1 - 6 of 6 articles
Purpose – The paper aims to explore the reasons behind the formation of a regional accountants' network located in North Queensland, Australia, and examine in depth how relationships are constituted and maintained between the network members. The study also looks at the benefits arising from the...
Purpose – This study investigates the impact that software utilization may have on students' knowledge acquisition of the accounting cycle. Differences in knowledge acquisition are examined between three groups of students: those who completed an accounting case manually using the traditional...
Purpose – This study aims to investigate the nature and extent of compliance to the principle‐based corporate governance initiatives by the listed companies in the South Pacific Stock Exchange (SPSE) in Fiji. Three important questions are addressed: whether listed companies in Fiji have complied...
Purpose – The extant literature suggests that an increasing number of organisations are adopting manufacturing strategies such as JIT practices to continuously improve provision of products and associated services desired by customers. The authors aim to investigate the relationship between...
Purpose – This study aims to examine the impact of the 2008‐2009 global financial crisis (GFC) on Australian firms' compliance with IFRS 36/AASB 136 for goodwill impairment testing. It also examines the factors associated with the cross‐sectional variations in the compliance levels....
Purpose – This paper aims to talk about the changes to auditing practice in the context of broader changes in the public sector. Design/methodology/approach – A personal reflection on the issue using prior experiences as a former auditor‐general of two Australian states. Findings – The role for...
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