Asian Review of Accounting: Volume 6 Issue 2

Developing Strategic Supplier Alliances in the Australian Automotive Industry: A Case Study

Judyann Clarke, Louise Kloot

Traditional purchasing practices typically play a supportive role to production, but recently the purchasing function has been recognised as being capable of making significant…

Corporate Annual Reports as Promotional Tools: The Case of Australian National Industries Limited

Maria Cadiz Dyball

Critical accounting research has viewed corporate annual reports as the signed public records of organisations' dominant managerial groups and/or as reflective and constitutive of…

Bahraini Auditors' Perceptions of the Importance of SelectedInherentRisk Factors in the Evaluation of Audit Risk

Hasan Al‐Basteki

The main purpose of this study is to gain insight into Bahraini auditors' perceptions of the importance of 17 variables in the assessment of inherent risk of various audit…

Cultural Effects of Budgetary Participation: Indonesian Evidence

Iriyadi, Bruce Gurd

Research into the impact of the interaction between budgetary participation and budget emphasis on managerial performance and job related attitudes has failed to provide…

Does the Hong Kong Stock Market Overreact?

Robert WT Leung, Mandy Li

This study examines whether the Hong Kong stock market overreacts. By using monthly return data of all the common stocks listed on the Hong Kong Stock Exchange from January 1980…

Corporate Financing Policy in Oman: Perceptions of Executives

Jasim Abdulla

The literature dealing with the firm's financing decisions in developing capital markets is limited. This paper aims to contribute to the published research by documenting the…

Professional Aspriations and Preferences of South Pacific Accounting Students: A Comparative Analysis

Gerhard Gniewosz

This study, based on a questionnaire survey, identifies the various factors which influence accounting students at the University of the South Pacific, being the only university…

Evidence of Environmental Accounting in Australian Companies

Geoffrey R. Frost, Trevor D. Wilmshurst

A growing concern for environmental issues has resulted in calls for improvement in corporate environmental performance. In Australia, as elsewhere, this has involved the…