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Purpose – The purpose of this paper is to examine what auditor and audit environmental attributes affect auditor appointment decisions in compulsory audit tendering, and whether the attributes affecting appointment of a new auditor (rotation) are consistent with or different from those...
Purpose – The purpose of this paper is to reflect upon and describe the introduction of an articulated engagement learning and teaching approach to a diverse cohort in a postgraduate management accounting unit of study. Design/methodology/approach – A case study, based on the authors'...
Purpose – The purpose of this paper is to assess the financial disclosure vis‐á‐vis economic reality of research and development (R&D) expensed by Australian firms under the pre‐2005 Australian generally accepted accounting principles (A‐GAAP) regime via the lens of market‐to‐book....
Purpose – Other business education literature, particularly in the field of economics, has developed theories in respect of the reasons for non‐attendance of lectures and the positive correlation between class attendance and academic performance. The aim of this paper is to determine the...
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