Table of contents
The effect of Enron, Andersen, and Sarbanes‐Oxley on the US market for audit services
Sharad Asthana, Steven Balsam, Sungsoo KimThe purpose of this paper is to examine the effect of the Enron scandal, Arthur Andersen's demise and the Sarbanes‐Oxley Act on audit fees.
5410
Can self‐managed superannuation fund trustees earn the equity risk premium?
Peter J. Phillips, Michael Baczynski, John TealeThe purpose of this paper is to determine whether self‐managed superannuation fund (SMSF) trustees earn: the equity risk premium or any premium to the riskless rate of interest.
784
Towards a national default option for low‐cost superannuation
Wilson SyThe purpose of this paper is to propose an approach to design a national default option to maximize retirement savings in defined contribution superannuation, using a…
853
Global accounting standards: reality and ambitions
Alfred WagenhoferThe enormous success of International Financial Reporting Standards (IFRS) in becoming globally accepted accounting standards leads to challenges in the future. The purpose of…
5507
ISSN:
1030-9616Online date, start – end:
2005Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Reza Monem