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There is significant evidence of the practice of creative accounting by large listed corporations. However, little is known about the process by which such schemes are devised and succeed in escaping legal and regulatory sanction. This study examines this process of creative compliance in the...
This study investigates the interaction effects of locus of control, a personality variable, and ethical reasoning on the behaviour of auditors in an audit conflict situation. Eighty experienced auditors from a sample of Big Six and Non-Big Six CPA firms in Hong Kong were provided with a case...
This paper undertakes a historical review of the use of design and designers in the annual reports of Burton PLC, against a backdrop of the firm's commercial history. It highlights a subordinate role for design from 1930 until the 1970s, when it was used increasingly to embellish the annual...
In this analysis, we argue that the striking visual design that has characterized U.S. annual reports since the 1960s, including brilliant color pictures, gloss, and novelty formats, is a manifestation of the television epistemology that informs wide ranges of contemporary public discourse in...
Visual images are integral elements within corporate annual reports. Yet, these visual images have been largely ignored in accounting research. We begin to explore the significance of selected visual images appearing in U.S. annual reports during the late 1980s and early 1990s. Our intent is not...
We employ a bankruptcy prediction task to compare the validity of linear compensatory models of judgment to a nonlinear, noncompensatory model of judgment (hierarchical partitioning) given two levels each of task predictability and degrees of freedom. We compare these modeling methods on three...
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