Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 20 for “"1501 Accounting, Auditing and Accountability"”.
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Developing and testing a model of successful adoption of activity-based costing
This study aims to develop and test a model for successful adoption of activitybased costing (ABC). The model has been constructed to explore the relationship between organisational and technological factors and management evaluation of overall ABC success and suggest a pathway. Another objective …
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The just-in-time philosophy and the accounting implications
This minor thesis looks at the accounting practices of the Just In Case philosophy and the changes JIT has brought to the traditional accounting. It further explains the JIT philosophy; human resource accounting and its implications; financial accounting and its implications; the pitfalls of …
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Factoring of accounts receivable : analysis, international perspectives and the Australian market
… This may be partly due to the misunderstanding of its benefits, its reputation as a finance of "last resort" and, perhaps, the perceived lack of professionalism among the Australian factors. The purpose of this thesis is to provide an in-depth analysis of factoring; a means of raising …
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Management accounting innovation and organizational learning
Innovation in management accounting has been significant over the last 15 years. Since the publication of Johnson and Kaplan's (1987) Relevance Lost: The Rise and Fall of Management Accounting, innovations such as activity-based costing/management, the balanced scorecard, value-chain analysis and …
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Consolidation accounting issues in the Australian public sector
… using the theoretical frameworks of commandership, accountability and usefulness of financial information. Commander theory was chosen as it is ideally suited to the hierarchical system of control over resources that exists within the public sector; accountability because it is a …
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The information content of the cash flow statement : an empirical investigation
… objective of the present study is to investigate and assess the information content of cash flow disclosures as required by the AASB 1026 "Statement of Cash Flows". The information content is measured in terms of the degree of the relationship between cash flow variables and security returns. In …
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An analysis of the role and performance of audit committees in the Victorian government public sector in providing assurance and governance
The purpose of this thesis has been to identify and analyse: the role of audit committees, the attributes of audit committee members, and the functions and activities that they perform in government-funded public sector organisations, focusing on Victorian government organisations. This research …
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Information content and determinants of timeliness of financial reporting of manufacturing firms in Indonesia
… information asymmetry between management and shareholders, and it may reduce leaks of financial information in an emerging market, such as in Indonesia‘s capital market.
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Changing institutional environment, Chinese company characteristics, and climate-change reporting
… Specifically, the thesis theoretically and empirically examines factors that influence climate-change reporting in China’s changing political and economic institutional environment. The thesis addresses how the political ideology of the ruling Communist Party of China (CPC) has driven …
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Maslaha: a New Approach for Islamic Bonds
… Islamic law, or sharia, which is richly detailed and difficult to distil into simple rules. In particular, it invokes the concept of maslaha to prohibit or permit actions and choices on the basis of whether or not it serves the best interest of the community at large. This aspect of Islamic …
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Audit committee effectiveness in Victorian local government
… principles to avoid conflict of interest and conformance to ethical principles. This thesis addresses the issue of possible corruption and misconduct in local government, with particular reference to the role of the audit committee. The primary research question is: ‘Do audit committees in …
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Corporate governance and accounting irregularities: evidence from the two-tier board structure in Indonesia
There have been, and continue to be, serious financial scandals involving accounting irregularities in leading companies. While responses to these occurrences include the introduction of tougher regulations such as the Sarbanes-Oxley Act of 2002 (SOX), further serious instances have occurred, …
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Outsourcing of typical accounting functions: impact on the accounting services industry
… is currently a considerable amount of studies and evidence on the costs and benefits of outsourcing, much of this is centred on Information Technology. There are predictions and some anecdotal evidence indicating that the outsourcing of typical accounting functions will increase as we approach …
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A review of directors' and officers' liability insurance policy wordings in light of the Statewide Tobacco, National Safety Council, AWA & East End court decisions
… a good deal of comment in business circles and in the media. References have been made in legal and business journals as to the importance of Directors' and Officers' Liability (D & O) insurance when discussing these court decisions. Unfortunately, for the purchasers of this class of …
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Legitimacy theory as an explanation for corporate environmental disclosures
The main aim of this thesis was to refine and develop legitimacy theory as an explanation for voluntary corporate envirormiental disclosures in the armual report. Legitimacy theory posits that for a corporation to continue to exist it must act in congruence with society's values and norms (Dowling …
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Risk management in Australian manufacturing exports : the case of letters of credit to ASEAN
… web of interactions between banks, traders and their service providers, providing a fertile ground for discrepancies and existing literature acknowledges this world-wide problem. In the UK, in 2000, losses were estimated to be AUD 305 million (£ 113) through non-compliant documents being …
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The standard of care and responsibility required of auditors in the detection of fraudulent or illegal activity: the AWA case
… period of large profits made by Bond, Skase and others, was followed by corporate collapses and subsequent findings of significant losses. Recently, the large corporate collapses of HIH, Enron and Worldcom have again posed the question 'where were the auditors'? The auditor's failure to …
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Governance and performance: an empirical study of Australian universities
… of the most debated aspects of the public sector and during the last decade good corporate governance practices have come to be regarded as important in enhancing the performance of all government- funded institutions. The purpose of this study was to examine the relationship between governance …
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A case study of the balanced scorecard in public hospitals
… Scorecard (BSC) is an innovative management accounting tool, designed by Kaplan and Norton in 1992, now used in both public and private sectors. The BSC takes a multi-dimensional approach to performance management providing a link between organisational strategy and operational performance. …
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SMEs and CA firms ecosystem: the case of New Zealand taxation and audit
… investigates the criteria that SME managers and CA firms use for decision making in the SME taxation and audit market. As a part of this study, the characteristics of service quality are considered. SME managers, on the one hand, are involved in decision making about CA firm selection, change …