Purpose – The purpose of this paper is to examine the quality of voluntary intellectual capital (IC) by universities in New Zealand, Australia, and the UK. Design/methodology/approach – An IC framework was developed to measure IC reporting in the university sector. Content analysis was used...

How do the Tangible Property Regulations affect you? If you are a business taxpayer who has acquired, produced or improved tangible property such as buildings, machinery or equipment, you may need to make changes to accounting methods and revise your tax planning strategy. Based on options...

Purpose – The purpose of this paper is to provide an introduction and overview of the various papers in this special issue. Design/methodology/approach – This takes the form of a discussion paper that explores a number of issues relating to accounting in the media. Findings – The paper...