Macquarie University, Sydney Macquarie University ResearchOnline

Showing items 1 - 12 of 12.

Add to Quick Collection   All 12 Results

  • First
  • Previous
  • 1
  • Next
  • Last
Sort:
 Add All Items to Quick Collection
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: 2015
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/360173
Description: The ‘critical bite’ in this paper lies in providing evidence to challenge the continued and uncritical application of translation and back-translation methodology by the global standard setters and re ... 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
Authors: Mala, Rajni
Date: 2011
Language: eng
Resource Type: conference paper abstract
Identifier: http://hdl.handle.net/1959.14/194450
Description: Purpose: To examine the impact of additional guidance provided on International Financial Reporting Standards (IFRS) (in addition to what is contained in the relevant IFRS) as a decision aid on the ac ... More
Authors: Mala, Rajni
Date: 2010
Language: eng
Resource Type: conference paper abstract
Identifier: http://hdl.handle.net/1959.14/139092
Description: Purpose: To investigate how experience and accountability affect the information selection abilities of the professional accountants while applying the International Financial Reporting Standards (IFR ... More
Date: 2009
Language: eng
Resource Type: conference paper abstract
Identifier: http://hdl.handle.net/1959.14/1243891
Authors: Mala, Rajni
Date: 2009
Language: eng
Resource Type: conference paper abstract
Identifier: http://hdl.handle.net/1959.14/176493
Description: 2 page(s)
Date: 2009
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/208902
Description: Listing on a stock exchange is one of the most significant events in a company's life cycle. Using a case study approach we examine why companies in Fiji list on a stock exchange. The various factors ... More
Reviewed: Reviewed
  • First
  • Previous
  • 1
  • Next
  • Last