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This study examines cultural influences on professional judgments of Australian, Indian and Chinese Malaysian accountants in relation to auditor–client conflict resolution. The study draws on cultural characteristics of, and differences among, these societies to formulate hypotheses that...
This paper explores “revenue accounting” in contrast to traditional “cost accounting”. Revenue accounting serves the information needs of managers and investors in planning and controlling a firm’s sales activities and their financial consequences, especially in the age of e‐commerce. Weaknesses...
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