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Date: 2016
Subject Keyword: China | Gender | Auditing | Uncertainty expressions
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/1068944
Description: Purpose - The purpose of this paper is to conduct an empirical examination of auditors' interpretation of selected key uncertainty expressions, namely virtually certain, probable and unlikely, include ... More
Reviewed: Reviewed
Date: 2016
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/1059110
Description: This short letter argues that insights from behavioral accounting are highly relevant for studies examining human aspects in finance. This is important because research focusing on the users of financ ... More
Reviewed: Reviewed
Date: 2015
Language: eng
Resource Type: book
Identifier: http://hdl.handle.net/1959.14/336085
Description: Accounting 9th edition continues the strong reputation established by this leading Australian text as the most comprehensive book for students studying introductory accounting in undergraduate or post ... More
Date: 2015
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/345491
Description: Purpose – The purpose of this study is to provide a rigorous and holistic analysis of the main features of the Japanese accounting environment. It also raises issues related to the adoption of Interna ... More
Reviewed: Reviewed
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: 2015
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/358625
Description: This study examines the effects of personal values on ethical judgments of auditors in Kenya in relation to an auditor-client conflict scenario. It utilizes Schwartz’s (1992) personal value theory and ... More
Reviewed: Reviewed
Date: 2014
Language: eng
Resource Type: book
Identifier: http://hdl.handle.net/1959.14/309175
Description: 184 page(s)
Date: 2014
Language: eng
Resource Type: book
Identifier: http://hdl.handle.net/1959.14/336071
Description: Financial Accounting, 9th Edition continues the strong reputation established by this leading Australian text as the most comprehensive book for students studying introductory accounting in undergradu ... More
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: book
Identifier: http://hdl.handle.net/1959.14/222152
Description: 109 page(s)
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