This paper investigates the financial disclosure practices of corporate annual reports published in Asian countries including Bangladesh, Indonesian, Malaysia and the Middle East countries including Bahrain, Iran, Jordan, Kuwait, Oman, Pakistan, Qatar, Saudi Arabia and Turkey. The purpose of the...

Using legitimacy theory this paper contrasts the values portrayed by public accounting firms via their recruitment practices and society's expectations of the responsibilities of a professional accountant. Society confers on organisations legitimacy when the value system of the organisation is...

This study examined the main fields of employment as well as attitudes toward continuing professional development (CPD) and preferred employment of recent Australian accounting graduates. Responses from 310 accounting graduates provide revealing information for professional accounting bodies,...

Research Question/Issue: This paper investigates the relationship between internal governance structures and financial performance of Indian companies. The effectiveness of boards of directors, including board composition, board size, and aspects of board leadership including duality and board...

The National Australia Bank (NAB), one of Australia's largest banks, announced losses in 2004 of AUD$360 million due to unauthorised foreign currency trading activities by four employees who incurred and deceptively concealed the losses. The NAB had in place risk limits and supervision to...