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Financial reporting disclosure on the internet: an international perspective

Khan, Tehmina - 2006

Internet. In the context of the qualitative characteristics identified by the International Accounting Standards Board …

Persistent link: https://www.econbiz.de/10009481030

Factors that determine corporate governance in Thailand

Jongsureyapart, Chatrudee - 2006

internal corporate governance mechanisms and enhanced accounting standards, information disclosure, and auditing standards. In …

Persistent link: https://www.econbiz.de/10009481031

A cross-cultural study of accounting concepts applied in international financial reporting standards

Foo, Yin Fah - 2008

The aim in this study was to explore a different approach to examine the influence of culture on accounting practice by … adapting Schwartz?s (1992) universal structure of individual-level human motivational values to the domain of accounting. A …-level accounting motivational values that is a more comprehensive and theoretically valid representation of the accounting sub …

Persistent link: https://www.econbiz.de/10009481032

Non-Audit Services and Auditor Independence : the Case of Saudi Arabia

Al-Eissa, Abdulaziz Ibraheim - 2009

The nature of the client-auditor relationship is a critical issue for stakeholders and other users of the audited financial statements. This type of relationship is predicated on trust; however, it is susceptible to differing motives, conflict of interest, and information asymmetries. An...

Persistent link: https://www.econbiz.de/10009481062

Total quality management : an investigation of the link between management control systems and organisational learning to support continuous improvement

Oliver, Judy - 2005

An examination was undertaken amongst a number of quality and finance managers. Their perceptions as to the role of organisation learning and its effect, if any, on the success of the quality initiative in their organisation were examined. The majority of respondents noted that their...

Persistent link: https://www.econbiz.de/10009481117

The impact of the introduction of the GST on small business in Australia

Breen, John P; Bergin-Seers, Sue; Roberts, Ian; Sims, Robert - 2002

-going record keeping and accounting costs that are required by small businesses in order to meet their GST obligations. These …

Persistent link: https://www.econbiz.de/10009481142

The small business assistance dilemma: is the disparity between the offerings of support agencies and the needs of business irreconcilable?

Breen, John P; Bergin-Seers, Sue - 2002

There is a wide range of service providers who have varying motives for supplying assistance to small businesses in Australia. Despite the sizeable numbers of both suppliers and consumers of assistance it is believed that the marketplace for small business assistance operates inefficiently. This...

Persistent link: https://www.econbiz.de/10009481143

Audit committee effectiveness: Australia and Saudi Arabia

Al-Lehaidan, Ibrahim - 2006

The mere presence of the audit committee does not necessarily translate into an effective monitoring body. As a result, the search for mechanisms to enhance corporate governance and increase the quality of financial reports has mostly focused on the structure of audit committees. This thesis...

Persistent link: https://www.econbiz.de/10009481149

Public sector market testing for contracting out : some implications for accounting and management

Sciulli, Nick; Wise, Victoria - 2004

investigate if and how accounting information is used by public sector managers in a major Commonwealth (Australia) Government …. This suggests the need for better documentation and embedding of process. Nevertheless, the accounting system did drive, in …

Persistent link: https://www.econbiz.de/10009481157

The Adoption of Activity-Based Costing in Thailand

Chongruksut, Wiriya - 2002

The aim of this study is to examine the relationship between the adoption of ABC by firms based in Thailand and the Thai economic crisis (1997) through theoretical models of organisational learning and the relationship between the implementation of ABC and the philosophy of organisational...

Persistent link: https://www.econbiz.de/10009481159