Using a sample of listed Australian firms from 1999 to 2007, we examine the relationship between discretionary accruals and concurrent senior management appointments. Employing panel data regression models and focusing on a measure of discretionary accruals that excludes the effect of...

Allegations of selection bias toward the major conferences and teams with committee representation have previously been levied on the National Collegiate Athletic Association (NCAA) Basketball tournament selection committee. We illustrate the source of this bias is political correctness. When...

The end of the millennium is a useful time to stop and reflect, to review and maybe to ask some big questions. This paper asks a very big question indeed for the accountancy profession ‐ ‘What might corporate reporting look like in the 21st Century ?’ This paper looks at issues surrounding...