Accounting Research Journal: Volume 26 Issue 2

The impact of auditor independence regulations on established and emerging firms

Victoria J. Clout, Larelle Chapple, Nilan Gandhi

– The purpose of this paper is to study whether auditor independence reforms introduced in 2004 led to an enhancement in earnings quality in the post-reform era.

Accounting for workplace flexibility: Internal communication in an Australian financial institution

Vijaya Murthy, James Guthrie

The purpose of this paper is to consider the impact of social accounting at the micro level and examines the use of social reporting for constructive purposes through internal…

The dual roles for accountants in sustaining rural communities

Amanda J. Carter, Roger L. Burritt, John D. Pisaniello

This paper explores the role of accountants as part of the necessary infrastructure in rural community development providing specialised knowledge and skills to business owners…

A few stylized observations on accounting discretion

Steven Schwartz, Richard Young

The purpose of this paper is to explore the role of accounting discretion in a principal-agent setting, wherein accounting information is used in performance evaluation. The agent…