Macquarie University, Sydney Macquarie University ResearchOnline

Showing items 1 - 15 of 25.

Add to Quick Collection   All 25 Results

Sort:
 Add All Items to Quick Collection
Authors: Feng, Zhuoan
Date: 2014
Language: eng
Resource Type: Thesis MRes
Identifier: http://hdl.handle.net/1959.14/1137243
Description: "A thesis submitted in partial fulfilment of the requirements for the degree of Master of Research, Department of Accounting and Corporate Governance, Faculty of Business and Economics, Macquarie Univ ... More
Full Text: Full Text
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: 2011
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/133512
Description: Purpose – The purpose of this paper is to investigate the effectiveness of recommendations made by the Australian Stock Exchange (ASX) relating to audit committees in Australia, and whether they have ... More
Reviewed: Reviewed
Date: 2010
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/101764
Description: Purpose – Australia's early adoption of international financial reporting standards (IFRS) in 2005 was influenced by the argument that the quality of financial reporting would be improved as a result. ... More
Reviewed: Reviewed
Date: 2010
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/117544
Description: Purpose – The purpose of this paper is to examine the extent of human capital (HC) reporting in leading Bangladeshi firms using the HC reporting framework, thereby making a contribution to the body of ... More
Reviewed: Reviewed
Date: 2009
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/119685
Description: Actuaries have long employed logistic type regression models in their analysis of renewal rates for property and casualty insurance products. This paper introduces an application of such methodology t ... More
Reviewed: Reviewed
Date: 2009
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/178984
Description: The transition to IFRS based reporting has resulted in fundamental departures from many of the long accepted norms embedded in indigenous GAAP systems now superseded in IFRS adopting jurisdictions. Th ... More
Reviewed: Reviewed
Authors: Finch, Nigel
Date: 2008
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/79060
Description: The adoption of IFRS based reporting in Australia for all reporting periods commencing 1 January 2005 onwards resulted in substantial variations to prior accepted reporting practices. One area in whic ... More
Full Text: Full Text
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
Date: 2007
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/231345
Description: The 2006 reporting year represents the first year in which substantial quantities of financial statements prepared by Australian listed corporations in accordance with the requirements of A-IFRS have ... More
Reviewed: Reviewed
Date: 2007
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/167256
Description: The adoption of IFRS based reporting in Australia for all reporting periods commencing I January 2005 onwards resulted in substantial variations to prior accepted reporting practices. One area in whic ... More
Reviewed: Reviewed
Date: 2007
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/104945
Description: The adoption of A-IFRS has resulted in the introduction of fundamental changes to the Australian accounting and reporting regime for goodwill. The impairment testing led approach to goodwill reporting ... More
Reviewed: Reviewed
Date: 2007
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/116418
Description: This article examines the political processes surrounding public sector accounting standard setting, in particular, the Australian decision to adopt sector-neutral International Financial Reporting St ... More
Reviewed: Reviewed
Date: 2007
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/70402
Description: A substantial number of economically significant jurisdictions have recently adopted IFRS as their mandated suite of accounting and reporting rules. In some cases, the transition to IFRS based reporti ... More
Reviewed: Reviewed
Date: 2007
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/25922
Description: This article details forthcoming mandatory financial reporting requirements for Small to Medium Enterprises in Australia.