This paper details a second stage of a study into the use of small business computerised accounting systems (CAS), together with the role and impact of the accountant across businesses that use and do not use computerised systems. The most popular accounting software product is MYOB and the CAS...

This paper examines the dynamic relations between stock prices and exchange rates in Sri Lanka. We use monthly data on four foreign exchange rates and the All Share Price Index (ASPI) of the Colombo Stock Exchange for the period January 1986 to December 2004 in the empirical analysis. The time...

The purpose of this study was to investigate the various elements of financial reporting frameworks and practice in the context of the Internet. The Internet has emerged as a recent medium of presentation of corporate information. Currently, the levels of disclosure vary widely between companies...

The nature of the client-auditor relationship is a critical issue for stakeholders and other users of the audited financial statements. This type of relationship is predicated on trust; however, it is susceptible to differing motives, conflict of interest, and information asymmetries. An...

This study examines the impact of the introduction of the Goods and Services Tax (GST) on small business in Australia in the context of the experiences faced in similar countries overseas. Using a case study methodology, data was gathered from six small businesses that were observed throughout...

There is a wide range of service providers who have varying motives for supplying assistance to small businesses in Australia. Despite the sizeable numbers of both suppliers and consumers of assistance it is believed that the marketplace for small business assistance operates inefficiently. This...

The mere presence of the audit committee does not necessarily translate into an effective monitoring body. As a result, the search for mechanisms to enhance corporate governance and increase the quality of financial reports has mostly focused on the structure of audit committees. This thesis...

The economic performances of North and South Korea over the past decade have differed significantly. This is largely due to the government policies of the two countries, which affect business in conflicting ways. Despite the differences in economic growth, there are a number of similarities...