Australian Accounting Review

Australian Accounting Review (AAR) is published four times a year on behalf of CPA Australia. The objects of CPA Australia are to promote excellence, enterprise and integrity amongst Members and the financial, accounting and business advisory professions generally. Accordingly, AAR aims to stimulate and facilitate a dynamic and robust dialogue between academics, practitioners and policymakers on issues that are of mutual interest. The scope of the journal is accounting professional practice and it includes articles on audit and assurance, communication and information systems, ethics and governance, financial reporting, management accounting, taxation, and treasury practices. Articles, such as case studies, that can assist in the training and education of accountants are also welcome. CPA Australia has an international membership and international submissions are invited where they provide insights on global issues facing the profession. The content of AAR will be of interest to anyone engaged in professional, government, academic, or policymaking areas of accounting.