Carnegie, Garry D.; Guthrie, James; Martin-Sardesai, Ann - In: Accounting, Auditing & Accountability Journal 35 (2021) 1, pp. 61-73
Purpose: The purpose of this study is to examine the COVID-19 pandemic risk disclosures in a sample of annual reports of Australian public universities. These universities rely heavily on fee-paying onshore overseas students. Analysing these risk disclosures is essential to understanding the...
