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There is concern that auditors and the public hold different beliefs about the auditors’ duties and responsibilities and the messages conveyed by audit reports. In recent years, some spectacular and well‐publicised corporate collapses and the subsequent implication of the reporting auditors have...
Terry Smith’s infamous Accounting for Growth (1992) clearly demonstrated the differences in the use of accounting policy manipulations, impacting on profit and loss account and balance sheet for companies and industries. Now evidence has emerged in Australia (Smith et al. , 1997), of differences...
The National Audit Office of the People’s Republic of China issued 38 auditing standards and guidelines on 1 January 1997. This was the culmination of a variable historical development during which audit activity was either emphasised or downplayed altogether. With the open door policy and the...
This paper reports the findings of a study of how new universities train research students in accounting and finance from a student perspective. The purpose is to provide evidence of the problems faced by the new universities in offering research degrees in accounting and finance, and how these...
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