Purpose – The purpose of this paper is to examine the extent to which institutional norms determine attributes of internal audit practices and how institutional changes explain the development of these practices. Design/methodology/approach – The authors employed a qualitative research...

The purpose of this paper is to document and explain the allocation of takeover purchase price to identifiable intangible assets (IIAs), purchased goodwill, and/or target net tangible assets in an accounting environment unconstrained with respect to IIA accounting policy choice. Using a sample...

The music industry is undergoing extremely rapid structural change not of its own choosing and record labels will no longer be able to rely on coercive seven-record deals and business methods that have remained unchanged since the 1960s. This paper provides a case study of the 2000-2001 lawsuit...

There has been some debate recently about the extent to which business schools are developing ethics as a quality during business and accounting programs. It has been argued that using a 'moral dilemma' approach in case studies at university can develop the knowledge and skills required for...

We present a detailed case study of the relationship between migrant labour and a trade union in a period immediately following 12 years of hostile neo-liberal politics in Australia: 1996-2007. We find that Australia's Construction Forestry Mining and Energy Union (CFMEU) has reinvented itself...