Purpose –The purpose of this paper is to seek to extend the work of Robson (1991, 1992) by exploring the accounting implications of the way in which subsets of non-financial accounting numbers are constructed. In particular, the study investigates whether the different procedures for...

This study investigates incentives of audit firms to lobby on proposed disclosure requirements. The results are consistent with the proposition that higher expected costs of non-compliance with statutory disclosure requirements compared to professional standards provide less incentives for audit...

This research involves a review of the submissions to a 2005/06 Australian Government Inquiry into Corporate Social Responsibility. The Inquiry was established to investigate whether corporate social responsibilities and accountabilities should be regulated, or left to be determined by market...