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Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/269743
Description: The objective of this paper is to provide theoretical and methodological suggestions to guide future research on the controversial topics of accountants' professional judgments and earnings management ... More
Reviewed: Reviewed
Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/230083
Description: This paper examines the extent to which outsourcing practices are adopted by Australian private sector organisations and compares the level of outsourcing between private and public sector organisatio ... More
Reviewed: Reviewed
Authors: Munir, Rahat
Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/220235
Description: Banking sector in Pakistan has undergone radical regulatory changes initiated in the early 1990s. These regulatory changes, inter alia, included enactment of regulations to improve private sector part ... More
Reviewed: Reviewed
Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/262220
Description: This study examines the heterogeneity of fiscal year-end choice in Australia. It documents substantial differences in the 'popularity' of balance sheet dates during 1989-2010, and an increasing prefer ... More
Reviewed: Reviewed
Authors: Dahdal, Andrew
Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/277347
Description: This article finds that the existence of a system of federal government issued paper money in Australia owes more to political rather than constitutional design. Support for this perspective can be fo ... More
Reviewed: Reviewed
Authors: Magee, Shane
Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/268724
Description: This paper investigates the effect of foreign currency hedging with derivatives on the probability of financial distress. I use Merton's (1974) structural default model to compute firms' distance to d ... More
Reviewed: Reviewed
Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/269797
Description: We examine the influence of national culture on the judgments of Australian and Chinese tertiary accounting students when they are interpreting selected International Financial Reporting Standards (IF ... More
Reviewed: Reviewed
Authors: Barnes, Paul
Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/265943
Description: The litigation cost rule relates to which of the two parties in a civil lawsuit has to pay the legal costs. In those countries where the American system applies, each has to pay their own legal costs. ... More
Reviewed: Reviewed
Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/265050
Description: This article presents research into the impact of the identification and management of tax risk on the income tax compliance behaviour and practices of large Australian companies (turnover exceeding A ... More
Reviewed: Reviewed
Authors: Endrawes, Medhat
Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/266960
Description: The aim of this study is to identify and explore the relationship between demographic variables and individualism and collectivism across two nations - Australia and Egypt. Quantitative and qualitativ ... More
Reviewed: Reviewed
Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/275087
Description: This paper examines the order flow diversion hypothesis using cross-listed Singapore Exchange (SGX) futures contracts to test if the existence of an off-shore market causes the order migration of futu ... More
Reviewed: Reviewed
Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/225191
Description: The current study investigates the relationship between professional skepticism and students' thinking styles in Lithuania. One hundered and nine (109) business majors (management and business adminst ... More
Reviewed: Reviewed
Authors: Zaman, Khorsed
Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/208720
Description: Despite the existence of almost eighty international agreements and legal instruments, there has not been a marked development in the transfer of climate change technologies to poor and the least deve ... More
Reviewed: Reviewed
Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/218942
Description: Purpose – This study aims to examine students' perceptions of the use of asynchronous discussion forums to facilitate case-based learning in financial accounting, measuring whether students' perceptio ... More
Reviewed: Reviewed
Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/270085
Description: Purpose – The intellectual capital (IC) paradigm appears to be stuck at a crossroads of relevance. This paper aims to explore a way forward by examining the power of IC narratives. The prevailing use ... More
Reviewed: Reviewed