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Date: 2015
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/353445
Description: This paper examines how industry specialization and the size of the client affect time pressure to complete an audit. The study used a sample size of 70 auditors to examine their perceptions of time p ... More
Reviewed: Reviewed
Date: 2014
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/293274
Description: The purpose of this paper is to provide a systematic and rigorous analysis of the accounting environment in Nepal. Based on the accounting ecology framework developed by Gernon and Wallace (1995) and ... More
Reviewed: Reviewed
Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/223562
Description: Classification techniques based on one or few dimensions are widely used in research studies and textbooks to explain and predict the development of accounting systems internationally. However, their ... More
Reviewed: Reviewed
Date: 2013
Language: eng
Resource Type: book chapter
Identifier: http://hdl.handle.net/1959.14/222146
Description: Mainstream accounting and finance literature is upholding an image of humans who make rational decisions by evaluating risks and returns of all available alternatives. It traditionally transformed hum ... More
Date: 2013
Language: eng
Resource Type: book chapter
Identifier: http://hdl.handle.net/1959.14/222149
Description: The internet is increasingly used by corporations for investor relation purposes and by investors as source of information. This chapter outlines how corporations incorporate this technology in their ... More
Date: 2013
Language: eng
Resource Type: book chapter
Identifier: http://hdl.handle.net/1959.14/222137
Description: 5 page(s)
Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/269743
Description: The objective of this paper is to provide theoretical and methodological suggestions to guide future research on the controversial topics of accountants' professional judgments and earnings management ... More
Reviewed: Reviewed
Date: 2012
Language: eng
Resource Type: book chapter
Identifier: http://hdl.handle.net/1959.14/160248
Description: A call for a uniform high quality set of international accounting standards emerged in professional and academic accounting debates in the 1980's largely because of the globalization of production, de ... More
Date: 2012
Language: eng
Resource Type: book chapter
Identifier: http://hdl.handle.net/1959.14/162350
Description: In Germany, the Act to Modernize Accounting Law (Bilanzrechtsmodernisierungsgesetz - BilMoG) which was promulgated on 29 May, 2009 introduced some major changes to the German Commercial Code (Handelsg ... More
Date: 2012
Language: eng
Resource Type: book chapter
Identifier: http://hdl.handle.net/1959.14/160036
Description: 14 page(s)
Date: 2011
Language: eng
Resource Type: book chapter
Identifier: http://hdl.handle.net/1959.14/168803
Description: 5 page(s)
Date: 2010
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/90868
Description: The objective of this paper, using Germany as a case study, is to show that accounting as the language of business is deeply embedded in a country's social, political and economic environment and that ... More
Reviewed: Reviewed
Date: 2010
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/145182
Description: Convergence has been supported by the notion that a single set of high-quality global accounting standards is an important means of enhancing comparability of financial statements. The purpose of this ... More
Reviewed: Reviewed
Date: 2010
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/1160284
Date: 2010
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/1160344