Purpose – The purpose of this paper is to examine and evaluate the internationalisation of Australian auditing standards by analysing the submissions to the Auditing and Assurance Standards Board's (AUASB) strategic directions paper (SDP) and comparing the proposed and approved strategic...

Purpose – The purpose of this paper is to investigate the association between the use of a computerised learning tool (specifically designed to teach consolidation accounting) and student performance in the final examination of an undergraduate accounting unit on Corporate Accounting....

PPurpose – The purpose of this paper is to explore the perceptions of senior accounting officers on governance, performance and accountability issues in the charity sector. Design/methodology/approach – The empirical data presented in this paper were collected via a mail-out survey to Chief...

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...