Journal of Applied Accounting Research: Volume 8 Issue 1

A Greek Perspective on the Decision to Outsource or Retain the Internal Audit Function

Alexandros Galanis, David G Woodward

In the conduct of an organisation’s myriad activities, obtaining value for money is a crucial consideration, and over the years this has increasingly encouraged businesses to…

An analysis of lobbying behaviour ‐ The case of UK deferred taxation

Alison Fox, John R Grinyer, Alex Russell

This paper examines the lobbying behaviour of UK managers who commented on Accounting Standard Board proposals to re‐introduce full provision deferred taxation accounting…

Perceived success of costing systems: Activity‐based and traditional systems compared

Bernard Pierce, Richard Brown

The study was designed to examine specific issues relating to the usage and perceived success of activity‐based and traditional costing systems. Data were collected from…

Accounting for special purpose entities: The control view versus the primary beneficiary view for consolidation

Thomas E. McKee, Linda J Bradley, Robert W. Rouse

This article provides an analysis of the economic incentives and financial reporting for Special Purpose Entities (SPEs) over the last four decades. The analysis explains…