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poor, especially in terms of the disclosure of the accounting policies used during the preparation of the service charge …
Persistent link: https://www.econbiz.de/10014973017
This paper investigates the economic impact of corporate name changes around the time of their announcement. We analyse a sample of 107 listed Australian companies that changed their name over the period January 1995 to December 1999. We conduct separate analysis of firms having ‘major’...
Persistent link: https://www.econbiz.de/10014968617
attention in mainstream management accounting research. A review of the literature identifies five main areas of criticism …
Persistent link: https://www.econbiz.de/10014968623
This study adds to the evidence concerning the link between the fees that auditors charge for audit and non‐audit services to the same client. We argue that audit fees will be cross‐subsidised in a particular way: they will be reduced dollar for dollar by the expected profi ts from nonaudit...
Persistent link: https://www.econbiz.de/10014968636
customer accounting in Hong Kong. Design/methodology/approach – In‐depth interviews at three Hong Kong banks provided the basis … of early product adoption and customer accounting practices on bank performance. That is, performance would be enhanced … if customer accounting practices were used to a greater extent in those banks that were early in adopting a greater range …
Persistent link: https://www.econbiz.de/10014968641
Persistent link: https://www.econbiz.de/10014968650
Purpose – This paper sets out to examine the problematic gendered effects of the spread of an accounting mentality in … university performance appraisal, academic awareness that accounting only ever tells part of the story notwithstanding. Design …. Originality/value – The paper presents an examination of the intersection between knowledge, power effects, accounting, gender and …
Persistent link: https://www.econbiz.de/10014968659
Purpose – The aim of this paper is to examine gendered identities of women academics by exploring the interplay and exploitation of internal and external, personal and academic, identities. The paper also considers the relative prioritisation of the three main academic activities of teaching,...
Persistent link: https://www.econbiz.de/10014968665
regarding accounting and accountants, as well as the perceptions of high school accounting educators and career advisers who …” stereotype. However, the final year tertiary students have a good understanding of what accounting entails and do not have a … negative image of an accountant. The high school accounting educators have a favourable view of accounting and are positive …
Persistent link: https://www.econbiz.de/10014968674
undergraduate responses from final year honours student cohorts, one from a degree in accounting and finance ( n =51), the other …‐related scenarios. The study employed a Kantian approach to ethics. Findings – Accounting students who had been exposed to ethical …
Persistent link: https://www.econbiz.de/10014968675