Equity crowdfunding (ECF) has transformed the way many businesses raise capital and how the general public can take part in small and early stage firms. In the ECF market, firms promote their equity offerings to potential ...

In this study, I investigate the determinants of management controls in cross-border alliances. A key feature of cross-border alliances is the cultural and institutional differences that exist between collaborating firms. ...

Prior research suggests that dividends can curb agency costs between insiders (managers and/or controlling shareholders) and outside shareholders, and thus are an important corporate governance mechanism to protect outside ...

In our economy stockbrokers and investment advisers are in a position to exert considerable influence on the financial decisions made by investors. However, there has been little effort in Australia to discover, by direct ...

Auditor independence is being increasingly questioned in a public debate about the joint provision of audit and non-audit services (NAS) by auditors to their corporate clients. Regulators are concerned that auditor firms ...

This thesis develops a theoretical model to improve our understanding of how the management information systems/information technology (IS/IT) resources influences user information satisfaction. Understanding this relationship ...

This thesis is an exposition of the fundamental principles of Accounting and their relation to the technical form in which financial transactions are expressed. The need for a clear statement of the scope and method of ...

This study is divided into two areas: (i) a survey of economic and accounting literature in regard to the theory of transfer pricing and associated problems. ...

This study examines the effects of structural restrictiveness embedded within a decision aid on users’ decision-making outcomes. Structural restrictiveness is determined by the rules embedded within computerized decision ...

The Australian financial system has changed dramatically in recent years, creating both threats and opportunities for value adding activities. Many large corporations have set up a separate treasury division or department ...