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Rural and regional Australian public accounting firm services : service provision, concerns and tensions

Wines, Graeme L., Carr, Rodney A., Cooper, Barry J., Ferguson, Colin B., Hellier, Phil K. and Jackling, Beverley F. 2013, Rural and regional Australian public accounting firm services : service provision, concerns and tensions, Australian accounting review, vol. 23, no. 2, pp. 163-176, doi: 10.1111/j.1835-2561.2012.00185.x.

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Title Rural and regional Australian public accounting firm services : service provision, concerns and tensions
Author(s) Wines, Graeme L.
Carr, Rodney A.
Cooper, Barry J.
Ferguson, Colin B.
Hellier, Phil K.
Jackling, Beverley F.
Journal name Australian accounting review
Volume number 23
Issue number 2
Start page 163
End page 176
Total pages 14
Publisher CPA Australia
Place of publication Southbank, Vic.
Publication date 2013
ISSN 1035-6908
1835-2561
Keyword(s) public accounting
rural
regional
Australia
employment market
communication technology developments
legislation
Summary Public accounting firms provide a necessary and important service for rural and regional areas. However, the provision of high-quality services is hindered by a number of factors. This paper reports the findings from a large-scale survey of professional accounting firm practitioners located in rural and regional Australia, identifying factors causing concerns and tensions and quantifying their scope and importance. Prominent concerns and tensions identified include adverse effects arising from the employment market, communications technology developments and legislation such as the Corporate Law Economic Reform Program (Audit Reform and Corporate Disclosure) Act 2004 and the Financial Services Reform Act 2001.
Language eng
DOI 10.1111/j.1835-2561.2012.00185.x
Field of Research 150199 Accounting, Auditing and Accountability not elsewhere classified
Socio Economic Objective 900101 Finance Services
HERDC Research category C1 Refereed article in a scholarly journal
Copyright notice ©2013, CPA Australia
Free to Read? Yes
Persistent URL http://hdl.handle.net/10536/DRO/DU:30053519

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Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au.