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Investigating green investment payoff in China

Chen, Qi; Low, Mary - In: Pacific accounting review 34 (2022) 1, pp. 70-104

Persistent link: https://www.econbiz.de/10012798320

The implementation of the new environmental protection law and audit fees

Chen, Qi - In: Modern economy 11 (2020) 2, pp. 273-291

Persistent link: https://www.econbiz.de/10012424363

Challenges of, and techniques for, materiality determination of non-financial information used by integrated report preparers

Lakshan, A.M.I.; Low, Mary; de Villiers, Charl - In: Meditari Accountancy Research 30 (2021) 3, pp. 626-660

Purpose: The international integrated reporting framework encourages organisations to disclose material information that affects their ability to create value. This paper aims to investigate the challenges and techniques preparers of integrated reports use to determine the materiality of...

Persistent link: https://www.econbiz.de/10013471765

Management of risks associated with the disclosure of future-oriented information in integrated reports

Lakshan, A.M.I.; Low, Mary; de Villiers, Charl - In: Sustainability Accounting, Management and Policy Journal 12 (2021) 2, pp. 241-266

Purpose: Integrated reporting (IR) promotes the disclosure of future-oriented information to enable financial stakeholders to make better-informed decisions. However, the downside to this type of disclosure is the risk to management of disclosing such future-oriented information. This paper...

Persistent link: https://www.econbiz.de/10012541872

Prem Sikka and the media : using the media to hold accountants to account

Lawrence, Stewart; Low, Mary; Sharma, Umesh - In: Qualitative research in accounting & management : QRAM 7 (2010) 3, pp. 249-269

Persistent link: https://www.econbiz.de/10008663076

Accounting scandals, ethical dilemmas and educational challenges

Low, Mary; Davey, Howard; Hooper, Keith - In: Critical perspectives on accounting : an international … 19 (2008) 2, pp. 222-254

Persistent link: https://www.econbiz.de/10003701248

Tracking the professional identity changes of an accountancy institute : the New Zealand experience

Low, Mary; Davey, Howard; Davey, Janet - In: Journal of accounting & organizational change 8 (2012) 1, pp. 4-40

Persistent link: https://www.econbiz.de/10009533320

Changes to a CA programme : practitioners' perspectives

Wheeler, Elizabeth; Low, Mary; Samkin, Grant - In: Australasian accounting business and finance journal : AABF 8 (2014) 1, pp. 51-78

Persistent link: https://www.econbiz.de/10010520039

Incorporating financial literacy into the secondary school accounting curriculum : a New Zealand perspective

Samkin, Grant; Low, Mary; Taylor, Jordan - In: Australasian accounting business and finance journal : AABF 6 (2012) 4, pp. 5-30

Persistent link: https://www.econbiz.de/10010244257

The challenges to taxing e-commerce : a comparative analysis for the Pacific

Low, Mary; Kabasunakatuba, Lice Lewenigatu; Sharma, Umesh - In: African journal of accounting, auditing and finance : AJAAF 2 (2013) 4, pp. 334-359

Persistent link: https://www.econbiz.de/10010490678

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