australia

Description The purpose of this paper is to expose the impact of the shortage of senior academics, particularly professors, in Australian accounting schools, to relate the way one school addressed this shortage through a mentoring scheme, and to challenge existing institutional arrangements...

Description The paper aims to analyse audit service quality attributes that were perceived to be important in compulsory audit tendering (CAT) in local councils in New South Wales (NSW). It focuses principally on whether CAT leads to an impairment of auditor independence and audit quality...

Description This paper aims to use Australian analysts’ forecast data to compare the relative accuracy of consensus and the most recent forecast in the month before the earnings announcement. Accounting Research Journal Australian evidence on the accuracy of analysts' expectations: The value of...

Description The purpose of this paper is to determine what aspects of board independence, in terms of board structure and characteristics of non-executive directors (NEDs), are associated with effective monitoring of management, as evidenced through lower levels of earnings management...

Description The purpose of this paper is to identify the underlying motivations of Australian and international students for studying accounting and entering the accounting profession. Accounting Research Journal Attitudes towards accounting: differences between Australian and international...

Description Estimates of systematic risk or beta are an important determinant of the cost of capital. The standard technique used to compile beta estimates is an ordinary least squares regression of stock returns on market returns using four to five years of monthly data. This convention assumes...

Description The purpose of this study is to examine the usefulness of pre-production cash expenditure forecasts issued by Australian mining explorers in their quarterly cash-flow reports. Accounting Research Journal The reliability of mandatory cash expenditure forecasts provided by Australian...

Description Changes in Australian segment reporting standards over the last decade changed the required disaggregation of segment information. The purpose of this paper is to investigate whether increased disaggregation has implications for users’ confidence in decisions based on segment reports...

Description This paper aims to investigate associations between related party transactions (RPTs) and governance and performance factors of new economy firms. Accounting Research Journal Cash-based related party transactions in new economy firms Gerry Gallery Natalie Gallery Matthew Supranowicz...

Description The purpose of this paper is to reflect upon and describe the introduction of an articulated engagement learning and teaching approach to a diverse cohort in a postgraduate management accounting unit of study. Accounting Research Journal Engendering learning engagement in a diverse...

Description The purpose of this paper is to examine the various segments of the managed funds market to establish if there is any significant difference in the way the assets are allocated into various asset categories and if investors base their investment decisions based on the past...

Description The purpose of this paper is to present the views and challenges from a range of accounting professionals, regulators and preparers with the introduction of a standardised approach to accounting for customer loyalty programmes (CLPs). It aims to highlight the ambiguities of the...

Description The purpose of this paper is to investigate the relationship between board composition and firm performance variance in the context of recent corporate governance reforms, based on the agency and organisational literatures. Accounting Research Journal Board composition and firm...

Description The purpose of this paper is to determine the requirements of accounting graduates in relation to generic attributes. Employers have consistently maintained that graduates are deficient in this area. This Australia-wide, all-sector study addresses the issue by examining what...

Description The purpose of this study is to investigate student perceptions of the design features included in an “off the shelf” Learning Management System (LMS) in teaching undergraduate accounting students. Accounting Research Journal Accounting students' perceptions of a Learning Management...

Description The purpose of this paper is to investigate whether socially responsible investment (SRI) is less sensitive to market downturns than conventional investments; the legal implications for fund managers and trustees; and possible legislative reforms to allow conventional funds more...

Description The purpose of this paper is to investigate the extent of directors breaching the reporting requirements of the Australian Stock Exchange (ASX) and the Corporations Act in Australia. Further, it seeks to assess whether directors in Australia achieve abnormal returns from trades in...

Description The purpose of this paper is to examine the investment characteristics of works by leading Australian artists. Accounting Research Journal Australian fine art as an alternative investment Andrew C. Worthington Helen Higgs Article information: To cite this document: Andrew C...

<h2>Ph.D International Scholarships 2016 -announced by RMIT University, Australia</h2> RMIT University, Australia announced RMIT Ph.D International Scholarships (RPIS) 2016 students undertaking a research doctoral degree at RMIT University for the session 2016. Scholarship Details: # RPIS...

Hey guys, India is on the tour of Aussies and we have already lost first ODI. What do you guys think about the rest matches. Also share your views of today's match and every match here.....