Sullivan suggests that the alternative audit approaches adopted by accounting firms be expressed in terms of “structure” and “judgement”, with a division provided by the degree to which auditor judgement is replaced by structured quantitative algorithms. Cushing and Loebbecke attempt to...

In late 1997 much of the Asian region experienced a major economic downturn. Such 'hostile' economic conditions can give rise to external pressure on corporate managers. Managers may react to this pressure by changing accounting policy choice. In the context of high external pressure what might...

This study aims to determine whether different perceptions of ethnicity, gender and qualifications(academic background) of the learner provide an explanation of teaching performance. Perceptions determine interpersonal behaviour (including communication and motivation) and the way learner...

This study aims to determine whether different perceptions based on a learner’s characteristics of age, gender, ethnicity, and duration of stay in Australia provide an explanation of teaching performance evaluations. Perceptions determine interpersonal behaviour (including communication and...