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Date: 2010
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/185791
Description: Purpose – The purpose of this paper is to contemplate the degree to which Singaporean firms comply with the highly technical disclosure requirements required under International Accounting Standards ( ... More
Reviewed: Reviewed
Date: 2010
Language: eng
Resource Type: book chapter
Identifier: http://hdl.handle.net/1959.14/127076
Description: The sharp deterioration in the subprime mortgage market in the United States in 2007 triggered a decline in confidence in global financial markets of unprecedented scale. The sizable losses that resul ... More
Date: 2010
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/166594
Description: Theories of audit quality postulate higher quality audits associated with larger audit firms. The relationship between size and quality is derived from DeAngelo (1981) which is widely cited in the lit ... More
Reviewed: Reviewed
Date: 2010
Language: eng
Resource Type: book chapter
Identifier: http://hdl.handle.net/1959.14/127077
Description: This chapter examines the response of a sample of Asian banks to the recognition of loan loss provision in the face of a gathering economic storm Drawing on empirical data from 2006 through 2008, this ... More
Date: 2009
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/173984
Description: The new treatment for goodwill is a radical departure to the existing practice of reporting in Malaysia, with prepares having to deal with complex techniques for assessing impairment, and added disclo ... More
Reviewed: Reviewed
Date: 2009
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/166582
Description: Vietnam has cautiously introduced a privatization program for State Owned Enterprises (SOEs) since 1992 adopting a different approach when compared with Western countries. This paper focuses on invest ... More
Reviewed: Reviewed
Date: 2009
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/82029
Description: Prior to the adoption of an IFRS based reporting framework in Malaysia, no binding standard governing goodwill had ever been implemented. After several decades in which a laissez faire approach to the ... More
Reviewed: Reviewed
Date: 2009
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/82743
Description: Purpose – The purpose of this paper is to contemplate the degree to which technical expertise in Malaysian Big 4 auditing practice survives periods of material regulatory inflexion sufficiently to und ... More
Reviewed: Reviewed
Date: 2009
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/173991
Description: Audit quality can be defined as relating to the probability that financial statements contain no material omissions or misstatements. Previous research on the subject of audit quality relies on the as ... More
Reviewed: Reviewed
Date: 2009
Language: eng
Resource Type: book chapter
Identifier: http://hdl.handle.net/1959.14/45673
Description: Although there have been substantial developments in financial reporting over recent years, the reporting of risk in statutory reports is still very much evolving. This comes as no surprise, given num ... More
Date: 2009
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/84266
Description: Audit quality can be defined as relating to the probability that financial statements contain no material omissions or misstatements. Previous research on the subject of audit quality relies on the as ... More
Reviewed: Reviewed
Date: 2009
Language: eng
Resource Type: book chapter
Identifier: http://hdl.handle.net/1959.14/47965
Description: This chapter examines the perplexing question of how to efficiently align the investment decisions of managers in a bank with the risk-return goals of the center of the bank. It argues that the contem ... More
Date: 2008
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/167390
Description: The adoption of international accounting standards in Australia for all reporting periods from 1 January 2005 saw changes to a number of reporting practices. These include significant changes in the t ... More
Reviewed: Reviewed
Date: 2008
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/82741
Description: Audit quality can be defined as relates to the level of assurances or probability that financial statements contain no material omissions or misstatements. Previous research on audit quality relies on ... More
Reviewed: Reviewed
Date: 2008
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/79556
Description: This paper examines the use of the fair value approach to impairment testing pursuant to IFRS by a sample of large listed Australian corporations. A mounting body of literature has criticised the theo ... More
Reviewed: Reviewed