Table of contents
The Expectations‐Performance Gap in Financial Reporting from the Perspective of Hong Kong Bank Loan Officers
Marian Yew Jen Wu Tong, Gladie Lui, Albert LewThis paper seeks to provide empirical evidence showing how bank users of audited financial statements perceive and interpret various dimensions associated with financial reporting…
189
The Use of Dialectical Enquiry in an Accounting Course
MARTIN KELLY, HOWARD DAVEY, NEIL HAIGHThere is evidence of discontent with contemporary university education generally, and accounting education in particular. This paper examines some reasons for the discontent and…
89
Traditional and Western Accounting Disclosure Models for Pacific Island Countries' Entities
ALISTAIR M. BROWN, GREG TOWERThree reporting models — Traditional, Western‐narrow and Western‐broad — are scrutinised to delineate the basis of accounting practices for the Pacific Island Countries' (PIC…
260
ISSN:
0114-0582Online date, start – end:
1997Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Professor Tom Scott
- Dr Pei-Chi Kelly Hsiao
- Associate Professor Chelsea Liu
- Associate Professor Sophia Su
- Associate Professor Thu Phuong Truong
- Dr Lily Chen