Mir, Monir Zaman; Chatterjee, Bikram; Rahaman, Abu Shiraz - In: Managerial Auditing Journal 24 (2009) August, pp. 639-667
Purpose – The purpose of this paper is to explore the cultural underpinnings of accounting practices through a comparative analysis of India and New Zealand, using the chairperson's report, which is increasingly becoming one of the most important segments of the corporate annual report....
