Vol. 1, 2005

    The Impact of Materiality: Accounting's Best Kept Secret
       Niamh Brennan and Sidney J. Gray

    Outsourcing of Internal Audit Services in Australian Firms: Some Preliminary Evidence
       Divesh S. Sharma and Nava Subramaniam

    Audit Challenges: Dilemmas for the Auditor in a Global Economy
       Karen A Van Peursem

    Accuracy of Analysts' Earnings Forecasts: Evidence from Mergers and Acquisitions in Australia
       Janice C. Y. How, Yion K. Phung and Peter Verhoeven

    Firm Size, Ownership and Performance in the Malaysian Palm Oil Industry
       Bala Ramasamy, Darryl Ong and Matthew C. H. Yeung

    What Drives the Shareholder Value?
       I. M. Pandey