Paper-based hard copy annual reports have been the traditional instrument for the distribution of corporate financial information. The development of the Internet, providing electronic and online reporting, allows for the ...

Although there are no professional guidelines or statutory regulations that permit or guide the presentation of summarised financial reports in New Zealand, a number of NZ companies provide such reports to their shareholders ...

This paper is an attempt to make a contribution to current debates about the reform of higher education by using the work of Ronald Coase on 'the nature of the firm' as a framework for considering alternative institutional ...

Previous studies on this topic have found that audit fees decreased after professional accounting bodies made changes in Codes of Ethics. These changes allowed audit firms to advertise their services, tender for audit ...