Purpose: The purpose of this research project was to pilot and validate a new instrument to measure firm intellectual property (IP) management practices.

Purpose: to investigate the key drivers and level of voluntary disclosures in biotechnology company annual reports.

This study reports the results of a survey of student study times and perceptions of workload in undergraduate and graduate accounting courses at a large Australian public university. The study was in response to student feedback expressing concerns about workload in courses. The presage factors...

A major objective of this study is to develop a guanxi scale with two dimensions, favour-seeking guanxi and, for the first time, a rent-seeking guanxi, based on Ang and Leong's (2000) guanxi scale and Su and Littlefield's (2001) classifications of guanxi orientations. The relationship between...

Purpose –The purpose of this study is to determine how Western business practitioners, specifically Australian accounting professionals, identify with the Chinese value concept of guanxi and the impact of their perceptions of guanxi on their ethical decision-making. This objective is...

Purpose – The purpose of this paper is to describe the results of a cross-sectional survey of Chinese auditors that examines their views about independence and client relationship issues associated with the current Code of Professional Conduct. The paper also compares the findings with...