Purpose: The purpose of this study is to evaluate the implementation of accrual accounting among two layers of government in Sri Lanka. This study examines the process of diffusion and application among and between provincial governments and local governments to assess the barriers and enablers...

Purpose: This study aims to examine the impact of soft law and institutional signalling on voluntary reporting of environmentally sensitive companies in Thailand. Design/methodology/approach: Environmental disclosures in annual reports and sustainability reports of 108 listed companies for the...

The National Australia Bank (NAB), one of Australia's largest banks, announced losses in 2004 of AUD$360 million due to unauthorised foreign currency trading activities by four employees who incurred and deceptively concealed the losses. The NAB had in place risk limits and supervision to...

Purpose: This research examines the impact of organisational culture on the ethical judgement and ethical intention of corporate accountants in Vietnam. Design/methodology/approach: The study relies on survey data collected from 283 practising accountants in Vietnam. Organisational culture was...