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.
Results
Showing 1 to 20 of 28 for “"Accounting & auditing"”.
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An evaluation of the relationship between corporate governance and corporate performance of public enterprises in Namibia
… for the Degree of Master of Science in Accounting & Finance in the Department of Accounting, Auditing & Income tax
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The Impact of "AAOIFI" Standards on the Financial Reporting of Islamic Banks: Evidence from Bahrain
… Islamic banks strengthens the need for Islamic accounting. Adopting or even modifying conventional accounting concepts, however, is insufficient to develop an accounting system which provides information that will lead to behaviour consistent with Islamic norms and objectives (Hameed, …
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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
Factoring is the purchase of a company's accounts receivable by a financier (factor). Australian factoring volume reached an estimated US$1.6 billion in 1992. Despite the volume it is not a favoured means of finance in Australia. This may be partly due to the misunderstanding of its benefits, its …
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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
The aim in this study was to examine issues surrounding the cross-sector transfer of a private sector financial reporting practice, known as consolidated financial reporting, to the Australian public sector. The study was conducted using the theoretical frameworks of commandership, accountability …
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The information content of the cash flow statement : an empirical investigation
The general 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 …
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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
One of the essential elements of adequate financial reporting is the provision of financial information that is relevant to its users in their decision-making. This financial information should be made available to users within a regulated short period after the end of the financial year. Agency …
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Changing institutional environment, Chinese company characteristics, and climate-change reporting
The objective of this thesis is to investigate how China’s country-specific context influences climate-change reporting by Chinese companies. Specifically, the thesis theoretically and empirically examines factors that influence climate-change reporting in China’s changing political and economic …
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Maslaha: a New Approach for Islamic Bonds
… into this is a comprehensive analysis of sharia auditing where knowledge in the areas of Islamic economics, finance, and law are brought together to articulate a holistic framework for Islamic finance. The thesis argues that the concept of maslaha must be applied in its entirety in determining …
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Audit committee effectiveness in Victorian local government
The tenets of local government are based on strong financial probity, adherence to independence 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 …
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Corporate governance and accounting irregularities: evidence from the two-tier board structure in Indonesia
… 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, notably the 2008 subprime …
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Outsourcing of typical accounting functions: impact on the accounting services industry
… indicating that the outsourcing of typical accounting functions will increase as we approach the second millennium. The questions left unanswered are many: • are the trends in the outsourcing of typical accounting functions really on the increase? • what are the rationales and perceived …
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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
The Statewide Tobacco, National Safety Council & AWA decisions have generated 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 …
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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
One of the fundamental considerations for exporters in international trade transactions is the aspect of payment. In the context of financial risk management, Letters of Credit enable the exporter to substitute the credit risk of the buyer with that of his bank. The Letter of Credit is a …
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The standard of care and responsibility required of auditors in the detection of fraudulent or illegal activity: the AWA case
The auditor's role in the detection of fraudulent or illegal activities has posed a continuing dilemma. In the 1980's, a lengthy 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 …
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Governance and performance: an empirical study of Australian universities
Governance structures have become one 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 …
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