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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.
Publication year - 2013
Publication title -
australian accounting review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.551
H-Index - 36
eISSN - 1835-2561
pISSN - 1035-6908
DOI - 10.1111/j.1835-2561.2012.00185.x
Subject(s) - scope (computer science) , accounting , legislation , audit , business , scale (ratio) , service (business) , public accounting , quality (philosophy) , rural area , marketing , political science , philosophy , physics , epistemology , quantum mechanics , computer science , law , programming language
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.