The annual report is promoted and regarded as the primary medium of accountability for government agencies. In Australia, anecdotal evidence suggests the quality of annual reports is variable. However, there is scant empirical evidence on the quality of reports. The aim of this research is to gauge the quality of annual reporting by local governments in Queensland, and to investigate the factors that may contribute to that level of quality. The results of the study indicate that although the quality of reporting by local governments has improved over time, councils generally do not report information on aspects of corporate governance, remuneration of executive staff, personnel, occupational health and safety, equal opportunity policies, and performance information. In addition, the results indicate there is a correlation between the size of the local government and the quality of reporting but the quality of disclosures is not correlated with the timeliness of reports. The study will be of interest to the accounting profession, public sector regulators who are responsible for the integrity of the accountability mechanisms and public sector accounting practitioners. It will form the basis for future longitudinal research, which will map changes in the quality of local government annual reporting.

Canadian university disclosures have been tracked from 1988 to 2000 using the modified accountability disclosure (MAD) index developed by Coy, Dixon, and Tower (1993) and Coy, Tower, and Dixon (1993) in their study of New Zealand universities. During the first eight years of the period under investigation, there was very little change in accountability disclosures. However, for the periods ending in 1997 through 2000, there has been a statistically significant annual improvement. This paper examines the reasons for these changes as indicated in the interviews with the presidents, or their designates, of Canadian universities. Factors include increased fund raising by the universities and pressures by the public and governments for universities to become more accountable, while a change in accounting pronouncements appears to have had little effect.

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NPS use has been established as a significant and ongoing practice amongst our sample of RPU. It appears that RPU seek out NPS with similar properties to the illicit drugs that they are already consuming, with poly NPS consumers found to be a particularly high risk group.

This study developed a new measure of parent self-efficacy for promoting healthy weight behaviours in their children, the Parent Efficacy for Child Healthy Weight Behaviour Scale (PECHWB). In total 601 primary caregivers of children aged 4–17 completed an online survey consisting of the PECHWB, a measure of general parenting self-efficacy, measures of parental depression, anxiety and stress and demographic questions. Factor analysis identified four PECHWB subscales with high levels of internal consistency. The PECHWB showed significant small positive correlations with a measure of global parenting self-efficacy and small negative correlations with measures of parental negative affect. This study provides initial evidence for the reliability and validity of the PECHWB. Future research is required to establish further evidence of the psychometric properties of the PECHWB scale in independent samples before the scale can be used in evaluating intervention outcomes.