Accounting, Auditing & Accountability Journal: Volume 9 Issue 2

Recurring issues in auditing: back to the future?

Roy Chandler, John Richard Edwards

Explores the issues which concerned auditing practitioners more than 100 years ago and reexamines them in the present day context. These issues include: the role and scope of the…

Accounting for public accounts committees

Pieter Degeling, Janet Anderson, James Guthrie

Public accounts committees (PACs) in Australia as elsewhere are usually discussed and assessed in terms of their contributions to realizing the accountability of ministers and…

Do Australian companies report environmental news objectively?: An analysis of environmental disclosures by firms prosecuted successfully by the Environmental Protection Authority

Craig Deegan, Michaela Rankin

Within Australia there is ageneral absence of professional or legislative rules requiring companies to provide information relating to their environmental performance or any…

Improving the communication of accounting information through cartoon graphics

Malcolm Smith, Richard Taffler

There has been limited study to date of the effectiveness of alternative methods of presenting accounting information for financial decision purposes. Explores the relative…

Readability of annual reports: Western versus Asian evidence ‐ a comment to contexualize

Michael John Jones

Contextualizes some of the issues raised by an article by Courtis in AAAJ 1995. Readability, which measures syntactical difficulty, should be distinguished from understandability…

Performance auditing, new public management and performance improvement: questions and answers

Frans L. Leeuw

It is believed that public sector auditing leads to a more efficient and effective performance of the public sector. This assumption recently has been challenged by adherents of…