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.
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.
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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.