Purpose: The purpose of this paper is to expose the impact of the shortage of senior academics,particularly professors, in Australian accounting schools, to relate the way one school addressed this shortage through a mentoring scheme, and to challenge existing institutional...

While board involvement in strategy is seen as increasingly important, our understanding of how boards fulfil this role is limited. This article draws on indepth qualitative research with directors and senior managers to develop a Strategy as Practice view on how boards "do" strategy. Two...

Using legitimacy theory this paper contrasts the values portrayed by public accounting firms via their recruitment practices and society's expectations of the responsibilities of a professional accountant. Society confers on organisations legitimacy when the value system of the organisation is...

Purpose – The purpose of this paper is to provide a review of the recent literature on internal audit independence and objectivity and discuss opportunities for future research. The topics examined are the organizational status of internal audit, the internal auditor's dual role as a provider...

Prior research provides evidence consistent with footnote disclosures are being valued by investors. However, there are arguments as to whether the market would acquire and/or process disclosed versus recognised information in the same way. Prior studies have been inconclusive on the findings....

This study examines the disclosure of intangibles in the annual reports and the prospectuses to establish evidence that established firms tend to increase disclosure of intangibles information to reduce information asymmetry when they intend to issue equity. It is prompted by the fact that...

This paper examines the current involvement of Australian accounting firms in international trade in accounting services. It notes that there has been little empirical investigation into this area which is becoming of increasing importance both to the accounting profession and the Australian...

Purpose Change in CSR in annual reports before and after a major environmental incident in 2006 is investigated.Design/Methodology/Approach Content analysis adopting words was undertaken (2004 to 2008) of annual reports of the incident company and a sample of 130 ASX listed companies drawn from...

Financial Accounting: Building Accounting Knowledge is a new textbook written for the first financial accounting subject that a student majoring in accounting is required to study. Based on the successful introductory accounting textbook, 'Accounting: building business skills', this text will...

The paper has a twofold purpose. First it highlights the importance of accounting information in the economic development of developing countries, with a particular focus on the nation of Libya. Secondly, using the case of Libya's General Company for Pipelines (GCP), it demonstrates that the use...