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Factoring of accounts receivable : analysis, international perspectives and the Australian market

Dancevic, V. Joseph - 1993

Factoring is the purchase of a company's accounts receivable by a financier (factor). Australian factoring volume reached an estimated US$1.6 billion in 1992. Despite the volume it is not a favoured means of finance in Australia. This may be partly due to the misunderstanding of its benefits,...

Persistent link: https://www.econbiz.de/10009481110

Development of a board IT governance (ITG) review model

Buckby, Sherrena; Best, Peter J. - 2007

Information Technology Governance has become increasingly important as countries across the world establish legislation and guidelines on the responsibilities of Boards of Directors (Boards) for ITG within organizations. As a result of organizational dependence on Information Technology (IT),...

Persistent link: https://www.econbiz.de/10009481369

ED151, A Flawed Approach

Andrew, B; Hughes, M - 2007

This paper argues the recent proposals expressed by the Australian Accounting Standard Board in Exposure Draft 151 … tried to achieve this objective by reducing alternative treatments in accounting standards and providing increasing levels …

Persistent link: https://www.econbiz.de/10009481850

Managers? Views on ABC in An Insurance Company: A grounded theory case study

Norris, G; Innes, J - 2002

This is an in-depth case study using a grounded theory approach to explore managers? views of ABC as part of the control system in an insurance company. Relevant issues are allowed to emerge from the data rather than imposing a theoretical framework upon them. Hypotheses are derived rather than...

Persistent link: https://www.econbiz.de/10009481870

Aircraft lease-purchase decision making : what influences airline management?

Davis, Glenda; Zakrzewski, Dorothea - University of Western Sydney; University of Western Sydney; … - 2008

In the airline sector many aircraft are subject to long-term lease agreements in the belief that operating, investing and financing benefits flow to the lessee. This study aims to provide a better understanding of lease-purchase decision-making from an airline perspective. Aircraft acquisition...

Persistent link: https://www.econbiz.de/10009482060

A comparison of the suppliers' and customers' perspectives of functions of international business relationships

Sharma, Neeru; Hoque, Mohammad Ziaul - University of Western Sydney; University of Western Sydney; … - 2007

The objective of this paper is to enhance our understanding of international business-to-business relationships by presenting empirical evidence on the nature and relative importance of various relationship functions performed by the suppliers and the customers in trading relationships. Using...

Persistent link: https://www.econbiz.de/10009482215

The effects of trust and management incentives on audit committee judgments

Rose, A; Rose, J; Dibben, MR - 2010

We investigate the effects of audit committee members' dispositional trust and management incentives on audit committee judgments. Results of an experiment indicate that: (1) When management has incentives to manage earnings, less trusting audit committee members are more likely to support the...

Persistent link: https://www.econbiz.de/10009484284

The implications of auditors' dispositional trust and career advancement opportunities for the detection of fraud

Rose, A; Rose, J; Dibben, MR - 2010

profession, wecollected dispositional trust measures from 53 graduate accounting students who planned toenter the auditing …

Persistent link: https://www.econbiz.de/10009484285

Research Productivity of Accounting Academics in Challenging Times: A meta-analysis

Wills, DI; Ridley, GJ; Mitev, HM - 2008

increase the research productivity of higher education institutions. Such mechanisms have put pressure on accounting academics … accounting graduates leading to increased teaching loads.These developments make it timely to investigate the factors that affect … the research productivity of accounting academics. The research reported upon in this paper undertook a meta-analysis of …

Persistent link: https://www.econbiz.de/10009484321

Modelling Factors Influencing the Research Productivity of Accounting Academics

Wills, DI; Ridley, GJ; Mitev, HM - 2008

This paper is one of a set of two that report upon a meta-analysis of international studies from accounting and related … accounting academics. These themes operate within a context with two others. …

Persistent link: https://www.econbiz.de/10009484322