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Analyst and management forecasts signal a firm's future prospects and research suggests that investors are conscious of the differing incentives to release news. We examine investor reaction to the information contained in these forecasts by considering whether decisions about their...
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This paper examines the interrelationship between management control system (MCS) mechanisms and strategy. The traditional view is that the MCS is shaped by organisational strategy. More contemporary viewpoints, however, suggest that there may be a two-way relationship between the two variables....
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Supply chain reporting has gained increased scrutiny as companies expand their global supplier networks, address climate change risks/opportunities and with the recent introduction of Modern Slavery legislation. The question remains as to whether supply chain disclosures address stakeholder...
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"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...
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