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Date: 2010
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/149785
Description: This study critically examines the role of accounting in corporate governance in a public sector bank in a developing country. Based on a case study, the paper reveals that the actual role of accounti ... More
Reviewed: Reviewed
Date: 2010
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/216912
Description: 31 page(s)
Reviewed: Reviewed
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/1959.14/158892
Description: Accounting and corporate governance failures have figured prominently in discussions of the possible causes of bankruptcy of financial institutions in recent times. These discussions suggest that acco ... 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: journal article
Identifier: http://hdl.handle.net/1959.14/117605
Description: The purpose of this study is to show the importance of the business contexts of individual countries to understand corporate accounting practices in international settings. Using data from five countr ... More
Reviewed: Reviewed
Date: 2010
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/117611
Description: 5 page(s)
Reviewed: Reviewed
Date: 2009
Language: eng
Resource Type: book
Identifier: http://hdl.handle.net/1959.14/1231131
Description: Ch. 1. Introduction to international accounting -- Ch. 2. Worldwide accounting diversity -- Ch. 3. International convergence of financial reporting -- Ch. 4. International financial reporting standard ... More
Date: 2009
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/153217
Description: Accounting practices in Germany are in a state of flux. A Bill to Modernise Accounting Law (Bilanzrechtsmodernisierungsgesetz - BiIMoG) suggests some changes to the traditional German Commercial Code ... More
Reviewed: Reviewed
Date: 2009
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/326013
Description: 17 page(s)
Reviewed: Reviewed
Date: 2009
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/146873
Description: Accounting is considered as an integral part of corporate governance practices. However, limited attention has been paid in the literature to examine this issue systematically. Drawing on agency theor ... More
Reviewed: Reviewed
Date: 2009
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/141647
Description: The growing body of literature on Public-Private Partnerships (PPPs) indicates that a considerable number of PPPs have failed to achieve their value for money objective. The limited use of control sys ... More
Reviewed: Reviewed
Date: 2008
Subject Keyword: 150103 Financial Accounting
Language: eng
Resource Type: conference paper abstract
Identifier: http://hdl.handle.net/1959.14/102344
Description: The purpose of this study is to investigate how abnormal accruals, vis-à-vis, the quality of accounting, is related to the idiosyncrasies of specific country settings. We focus our study on pre- and p ... More
Date: 2008
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/322035
Description: Convergence of accounting standards in the context of the European Union is defined by the European Parliament as the application of a single set of high quality international accounting standards for ... More
Reviewed: Reviewed
Date: 2008
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/322049
Description: The deficiencies of university accounting programs have been identified by researchers for a long time. More recently, International Accounting Education Standards Board (IAESB) states in its Strategi ... More
Reviewed: Reviewed