Since the early 1990’s the general and financial management of the Victorian public sector has been significantly transformed. This research constructs and explains the content, nature and quality of non-financial disclosures, including those related to performance indicators via a disclosure indicator analysis (DIA) of actual reporting practices in recent Government Budget papers. It reports t...

We investigate whether ineffective internal control over financial reporting has implications for firm operations by examining the association between inventoryrelated material weaknesses in internal control over financial reporting and firms’ inventory management. We find that firms with inventory-related material weaknesses have systematically lower inventory turnover ratios and are more like...