Purpose – The purpose of this paper is to further extend research (Fan et al. , 2012a) examining the attitudes of Chinese certified public accountants with respect to independence aspects of their professional codes of conduct and their influence on ethical judgement. These attitudes are...

Purpose – The purpose of this paper is to further extend research (Fan et al., 2012a) examining the attitudes of Chinese certified public accountants with respect to independence aspects of their professional codes of conduct and their influence on ethical judgement. These attitudes are...

Introduction: the central question -- The pre-recognition period (1949-1972) -- The Whitlam/Fraser period (1972-1983) -- The Hawke era (1983-1989) -- The Hawke/Keating period (1989-1996) -- The Howard era (1996-2007) -- The Rudd period (2007-2010) -- Findings and conclusions

Purpose – The purpose of this paper is to investigate the relationship between board composition and firm performance variance in the context of recent corporate governance reforms, based on the agency and organisational literatures. Design/methodology/approach – This paper uses 384 of the...

Purpose – The literature has revealed auditors' going concern risk disclosures are examined in research as a homogenous risk class. This is despite the various going concern modifications auditors are entitled to give pertaining to this issue. A five‐level risk class is established in this...