Audit professionals are charged with gathering evidence and expressing their opinions on the financial claims made by others. In New Zealand, as elsewhere, these opinions are relied upon for a myriad of decisions as to the economic position and operations of an organisation. The educational...

Purpose – The purpose of this paper is to examine the extent and nature of the corporate social reporting (CSR) practices of the 40 largest Thai companies over the years 1997, 1999 and 2001. Design/methodology/approach – The extent and nature of CSR in annual reports was measured according...

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...

Purpose – The purpose of this paper is to show how a major public benefit entity in New Zealand uses formal accountability mechanisms and informal reporting to justify its existence. The paper is premised on the view that the accountability relationship for public benefit entities is broader...

Purpose – The purpose of this paper is to illustrate how qualitative data may be analysed using a method that can be considered as rigorous/scientific as any statistical analysis of quantitative data. Design/methodology/approach – An artificial neural network programme CATPAC II™ was used...

Purpose – The purpose of this paper is to establish the extent to which sustainability disclosures in a strategically important South African company have changed, in the light of the work by King. Design/methodology/approach – The paper takes the form of a content analysis of the...

Purpose –The purpose of this paper is to examine the profiles of Australian, New Zealand and South African accounting faculty members. Additionally, the study investigates whether there are any differences in research productivity of the accounting faculty between countries as measured by...

Purpose –This paper aims to consider the accounting academic, the environment in which the academic operates and the challenges they face. Design/methodology/approach –This paper explores a number of issues relating to the accounting academic. The five papers that make up the special issue...

This paper evaluates changes made to the internal assessment component of a third year financial accounting course at a university in New Zealand. A learning portfolio was designed to supplement existing coursework. The aim was to engender in students a deep rather than a surface approach to...

Purpose –The purpose of this paper is to illustrate the development of a biodiversity reporting and evaluation framework. The application of the framework to an exemplar organisation identifies biodiversity-related annual report disclosures and analyses changes in the nature and levels of...