Nonprofit organisations comprise a growing and important sector of the Australian economy. Moreover, this sector is being used by governments to an increasing extent for the delivery of services. The most common manner in which nonprofit organisations are funded by government departments is...

This historical study offers an historical narrative of the Australian Audit Office from its formation in 1901 until the end of the term of Australia's first Auditor-General in 1925. The Audit Office was created to assist the government in discharging and reporting on its accountability for the...

This study investigates the differences in earnings quality of Malaysian companies after the adoption of IFRS-based accounting standards named FRS. We hypothesize that under the new set of accounting standards, the quality of earnings reported by these companies is relatively higher. We measure...

The Australian public sector has recently undergone a period of intense reform including a comprehensive reform of financial reporting policies. A major aspect of this reform is the involvement of the Australian accounting profession in the formulation of financial reporting standards through...

In contrast to the trend of research investigating why firms decide to release earnings forecasts to pre-empt any expected change in earnings, our study investigates how firms manage their earnings forecast strategy once they have decided to release earnings forecasts. Using a sample of 350...

Since December 1st, 2002, the New Zealand Stock Exchange's (NZX) continuous disclosure listing rules have operated with statutory backing. To test the effectiveness of the new corporate disclosure regime, we compare the change in quantity (frequency), quality (precision and accuracy), and...

The Public Sector Accounting Standards Board (PSASB) has developed accounting standards for the public sector in Australia. A procedural ‘due process' has been developed to protect the openness, neutrality and independence of Australian standard-setting both in the private and public sectors....

This study is motivated by the apparent reluctance of Australian urban water entities to adopt the user pays pricing formula despite strong encouragement by Australian Governments to do so. Elements of contingency theory, political cost theory and transaction cost economics are employed in...