November 2006

Feature articles from the November 2006 edition of Australian Accounting Review.

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Recent superannuation reforms: choice and flexibility in retirement

Introduction to the Australian Accounting Review's forum on superannuation surveys the increased choice and flexibility available to retirement savers.

The introduction of choice of superannuation fund results to date

This paper explores the extent to which employees have exercised choice in the period immediately following the implementation of fund choice.

How much investment choice is enough for members?

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.

Superannuation: switching and roulette wheels

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 contributions

Choice of tax regime for superannuation contributors was pioneered by the United States, which offers standard 401(k) plans and Investment Retirement Accounts.

Major changes for super, but women are still ms ... ing out

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.

The effect of the introduction of GST on accountants' job satisfaction

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.

Intangible assets: diversity of practices and potential impacts from AIFRS adoption

This paper provides statistics regarding intangible asset reporting by 476 firms listed on the Australian Stock Exchange in 2002.

Budget reporting in local government: problem or solution?

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.

The influence of culture on judgments of accountants in Fiji

This study examines whether culture affects interpretation and application of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS).

Australian audit reports: 1996-2003

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.