Welcome to this edition of the Journal of Applied Research in Accounting and Finance. Now in its eighth year, JARAF continues to encourage and promote applied research that has practical applications in the contemporary teaching and practice of accounting and corporate finance. In this issue we...

List of tables -- List of figures -- Acknowledgements -- Notes on contributors -- Chapter overview -- Strategic perspectives -- An overview of the business history of the international mining industry / Simon Mollan and David Kelsey -- The role of mining in the australian economy / Nigel Garrow...

"Emerging markets are an increasingly important area of corporate strategy and fast becoming the driver of global growth. Today, emerging markets account for 40% of global GDP and are experiencing growth rates two or three times faster than developed economies. Not surprisingly, investment...

We examine the practices of various international rating agencies and develop a framework based on the auditor independence model to examine the acceptability of various rating agency methodologies. Rating agencies methodologies are classified as solicited, unsolicited or co-operative depending...

The aim of this paper is to explore the literature regarding sustainability and extended reporting frameworks, to catalogue various typologies of reporting frameworks, to investigate the motivation by organisations to adopt such frameworks, and to identify the extent of their use in Australia.We...

This paper describes the conflict that is typical in a family business and highlights some of the major factors that make family business conflict unique from other types of interpersonal conflict in the workplace.Conflict is inevitable in any business, and often it's not a bad thing. Few people...