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This study examined the effect of the new longform auditor's report on users' perceptions of the auditor's role in financial reporting in Australia. One hundred and eighty financial report users took part in the study, including 60 senior bank lending officers, 60 investors and 60 non‐investors...
The support of Japan, as a powerful nation and world leader, will be critical to the International Accounting Standards Committee (IASC) in its aim of promoting the harmonisation of international accounting standards. Japan represents a substantial challenge to the IASC objective; cultural and...
In Australia, public‐sector support for the establishment of audit committees has come from the New South Wales Auditor‐General's Office, the Australian National Audit Office and the New South Wales Public Accounts Committee. The NSW Treasury has also issued guidelines which provide the...
In a discussion of some strange results in two surveys of cost accounting practices, it is suggested that the results were probably due to a lack of knowledge on the part of the managers who completed the questionnaires.
This research project investigated auditors' perceptions of the importance of inherent risk factors in assessing inherent risk for accounts receivable and inventory. Sixty‐eight auditors completed a questionnaire listing 42 inherent risk factors and six control risk factors. The auditors were...
Value‐added management is a powerful tool which can help businesses reduce costs. Evidence from the US and from Europe suggests that in many organisations at least 40% of costs can be eliminated without any deterioration in the value provided to customers. Conventional management accounting...
This paper discusses the economic characteristics, and related financial reporting issues, of goods and services provided by local government. These goods are grouped into three categories: public, private, and mixed public/private goods and services. Modified cash‐based reports are found to be...
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