Purpose – This paper aims to analyse the extent to which undergraduate courses in New Zealand contain content on issues from the public and not‐for‐profit sectors, in addition to a for‐profit business focus. Design/methodology/approach – The research is based on the premise that...

Purpose – The purpose of this paper is to explore the factors influencing the non‐adoption of Extensible Business Reporting Language (XBRL) technology. Design/methodology/approach – This exploratory study analyses interview data obtained from key XBRL stakeholders on the relative...

Purpose This commissioned paper reviews literature outlining reasons for a perceived gap between academics and standard setters as policy makers. The aim of this paper is to emphasise how academics and standard setters can collaborate on accounting and audit research and assist standard setters...