Purpose: This study aims to explain the driving forces behind the development of accounting regulatory institutions in post-colonial Libya. Design/methodology/approach: The historical method is used to interpret relevant documentary evidence in the development of accounting in Libya vis-à-vis...

This study examines the association between corporate social responsibility (CSR) performance and financial distress and additionally, the moderating impact of firm life cycle stages on that association. Based on a sample of 651 publicly-listed Australian firm-years data covering the 2007–2013...

Purpose Practical accountving skills such as the ability to use commercial computerised accounting programmes (CCAP) is increasingly becoming expected of accounting graduates. To understand the impact of CCAP on learning, this paper aims to examine students’ motivations for and perceptions...

A review of corporate social reporting (CSR) literature reveals that this area of accounting has been subject of various investigations in different countries particularly in developed countries. This study examines CSR practices incorporate annual reports and stakeholders’ CSR needs and...

This study reports on an empirical investigation of the characteristics, attitudes, and beliefs of preparers of external financial reports in a less developed country. The basic research instrument consisted of a questionnaire in two parts: the first addressing attitudes of professional...

This study reports on an empirical investigation of the characteristics, attitudes, and beliefs of preparers of external financial reports in a less developed country. The basic research instrument consisted of a questionnaire in two parts: the first addressing attitudes of professional...