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Date: 2015
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/1050215
Description: To improve global financial reporting practices, the world's two major accounting standard-setting bodies-the International Accounting Standards Board (IASB) and the U.S. Financial Accounting Standard ... More
Reviewed: Reviewed
Date: 2015
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/1052212
Description: Research on how accountants could increase their confidence in interpreting and applying International Financial Reporting Standards (IFRS) is lacking. This study examines whether the accuracy of judg ... More
Reviewed: Reviewed
Date: 2015
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/1036411
Description: The discipline of accounting and auditing has increasingly recognized judgment and decision making (JDM) as highly important attributes in the profession because individuals such as managers, auditors ... More
Reviewed: Reviewed
Date: 2014
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/290828
Description: This pioneering study examines the impact of the provision of additional guidance on International Financial Reporting Standards (IFRS) as a "decision aid" on the accuracy of judgments of the accounta ... More
Reviewed: Reviewed
Date: 2014
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/303227
Description: 2 page(s)
Date: 2012
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/155829
Description: Fair value accounting (FVA) is threatening the convergence of accounting practices around the world. It has been regarded as one of the contributing factors of the recent financial crisis. Given that ... More
Reviewed: Reviewed
Date: 2009
Language: eng
Resource Type: conference paper abstract
Identifier: http://hdl.handle.net/1959.14/1243891
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