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International Accounting Standards (IAS). Annual reports of 126 public companies liisted on the countries' stock exchanges are the …
Using legitimacy theory this paper contrasts the values portrayed by public accounting firms via their recruitment …). It is argued that there is increasing incongruence between the value system of public accounting firms (that employ … accounting graduates) and society's value system that includes an expectation of accountants to act in the public interest. This …
) and preferred employment of recent Australian accounting graduates. Responses from 310 accounting graduates provide … revealing information for professional accounting bodies, academics and the accounting profession. It is apparent that … accounting graduates are focused on CPD and have greater ambition than the current industry structure appears to be able to …
Research Question/Issue: This paper investigates the relationship between internal governance structures and financial performance of Indian companies. The effectiveness of boards of directors, including board composition, board size, and aspects of board leadership including duality and board...
Purpose – Public private partnerships (PPPs) are a relatively new policy that some governments now use to secure infrastructure assets. The objective of this paper is to document the construction and development of a Victorian state government hospital, Casey Hospital (CH), to identify the...
The main aim of this thesis was to refine and develop legitimacy theory as an explanation for voluntary corporate envirormiental disclosures in the armual report. Legitimacy theory posits that for a corporation to continue to exist it must act in congruence with society's values and norms...
some anecdotal evidence indicating that the outsourcing of typical accounting functions will increase as we approach the … second millennium. The questions left unanswered are many: ? are the trends in the outsourcing of typical accounting … accounting functions? ? does the outsourcing of typical accounting functions raise any concerns? ? what impact will outsourcing …
The auditor's role in the detection of fraudulent or illegal activities has posed a continuing dilemma. In the 1980's, a lengthy period of large profits made by Bond, Skase and others, was followed by corporate collapses and subsequent findings of significant losses. Recently, the large...
In the five years leading up to 2002 there were many significant changes in the insurance industry in Australia that brought about a range of training needs. These training needs arose from matters as diverse as mergers, increased competition, corporate failures, and legislative changes. This...
knowledge of external users’ needs and lack of reporting standards and accepted accounting principles are the main concerns with …