type="main" <p>The disclosure of non-GAAP earnings in Australian annual reports has risen steadily in recent years. These non-statutory earnings measures are generally disclosed in the unaudited section of the annual report and are not consistent with statutory profit as defined under generally...</p>

This paper estimates the value added by Big 8/6/5 auditors after controlling for the permanent and non-permanent impact of earnings and cash flows using linear and nonlinear (arctan) regression models. The linear model shows significant value added for industrial firms that utilise Big 8/6/5...

This article explores the extent and significance of child and youth work in late 19th century Australia. It demonstrates that, while demographic changes meant that almost half the population was aged 19 years or less, this age cohort never comprised more than 18 per cent of the recorded...