This research study examines the importance of financial information and information contained in the ISA’s New Audit Report effective from 2016 for lenders as capital providers. We base our findings on a survey conducted in September of 2016 with corporate loan officers for medium-large...

All companies admit in their codes of conduct that conflicts of interest (CIs) are a threat to their efficiency, integrity and reputation. Except for insider trading, definitions of CIs are strictly particular to each business and publicly expressed through their codes of ethics. I propose an...

Financial institutions play a fundamental role in determining the sustainability of economies, both in developed and developing countries. However, the worldwide financial crises made many financial institutions lost their credibility and CSR engagement has been perceived as a remedy. The aim of...

The purpose of this study is twofold. First, this study investigates the trends of corporate social responsibility (CSR) reporting and financial performance (FP) in commercial banks in Poland. Second, this study examines the impact of the CSR disclosure of the banks on their financial...

In the context in which transfer pricing may represent a mechanism through which multinationals have the possibility to move funds internationally, in order to prevent the base erosion and profit shifting between multinationals, countries over the world have adopted various transfer pricing...

European-listed companies and many emerging countries have been required to present their consolidated financial statements in compliance with the International Financial Reporting Standards (IFRS) since 2005. Having cross-border comparability and transparency with this uniform accounting system...

This study investigates whether aspiring and professional accountants understand the benefits and security challenges brought by emerging technologies such as: Big Data, data analytics, cloud computing and mobile technologies. 115 participants took part in a survey during January and February...

Cybercrime is a global, transnational serious problem that needs strong technical and legal responses. The information represents an important asset that must be secured and properly used as it provides the support for value creation and sustainable development. Being a valuable asset, the...

This paper describes the use of the fantasy research pitching exercise in the context of the UQ Summer Research Program. The authors provide their personal reflections on the process of doing the exercise and highlight the role of Faff's (2015, 2017) pitching research template as a useful...

This paper is a written account of the pitching research experience two UQ Research Scholars’ (Matthew & Marisol) underwent, as part of the UQ Summer Research Program. It elaborates the use of Faff’s (2015) pitching research framework by the duo to develop a full ‘fantasy pitch’ in...