. Research limitations/implications – The paper focuses on the tax profession in Western Australia, so the outcomes may not be … generalisable elsewhere in either Australia or the rest of the Asia-Pacific region. Practical implications – There was a significant …

accountants across Australia and New Zealand. It does so by examining the structure of these qualification processes and by … university or through the post-degree programs provided by CPA Australia and Chartered Accountants Australia and New Zealand. We …

. Design/methodology/approach – Data from a recent survey (2005) of frontline police officers in Western Australia are analysed …

Australia. Respondents are presented with realistic tax return scenarios, in which the demands of the client are varied …