We model rent seeking in litigation in weak legal systems as a Tulloch contest in which litigators may seek to influence the court directly through bribery as well as through the merit of the legal case that they bring. If the local firm has a competitive advantage in influencing the court then...

"At a time when increased independence requirements for auditors, legal backing for auditing standards, and increased audit documentation requirements have occurred, this book examines key issues in the market for audit services in Australia. It investigates issues including: the...

Amid the technologies which have caught the attention of business in recent times, the website has been one of the most discussed and debated. In light of the recent dotcom bust, many critics are arguing that websites are less valuable in commercial environments than first thought. eBay however...

Over the past decade or more Australia amongst other jurisdictions has experienced substantial reforms to auditing regulation in an effort to boost public confidence in the auditing profession. This paper aims to examine whether these changes in the Australian regulatory environment for audits...

Introduction -- Institutional setting and audit regulation in Europe -- New audit reports : improving informational content and value -- Mandatory auditor firm rotation (MAFR) : perceived benefits and costs -- Restrictions and caps on non-audit work : challenges and response strategies -- Audit...

This case focuses on the Wine Division of Kilgors. The case is a digital-based simulation which allows students to develop a balanced scorecard for the Wine Division based on a diverse set of information and background. Students are presented with three different scenarios, driven by internal...

As has been the case with many applied disciplines, it has long been argued that academic research in management accounting does not effectively contribute towards informing practice. Described variously as a ‘gap', ‘schism', ‘divide', or a mutually exclusive choice between ‘rigour and...