Now showing items 1-5 of 14

  • Accounting and culture: The case of Solomon Islands

    Hauriasi, Abraham; Davey, Howard (Emerald, 2009)
    Purpose – This paper sets out to review research on the compatibility between values underlying western accounting systems and traditional Solomon Islands cultural values. The research takes a sociological view of accounting ...
  • Accounting scandals, ethical dilemmas and educational challenges

    Low, Mary; Davey, Howard; Hopper, Keith (Academic Press, 2007)
    Publicity over the role of accountants often accompanies major corporate collapses. It is argued that recent corporate scandals have set a new low for the accounting profession. It is, after all, the accountants who have ...
  • Chinese and English language versions: intellectual capital disclosure

    Liao, Likang; Low, Mary; Davey, Howard (Emerald Group Publishing Limited, 2013)
    Purpose – The paper of this paper is to assess the extent and quality of IC disclosure in the Chinese and English language versions of the annual reports of 50 Chinese companies which are dual listed in both Chinese Mainland ...
  • Comprehensive income: The perceived usefulness of total recognised revenues and expenses in New Zealand

    Beale, Robert; Davey, Howard (Emerald Group Publishing Limited, 1999)
    Since 1995, the financial reports of New Zealand entities have been legally required to disclose a measure of comprehensive income known as Total Recognised Revenues and Expenses (TRRE). Financial analysts and members of ...
  • Corporate social reporting in Thailand: The news is all good and increasing

    Ratanajongkol, Sunee; Davey, Howard; Low, Mary (Emerald Group, 2006)
    Purpose – The purpose of this paper is to examine the extent and nature of the corporate social reporting (CSR) practices of the 40 largest Thai companies over the years 1997, 1999 and 2001. Design/methodology/approach ...

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