Table of contents
Financial Statement Disclosures for Hong Kong H‐Shares: Purposes, Subject and Number
Gary MillerInternational financial markets are rapidly becoming a single global market. For these markets, most large institutional users are not satisfied with the existing levels of…
Corporate Social Disclosure Characteristics and the Role of Ethical Investment Trusts
Lorne S. Cummings, Roger L. BurrittTo attract funding from ethical investment trusts, it is expected that investee companies will need to undertake corporate social disclosure (CSD) in annual reports. This paper…
The Quality of Accounting Research and Internal, External, and Construct Validity
Errol R. IselinThe “Mathews Committee” (Mathews, 1990) concluded that the research performance of the accounting discipline in Australia was weak. This paper is motivated by the need to improve…
A Framework for Describing National Financial Accounting Systems: Towards an Archetype
Russell Craig, Joselito DigaThis paper proposes a framework to facilitate description of national financial accounting systems. Its first element, broad aims, identifies the fundamental purpose of national…
The True and Fair View Concept: Evidence from Australia
Alan Kilgore, Sharron Leahy, Graeme MitchellConsiderable conceptual and technical ambiguity still surrounds the use of the true and fair view concept. Despite these ambiguities, this concept has been adopted into the…
An Analysis of the Ethical Predisposition of Australian and Malaysian Business Students Towards Consumer Issues: Do Ideological Differences Exist?
Gordon F. Woodbine, Tungshan F. Chou, James FisherWhen developing and justifying courses of study in business ethics the designer will be interested in setting benchmarks reflecting his/her understanding or appreciation of the…
Professional Accounting Qualification Choices: Do Gender, Ethnicity, University and Selection Process Matter?
Louise Kloot, Kath Marles, Denis VinenThis paper reports on an exploratory study examining factors which may affect the career choice of accounting students. Although prior studies have examined factors affecting the…
International Accounting and the Accounting Curriculum: The New Zealand Case
Sue Smith, Sonja Gallhofer, Jim HaslamThis study explores the teaching of International Accounting on both undergraduate and postgraduate degrees in New Zealand in New Zealand's polytechnic and university sectors…
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ISSN:
1321-7348Online date, start – end:
1992Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Prof. Haiyan Zhou