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...

Purpose – The purpose of this paper is to investigate the impact of independent directors and ownership structure on voluntary disclosures of Vietnamese listed firms. Design/methodology/approach – Year-ending 2008 annual report disclosures of 45 Vietnamese listed firms are analyzed....

Purpose – Managers may “creatively” choose accounting methods in order to smooth income figures. Using a sample of 1,094 transportation firm-year observations before and throughout the global financial crisis (GFC) period of 2006-2009 in seven Asian countries, the purpose of this study is...