A regulatory approved Deed of cross guarantee (the Deed), introduced into Australia in December 1991, exempts nominated companies (the closed group) from having to prepare, have audited, and file financial statements. We examine the characteristics of firms that obtain relief from filing (and...

The part played by double entry bookkeeping (DEB) in the rise of capitalism in Western Europe has been the subject of academic attention and debate for more than a century [Miller, P., & Napier, C. (1993). Genealogies of calculation. Accounting, Organizations and Society, 18(7/8), 631-647]. Our...