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Purpose – This study, based on a merger of gender and accounting theories, aims to explore whether and how earnings management is affected by the presence of female directors on the board of directors and on the audit committee. Design/methodology/approach – The study employs both a univariate...
Purpose – The purpose of this paper is to ascertain the practical efficacy of statistical corporate failure models in improving auditors' going concern assessment. It also aims to examine auditors' perceptions of corporate failure models as an analytical procedure in this context....
Purpose – The purpose of this paper is to analyse the performance of accounting researchers in winning competitive Australian Research Council (ARC) grants, when compared with researchers from the medical, engineering and law professions, during a period of heightened questioning of accounting...
Purpose – This research aims to measure compliance in a tax experiment among students. The aim of the study is to investigate relationships between claimed behaviour in a questionnaire and actual behaviour in an experimental environment, together with different behaviours between males and...
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