Pacific Accounting Review: Volume 15 Issue 2

Subject:

Table of contents

A Study of Uncertainty Expressions in Australian Accounting and Auditing Standards

Jim Psaros, Chris Patel, Sriyani Warnakulasuriya

This study is an empirical examination of Australian auditors' interpretation of selected key uncertainty expressions such as virtual certainty, expected, reasonable assurance and…

To What Extent are R&D and Knowledge Spillovers Valued by the Market?

Michael Fung

Most of the past studies have managed to confirm the value‐relevance of R&D, but few of them have formally addressed the issue of knowledge spillovers. In reality, firms improve…

Stock Market Interdependence: Evidence from Australia

Leonard Chong, Michael Drew, Madhu Veeraraghavan

This study examines the relationship between Australia's stock market and the five largest international markets for the period 1991 through 2001. Preliminary findings, using…

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Cover of Pacific Accounting Review

ISSN:

0114-0582

Online date, start – end:

1997

Copyright Holder:

Emerald Publishing Limited

Open Access:

hybrid

Editors:

  • Professor Tom Scott
  • Dr Pei-Chi Kelly Hsiao
  • Associate Professor Chelsea Liu
  • Associate Professor Sophia Su
  • Associate Professor Thu Phuong Truong
  • Dr Lily Chen