The University of Notre Dame Australia ResearchOnline@ND Arts Papers and Journal Articles School of Arts 2012 PNG provincial hospital boards' compliance with statutory financial reporting obligations Mignon Shardlow University of Notre Dame Australia,
[email protected] Alistair Brown Follow this and additional works at: https://researchonline.nd.edu.au/arts_article Part of the Arts and Humanities Commons This article was originally published as: Shardlow, M., & Brown, A. (2012). PNG provincial hospital boards' compliance with statutory financial eporr ting obligations. Legal Issues in Business, 5, 27-39. This article is posted on ResearchOnline@ND at https://researchonline.nd.edu.au/arts_article/112. For more information, please contact
[email protected]. This is the author’s version of an article published as: Shardlow, M., & Brown, A. (2012). PNG provincial hospital boards' compliance with statutory financial reporting obligations. Legal Issues in Business, 5 , 27-39. PNG Provincial Hospital Boards’ Compliance With Statutory Financial Reporting Obligations Mignon Shardlow School of Arts & Sciences University of Notre Dame Australia Alistair Brown School of Accounting Curtin University of Technology; Chutian Scholar (Hubei Province) School of Accounting Zhongnan University of Economics and Law Abstract This article employs textual analysis to examine the financial statement reporting by provincial hospital boards in Papua New Guinea (‘PNG’) as they attempt to comply with mandatory financial statement reporting. Hospital boards in PNG are established under the Public Hospital Act 1994 (PNG), which requires the boards to satisfy the accounting, financial management and reporting requirements indicated under the Public Finances (Management) Act 1995 (PNG). The existing literature on hospital board reporting compliance has previously focused on developed countries with sound governance systems and developed infrastructures.