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International trade in Australian accounting services and Australian accounting firms: State of play


O'Donovan, GM and Carroll, PGH and Gibson, KM, International trade in Australian accounting services and Australian accounting firms: State of play, International Review of Business Research Papers, 6, (5) pp. 145-159. ISSN 1837-5685 (2010) [Refereed Article]

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This paper examines the current involvement of Australian accounting firms in international trade in accounting services. It notes that there has been little empirical investigation into this area which is becoming of increasing importance both to the accounting profession and the Australian economy. It argues that there is an urgent need for empirical studies given the current focus of the WTO in the Doha negotiations and the likely impacts of further liberalisation of trade in accounting services. It also raises questions that would be usefully answered by studies which focus on the issues faced by accounting firms that engage in such trade and the strategies they have put in place to resolve those issues. In this way, academic research can provide information which would facilitate the operations of accounting firms based on more accurate assessments of the potential risks and rewards of engaging in international trade in accounting services.

Item Details

Item Type:Refereed Article
Research Division:Commerce, Management, Tourism and Services
Research Group:Accounting, auditing and accountability
Research Field:Accounting, auditing and accountability not elsewhere classified
Objective Division:Economic Framework
Objective Group:International trade policy
Objective Field:International trade policy not elsewhere classified
UTAS Author:O'Donovan, GM (Professor Gary O'Donovan)
UTAS Author:Carroll, PGH (Professor Peter Carroll)
UTAS Author:Gibson, KM (Ms Kathy Gibson)
ID Code:66947
Year Published:2010
Deposited By:Faculty of Business
Deposited On:2011-02-18
Last Modified:2011-06-28
Downloads:1 View Download Statistics

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