摘要:

Abstract:This paper explores corporate management's incentive to voluntarily disclose Value Added Statements in their yearly financial reports. Adopting a political cost perspective, hypotheses relating Value Added Statement disclosure to labour intensity, corporate tax payments, rate of return, size and industry volatility are developed. Using a sample of Australian publicly listed companies, the results of our empirical testing support the hypotheses that the decision to voluntarily disclose Value Added Statements is related to a company's size (in terms of both market concentration and profitability), a proportional measure of tax payments and the industry to which it belongs. Labour intensity and rate of return were found to be unrelated to the voluntarily disclosure of Value Added Statements.

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1991.tb00250.x

出版商:Blackwell Publishing Ltd    

年代:1991

数据来源: WILEY

摘要:

Abstract:This article attempts to contribute to a conceptual framework for government auditing by using agency concepts in government and public finance for the examination of underlying theoretical and practical issues. Three models of government auditing are formulated: sole monitoring, dual monitoring and commercial monitoring. The main assumptions of these constructs are examined and their operations assessed in the context of international co‐operation and dialogue among government auditing institutions. Problems relating to auditing accountability, audit mandate and auditor independence are identified and discussed. Despite some differences in these areas, there is a global tendency for the government auditing function to transcend the traditional parameters of financial attestation and legislative compliance in order to espouse broader notions implicit in the various gradations of comprehensive auditin

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1991.tb00251.x

出版商:Blackwell Publishing Ltd    

年代:1991

数据来源: WILEY

摘要:

Abstract:This paper discusses the application of correlation and regression methods to the analysis of productivity and allocation of costs in a laundry serving several hospitals, with several types of laundry being processed in the same production line. In particular, it is shown how the methods can be used to allocate the direct labour costs between the types of laundry. Analysis of residuals also permits investigation of temporal and product mix effects upon productivity. The regression paradox is discussed in relation to this problem, and it is shown that productivity is not a uniquely defined concept, because there is a difference between production being predicted from labour input and labour input being predicted from required production. Potential application of the model to other multi‐product processes is discusse

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1991.tb00252.x

出版商:Blackwell Publishing Ltd    

年代:1991

数据来源: WILEY

摘要:

Abstract:A Trade Practices Commission ruling, which came into effect on 1 April 1984, prohibited the Australian Associated Stock Exchanges (now known as the Australian Stock Exchange) from fixing brokerage fees. The expected consequence was a move to competitive pricing. Specifically, it was expected that brokerage fees would more accurately reflect the costs of providing brokerage services. This study analyses the evolution of the pricing mechanism since deregulation. In particular, it tests the influence of factors such as order size, broker quality, broker size, inventory costs, search costs, broker specialisation and broker learning on brokerage fees.

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1991.tb00253.x

出版商:Blackwell Publishing Ltd    

年代:1991

数据来源: WILEY

摘要:

Abstract:This study examines the relative importance of the factors used by external auditors when valuating an internal audit function. The study also examines the consistency of external auditors in making evaluations of an internal audit function. The factors used are based on Statement of Auditing Practice AUP 2 “Using the Work of an Internal Auditor” and a similar study conducted in the U.S.A. The two factors which this study finds to be the most significant are ‘technical competence’ and ‘due professional care’. The study finds a high degree of consensus across the respondents with respect to the evaluation of the internal audit function, and a high degree of insight and stability in their

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1991.tb00254.x

出版商:Blackwell Publishing Ltd    

年代:1991

数据来源: WILEY

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1991.tb00255.x

出版商:Blackwell Publishing Ltd    

年代:1991

数据来源: WILEY

摘要:

Abstract:This New Zealand study examined whether prior accounting education at school had a positive effect on performance in the corresponding first‐level university course. The research question was tested using an ANCOVA. Proxies for academic ability were used as covariates so as to eliminate systematic bias in the samples. Prior study at the Bursary level carried a positive benefit. The findings were in agreement with the thesis that the level of conceptual accounting thought acquired at school, rather than the ability to manipulate figures in accordance with mechanical bookkeeping procedures, affected subsequent performance at universit

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1991.tb00256.x

出版商:Blackwell Publishing Ltd    

年代:1991

数据来源: WILEY

摘要:

Book reviewed in this article:Jean St. G. Kerr&R. C. Clift (eds)Essays in Honour of Louis GoldbergM. R. Mathews&M. H. B. PereraAccounting Theory&DevelopmentR.H. Parker (ed),Accounting in Australia: Historical EssaysS. G. Rhee&R. P. Chang, (eds),Pacific Basin Capital Markets ResearchMarc P. Joye and Paul J. Blayney,Cost and Management Accounting Practices in Australian Manufacturing Companies: Survey Results. Monograph No. 7, 1990.Michael T. Skully (ed.),International Corporate FinanceChristopher Carr,Britain's Competitiveness: The Management of the Vehicle Components Industry.

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1991.tb00257.x

出版商:Blackwell Publishing Ltd    

年代:1991

数据来源: WILEY

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1991.tb00258.x

出版商:Blackwell Publishing Ltd    

年代:1991

数据来源: WILEY