Accounting practices and the role of auditors have been widely implicated in many corporate scandals. The accountants are likely to witness serious wrongdoings at their workplace, thus presenting them with a difficult ...

This paper discusses the development of accounting education in Cambodia and the recent formation of a professional accounting body in that country. The historical and political background and the structure of the Cambodian ...

The disclosure of minimum information required by law and accounting standards appears to be the status quo on corporate disclosure. This brings into question the fairness of corporate financial statements. The paper reports ...

Kaikoura, New Zealand is one of a few places worldwide where sperm whales can be found near-shore year-round. However, diving depths and underwater movements of the sperm whales here have remained largely a mystery due to ...

The instability of niche markets, and their predisposition to catastrophic collapse, makes market flexibility a prerequisite for long-term survival among niche marketers. This article describes how a niche marketer can ...

Background: In the psychometric high-risk paradigm, contrary to the principle of informed consent, participants are not usually informed of their risk status. One argument for this nondisclosure is that risk information ...

Workflow management systems are increasingly used to assist the automation of business processes that involve the exchange of documents, information, or task execution results. Recent developments in distributed information ...