Showing 1 - 10 of 27
Purpose – The purpose of this paper is to examine the investment characteristics of works by leading Australian artists. Design/methodology/approach – About 35,805 paintings by 45 leading Australian artists sold at auction are used to construct individual hedonic price indices. The...
Persistent link: https://www.econbiz.de/10005081129
Purpose – This paper aims to investigate associations between related party transactions (RPTs) and governance and performance factors of new economy firms. Design/methodology/approach – Previous research has examined the RPTs of large US firms. In contrast, the authors focus on smaller,...
Persistent link: https://www.econbiz.de/10005081131
Purpose – The paper aims to analyse audit service quality attributes that were perceived to be important in compulsory audit tendering (CAT) in local councils in New South Wales (NSW). It focuses principally on whether CAT leads to an impairment of auditor independence and audit quality....
Persistent link: https://www.econbiz.de/10005081133
Purpose – The purpose of this paper is to examine what auditor and audit environmental attributes affect auditor appointment decisions in compulsory audit tendering, and whether the attributes affecting appointment of a new auditor (rotation) are consistent with or different from those...
Persistent link: https://www.econbiz.de/10009319750
Purpose – The purpose of this paper is to reflect upon and describe the introduction of an articulated engagement learning and teaching approach to a diverse cohort in a postgraduate management accounting unit of study. Design/methodology/approach – A case study, based on the authors'...
Persistent link: https://www.econbiz.de/10009319751
role. Originality/value – For Australia, the paper is anticipated to be the first to estimate the profit rate of R …
Persistent link: https://www.econbiz.de/10009319752
Purpose – The purpose of this study is to examine the exposures of Australian gold mining firms in the highly volatile period from 1995 to 2000. This period has been characterized by significant changes in gold price due to bulk sale of gold by collective central banks. Specifically, the paper...
Persistent link: https://www.econbiz.de/10009643241
attributes. Employers have consistently maintained that graduates are deficient in this area. This Australia-wide, all … professional accounting bodies and employers of accounting graduates across Australia and in all sectors of the accounting …
Persistent link: https://www.econbiz.de/10010814575
options, in Australia. Design/methodology/approach – The paper analyses the return behaviour associated with a sample of 161 … these effects in Australia and further in a setting subject to the IFRS requirement that the fair value (rather than the …
Persistent link: https://www.econbiz.de/10010814576
length of the estimation window and when the Vasicek bias correction is applied. However, estimation error is insignificantly …/implications – The implication is that using all available returns data in beta estimation, along with the Vasicek bias correction …
Persistent link: https://www.econbiz.de/10008490140