Table of contents
Accounting regulation for charities: international responses to IFRS adoption
Helen Irvine, Christine RyanThe purpose of this paper is to examine charity regulatory systems, including accounting standard setting, across five jurisdictions in varying stages of adoption of International…
2095
Book‐tax differences and earnings quality for the banking industry: evidence from Taiwan
Der‐Fen Huang, Chao‐Lan WangThe purpose of this paper is to investigate the relationship between book‐tax differences and earnings quality for commercial banks in Taiwan. The paper focuses on the banking…
1318
Cognitive affordances in performance reporting: The case of service performance in New Zealand universities
Jenny Condie, Paul V. Dunmore, Keitha DunstanThe purpose of this paper is to propose that external reports may be assessed not only by their content but also by the affordances provided to assist the reader's understanding…
373
A metamorphosis of the traditional accountant: An insight into forensic accounting services in Australia
Jeanette Van Akkeren, Sherrena Buckby, Kim MacKenzieThe aim of the study is to identify the latest trends in accounting forensic work in Australia by examining how accounting firms that specialise in forensic services meet the…
15336
ISSN:
0114-0582Online date, start – end:
1997Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Professor Tom Scott
- Dr Pei-Chi Kelly Hsiao
- Associate Professor Chelsea Liu
- Associate Professor Sophia Su
- Associate Professor Thu Phuong Truong
- Dr Lily Chen