COLLECTED PAPERS OF APIRA2007 Auckland

The Fifth Asia Pacific Interdisciplinary Research in Accounting Conference
In association with
Accounting, Auditing and Accountability Journal

Editors

Professor Stewart Lawrence, University of Waikato
Professor Markus J. Milne, University of Canterbury

Proceedings

The APIRA2007 conference proceedings contains full written papers scheduled for presentation at the conference. Each paper has been refereed by an academic referee independent of the editors and the conference organizing committees. The editors wish to express their gratitude to the APIRA 2007 International Editorial Board and other individual independent academic referees from around the world, who had graciously assisted to provide referee reports and recommendations on these papers submitted for consideration for APIRA2007.

We are advised that these Internet Conference Proceedings meet all the DEETYA E1 conference proceedings category recognition criteria for the internet/CD ROM publication media for academics in Australian universities.

All papers are in .pdf format (Acrobat 5.0 or higher) and include title page, abstract and full version of the paper accepted for conference presentation.

Papers are presented in alphabetical order of surname of first named author.

Refereeing

All papers were independently refereed by scholars worldwide, selected from the editorial board of Accounting Auditing and Accountability Journal (AAAJ) and over 100 ad hoc international referees. Only full papers were admitted to the refereeing process (abstracts alone were not acceptable).

Authors of accepted and rejected papers were supplied with referees' comments where appropriate and as provided by the referees.

Authors of papers accepted subject to revisions were supplied with referees' comments and revision recommendations.