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Attaining Legitimacy By Employee Information In Annual Reports, Pamela Kent, Tamara Zunker
Attaining Legitimacy By Employee Information In Annual Reports, Pamela Kent, Tamara Zunker
Tamara Zunker
Purpose – The purpose of this study is to provide evidence on the category, quantity and quality of voluntary employee-related information Australian listed companies disclose in their annual report. An explanation is also sought to determine whether companies adopt employee-related disclosures to legitimise their relationship with society. Voluntary adoption of corporate governance best practice recommendations is used as a measure of companies’ attempts to attain ex ante legitimacy. Media agenda setting theory is used as a measure of an attempt to gain legitimacy ex post following adverse publicity from the media. Design/methodology/approach – The annual reports of all companies with …
Attaining Legitimacy By Employee Information In Annual Reports, Pamela Kent, Tamara Zunker
Attaining Legitimacy By Employee Information In Annual Reports, Pamela Kent, Tamara Zunker
Pamela Kent
Purpose – The purpose of this study is to provide evidence on the category, quantity and quality of voluntary employee-related information Australian listed companies disclose in their annual report. An explanation is also sought to determine whether companies adopt employee-related disclosures to legitimise their relationship with society. Voluntary adoption of corporate governance best practice recommendations is used as a measure of companies’ attempts to attain ex ante legitimacy. Media agenda setting theory is used as a measure of an attempt to gain legitimacy ex post following adverse publicity from the media. Design/methodology/approach – The annual reports of all companies with …
Audit Firm Manuals And Audit Experts’ Approaches To Internal Control Evaluation, Conor O'Leary, Errol Iselin, Divesh Sharma
Audit Firm Manuals And Audit Experts’ Approaches To Internal Control Evaluation, Conor O'Leary, Errol Iselin, Divesh Sharma
Errol Iselin
Internal control evaluation is a crucial component of external auditing. This study uses more direct research techniques than traditional studies, to investigate what practising auditors consider to be good internal control evaluation methods. It then compares these with the current Australian auditing standard (AUS 402). A review of audit methodologies of three of Australia's largest firms, and interviews with five audit experts were conducted. The results demonstrated a shift towards a 'business risk' approach to internal control evaluation. AUS 402 may not always reflect the modern practice, particularly in relation to the significance of individual control elements. The results therefore …