Browsing publications from 1998
🧐 1998
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6 results
P. W. Senarath Yapa
Journal article
This paper provides an analysis of the nature of accounting education and training in four ASEAN countries- Singapore. Malaysia. Indonesia, and Brunei Darussalam. All these countries were under coloni...
David G. Woodward
Whilst corporate social responsibility (CSRes hereafter) perhaps has a long history, corporate social reporting (CSRep hereafter) is probably of more recent origin. Thus although Guthri...
Abu Shiraz Abdul-Rahaman, Stewart Lawrence, Sonja Gallhofer, Jim Haslam
The role of accounting in socioeconomic development has been significantly documented in the International accounting literature. However, a majority of these prior studies represent accounting as a te...
Theo Christopher, Atique Islam, Robert Lopez
This study examines whether the provision for deferred income tax (PDIT) is perceived by the auditors as a liability of substance. To this end a survey of Australian auditors was undertaken based on t...
Salleh Hassan, Theo Christopher
Key words: Australia; Accounting standard; Efficient contracting; Lease accounting; Signalling The objective of this study is to examine the economic factors motivating Australian listed lessee firms to...
Eko Ganis Sukoharsono
There has been a growing number of research studies in accounting history challenging accounting researchers to re-examine extant explanations for the sustained emergence of accounting (eg., Hopwood [...