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dc.contributor.authorTheivananthampillai, Paul Sen_NZ
dc.contributor.authorLiyanarachchi, Gregory A.en_NZ
dc.date.available2011-04-07T03:22:44Z
dc.date.copyright2005-03en_NZ
dc.identifier.citationTheivananthampillai, P. S., & Liyanarachchi, G. A. (2005). Accounting students’ information disclosure decisions: is there a need for changing the status quo on disclosure through accounting education? (Accountancy Working Paper Series). University of Otago. Retrieved from http://hdl.handle.net/10523/1554en
dc.identifier.urihttp://hdl.handle.net/10523/1554
dc.description.abstractThe 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 experimental results that indicate when students have reasons to be concerned about what others may think of their decisions, they are willing to support corporate disclosure policies that include only the legally required minimum information and unwilling to support certain additional disclosures. Arguably, a major re-think of what constitutes an adequate level of disclosure is essential for changing the disclosure status quo. Accounting education has much potential for initiating such a re-think. To this end, the paper identifies the relevance of two measures. That is, students need to be encouraged (a) to recognise the importance of relative accuracy of accounting standards and (b) to recognise the relevance and importance of current debates on corporate disclosure and notions such as fairness when evaluating the adequacy of corporate disclosures.en_NZ
dc.format.mimetypeapplication/pdf
dc.publisherUniversity of Otagoen_NZ
dc.relation.ispartofseriesAccountancy Working Paper Seriesen_NZ
dc.relation.urihttp://www.business.otago.ac.nz/acty/research/pdf/Accounting%20Students'%20Information%20Disclosure%20Decisions.pdfen_NZ
dc.subjectaccountabilityen_NZ
dc.subjectaccounting educationen_NZ
dc.subjectcorporate disclosureen_NZ
dc.subjectstudent decisionsen_NZ
dc.subjectvoluntary disclosureen_NZ
dc.subjectExperimenten_NZ
dc.subject.lcshHF Commerceen_NZ
dc.subject.lcshHF5601 Accountingen_NZ
dc.subject.lcshHF5601 Accountingen_NZ
dc.titleAccounting students’ information disclosure decisions: is there a need for changing the status quo on disclosure through accounting education?en_NZ
dc.typeWorking Paperen_NZ
dc.description.versionUnpublisheden_NZ
otago.bitstream.pages23en_NZ
otago.date.accession2005-12-02en_NZ
otago.schoolAccountancy and Business Lawen_NZ
otago.openaccessOpen
otago.place.publicationDunedin, New Zealanden_NZ
dc.identifier.eprints1en_NZ
otago.school.eprintsAccountancy & Business Lawen_NZ
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