US positivistic accounting research is increasingly perceived as having come to be the point of reference for researchers in other countries, including the German-speaking area where formerly normative research was widespread. In this paper, we present the survey results retrieved from 293...

US positivistic accounting research is increasingly perceived as having come to be the point of reference for researchers in other countries, including the German-speaking area where formerly normative research was widespread. In this paper, we present the survey results retrieved from 293...

The “not documented, not done” requirements of PCAOB Auditing Standard 3 substantially increased auditors’ obligations to document their risk assessments. This study examines a potentially unintended consequence of such a requirement on auditors who have pressure to reach lenient,...

Internal auditors play an important role in influencing managers’ judgments. Yet, the practitioner literature indicates that, because internal audit lacks the client services incentives of external audit, internal auditors often adopt a “policeman approach” that can lead to negative...

To ascertain the status of intellectual capital reporting in a developing nation, this pioneering study examined annual reports of top 30 companies by market capitalization listed in the Colombo stock exchange, Sri Lanka in 1998/1999. They were analyzed using content analysis and data were...

Internationally, the past two decades have seen considerable changes in the management and control of public sector organisations. Reform has been promoted on the grounds that the public sector was too large and cumbersome, organised on the wrong principles and in need of re-invention and...

This paper describes accrual base output base budgeting, (AOBB), system and examines their adoption in Australia. An analysis of claims made about AOBB systems by central agency reformers is set out and the conclusion offered that these claims are fundamentally rhetorical in their...

This paper examines the intent and consequences of 'new' accounting (the 'New Public Financial Management') (NPFM) procedures invoked to facilitate a macro-micro interface within the context of the significant administrative reform of the New Zealand (NZ) state education system. The 1989...

Recently there has been increased interest in sustainable development and sustainability reporting. This study conducts content analysis to examine, ex post, whether the sample companies' voluntary sustainability reporting within their annual reports represents attempts to gain, maintain or...