This paper reports the results of an investigation of the association between accountants' employed in the manufacturing industry, and their knowlege of activity based costing. The motivation for this study was to provide a possible explanation for the perceived gap between management accounting...

We use a long time-series from Australia to investigate the determinants and (to a lesser extent) consequences of audit market concentration. We show that increasing skewness in the size of public companies is associated with increased audit market concentration, and that the growth of the large...

This study provides evidence of a directly observable and significant cost of International Financial Reporting Standards (IFRS) adoption, by examining the fees incurred by firms for the statutory audit of their financial statements at the time of transition. Using a comprehensive dataset of all...