This study presents some implications of recent policy moves to enhance the harmonization of financial reporting and disclosure by adopting international financial reporting standards. In particular the impact on small organizations that do not participate in capital markets is considered. The...

Purpose – Apprehension often accompanies the use of unstructured cases from the perspective of teachers and students. To assist in allaying concerns an instructional video that assists learning was developed. However, the effectiveness of the video may be reduced by issues of quality and...

Chinese accounting standards and practices are continuing to adapt to international market forces as the Chinese economy opens further to foreign investment. Chinese corporations are playing an ever more significant role in the global economy and the need to understand and interpret financial...

Purpose – The aim of the research is to examine potential differences in the levels of ambiguity tolerance between Australian and Chinese accountants at the national, rather than individual, level. Design/methodology/approach – Ambiguity tolerance levels of final year accounting students...