This study examines the veracity of two important, yet untested, premises underlying the interpretation of hierarchical variation in workpaper review performance. Prior research has argued that auditors at different hierarchical levels structure their knowledge of workpaper errors differently,...

Motivated by both the pervasiveness of ambiguity in accounting and the desire to achieve comparability in financial reporting, this study investigates the relationship between different levels of ambiguity tolerance, provisions of accounting standards that might reduce ambiguity and accounting...

Purpose – The aim of the research is to examine potential differences in the levels of ambiguity tolerance between Australian and Chinese accountants at the national, rather than individual, level. Design/methodology/approach – Ambiguity tolerance levels of final year accounting students...

Motivated by both the pervasiveness of ambiguity in accounting and the desire to achieve comparability in financial reporting, this study investigates the relationship between different levels of ambiguity tolerance, provisions of accounting standards that might reduce ambiguity and accounting...

Purpose – The aim of the research is to examine potential differences in the levels of ambiguity tolerance between Australian and Chinese accountants at the national, rather than individual, level. Design/methodology/approach – Ambiguity tolerance levels of final year accounting students...

This paper reports on the introduction of a scheme based on the principles of Supplemental Instruction into the accounting curriculum at the University of New South Wales, Australia. Supplemental Instruction is argued to have a number of benefits which complement the traditional faculty...

The International Auditing and Assurance Standards Board (IAASB) issued for public comment Proposed International Standard on Auditing 600 (Revised) ‘Special Considerations' – Audits of Group Financial Statements (Including the Work of Component Auditors) (ED 600). The Australian Auditing...