Zaman Mir, Monir; Chatterjee, Bikram; Shiraz Rahaman, Abu - In: Managerial Auditing Journal 24 (2009) 7, pp. 639-667
Purpose – The purpose of this paper is to explore the cultural underpinnings of accounting practices through a comparative analysis of India and New Zealand, using the chairperson's report, which is increasingly becoming one of the most important segments of the corporate annual report....