Purpose – The purpose of this Australian case study, set in the 1960s, is to comprehensively examine the responses of the two major professional accounting bodies to a financial/corporate/regulatory crisis necessitating the defence of the profession's legitimacy. Design/methodology/approach...

Executive remuneration is often criticised as being excessive and not clearly linked to firm performance. This study further examines the link between pay and performance by examining the impact of promotion-based tournament incentives. Our hypotheses draw on tournament theory of labour...

The Australian government ratified the Kyoto Protocol in 2007 signifying their commitments to address global warming and associated harmful climate change. Central to the Government's strategy is the proposed emissions trading scheme (AETS) now mooted to begin in 2011. Credible, transparent and...

Recent research of corporate reporting practices has suggested that corporate environmental reporting within Australia, and a number of other countries, is typically deficient and not of a standard to satisfy the information needs of various classes of report readers. This paper explores whether...

We undertake an experiment to explore shareholder voting behavior when the pay-performance link is weak or strong; and when there has (has not) been a first strike in the preceding year. We find shareholders are more supportive of a remuneration package evidencing a strong pay-performance link...