Introduction to the Australian Accounting Review's forum on superannuation surveys the increased choice and flexibility available to retirement savers.
This paper examines a sample of choices by members of a large industry fund which allows members any combination of six ready-made pools and eight asset classes.
This paper examines the impact of switching between investment options using a normalised ranked return or 'roulette wheel' approach developed by Bauer and Dahlquist (2001) for the Australian setting.
Choice of tax regime for superannuation contributors was pioneered by the United States, which offers standard 401(k) plans and Investment Retirement Accounts.
This paper argues that gender-based disparities in adequacy of superannuation persist, and that the prospects for retirement lifestyles for most older women continue to be dismal.
This paper explores the impact of the introduction of GST on working conditions, job satisfaction and burnout, using data from a survey of 71 public accountants.
This paper examines whether the criticism of local government budgeting is valid, and whether standardised models are appropriate, particularly in the context of ambiguous outcomes and lack of input-output relationships.
This study examines whether culture affects interpretation and application of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS).
This research examines the frequency with which different types of opinions are issued and the circumstances giving rise to the inclusion of an EoM paragraph, and compares the types of opinions issued by the major audit firms.
Introduction to the Australian Accounting Review's forum on superannuation surveys the increased choice and flexibility available to retirement savers.
This paper examines a sample of choices by members of a large industry fund which allows members any combination of six ready-made pools and eight asset classes.
This paper examines the impact of switching between investment options using a normalised ranked return or 'roulette wheel' approach developed by Bauer and Dahlquist (2001) for the Australian setting.
Choice of tax regime for superannuation contributors was pioneered by the United States, which offers standard 401(k) plans and Investment Retirement Accounts.
This paper argues that gender-based disparities in adequacy of superannuation persist, and that the prospects for retirement lifestyles for most older women continue to be dismal.
This paper explores the impact of the introduction of GST on working conditions, job satisfaction and burnout, using data from a survey of 71 public accountants.
This paper examines whether the criticism of local government budgeting is valid, and whether standardised models are appropriate, particularly in the context of ambiguous outcomes and lack of input-output relationships.
This study examines whether culture affects interpretation and application of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS).
This research examines the frequency with which different types of opinions are issued and the circumstances giving rise to the inclusion of an EoM paragraph, and compares the types of opinions issued by the major audit firms.
