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...

Sustainable forest management (SFM) or ecosystem management is now the stated goal of forest managers in most countries. SFM takes a longer-term, broader perspective on forest values than timber production or the narrow multiple use regimes of the past. As a result of international activities...

Purpose – The purpose of this paper is to examine whether accounting researchers in Australia more proactively pursued government-sponsored Australian Research Council (ARC) research funding in the post-Enron period than researchers in other commerce-related disciplines....

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...