Accounting, Auditing & Accountability Journal: Volume 11 Issue 5

The introduction of accrual reporting policy in the Australian public sector: An agenda setting explanation

Christine Ryan

Governments in Australia are in the process of implementing accrual reporting for their departments and governments as a whole. The central issue of this paper is to provide an…

An insight into accountability and politics in universities: a case study

David Coy, Michael Pratt

In an era when improved accountability and more comprehensive annual reporting was sought from all parts of the New Zealand public sector, this paper focuses on universities to…

Assessing the impact of “liberalisation” on auditor behaviour: Accounting research in politically charged contexts

Constantinos V. Caramanis

This paper employs a qualitative approach to assess the impact which the “liberalisation” of the Greek auditing profession in 1992 may have had on auditor behaviour. The…

International accounting regulation by the United Nations: a power perspective

Sheikh F. Rahman

This paper presents the results of a complex but challenging investigation into the global power play at the United Nations (UN) over the issue of international accounting…

A longitudinal study of corporate social reporting in Singapore: The case of the banking, food and beverages and hotel industries

Eric W. K. Tsang

This paper presents a longitudinal study of corporate social disclosures by publicly‐listed Singapore‐based companies in the banking, food and beverages, and hotel industries from…

Corporate Communications with Institutional Shareholders: : Private Disclosures and Financial Reporting

Eddie Jones