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International trade in Australian accounting services and Australian accounting firms: State of play
journal contribution
posted on 2023-05-17, 04:32 authored by Gary O'DonovanGary O'Donovan, Peter Carroll, Kathleen GibsonKathleen GibsonThis 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.
History
Publication title
International Review of Business Research PapersVolume
6Issue
5Pagination
145-159ISSN
1837-5685Department/School
TSBEPublisher
World Business InstitutePlace of publication
AustraliaRights statement
Copyright © 2010 World Business InstituteRepository Status
- Restricted