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Date: 2010
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/133065
Description: Recent research has documented investment in research and development as a key driver of the market value of currently unprofitable firms (hereafter loss firms) in a knowledge-based economy. We broade ... More
Reviewed: Reviewed
Date: 2008
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/102196
Description: 17 page(s)
Reviewed: Reviewed
Date: 2008
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/102549
Description: The risk of credit exposures to entities whose equity is not exchange traded cannot be estimated directly using Black-Scholes-Merton (BSM) default probabilities requiring the market value of equity. W ... More
Reviewed: Reviewed
Date: 2008
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/77023
Description: Previous research asserts that companies that choose accounting methods more familiar to investors reduce information asymmetry and increase credibility of their financial statements to those investor ... More
Reviewed: Reviewed
Date: 2008
Subject Keyword: auditors | financial reporting
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/43539
Description: Purpose – This paper aims to examine the effect of audit partner tenure (PARTEN) on client managers' accounting discretion. Design/methodology/approach – The authors contend that, when a new audit par ... More
Reviewed: Reviewed
Authors: Wu, Hai | Fargher, Neil
Date: 2007
Subject Keyword: accruals | losses | persistence
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/41539
Description: Recent research examines the implications of components of accruals for future profitability. Because the persistence of earnings varies with the level of company profitability, we expect differences ... More
Reviewed: Reviewed
Date: 2007
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/101140
Description: This study examines audit partner rotation practices prior and subsequent to the implementation of Professional Statement F1 on 31 December 2003. This study is motivated by concerns that the cost of i ... More
Date: 2007
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/84555
Description: This research note examines the impact of client size on the estimation of audit fee premiums in the Australian market for audit services. Previous research suggests that higher audit fees are expecte ... More
Reviewed: Reviewed
Authors: Wu, Hai | Fargher, Neil
Date: 2007
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/101143
Description: Recent research examines the implications of components of accruals for future profitability. Richardson, Sloan, Soliman and Tuna (2006) decompose accruals into components in order to explain the lowe ... More
Date: 2007
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/83137
Description: In planning an audit, auditors are required to develop a sufficient understanding of their clients' internal control systems This study examines which task structure (i.e transaction flow or control o ... More
Reviewed: Reviewed
Date: 2006
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/85975
Description: 12 page(s)
Reviewed: Reviewed
Date: 2006
Subject Keyword: 150103 Financial Accounting
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/46253
Description: The adoption of International Accounting Standards is predicated upon the assumption that this will lower the cost of analysis for international investors by standardizing accounting policies. It is p ... More
Date: 2006
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/46238
Description: With the high-profile corporate collapses in the period 2000 to 2002, the demise of Arthur Andersen, and the intense legislative and media scrutiny that followed, we expect auditors were more likely t ... More
Date: 2006
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/85970
Description: 32 page(s)
Reviewed: Reviewed
Authors: Fargher, Neil | Wu, Hai
Date: 2006
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/100072
Description: 38 page(s)
Reviewed: Reviewed