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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: 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: 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: 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: 2007
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/104952
Description: The ASX listing rules and various provisions of the Corporations Act require that listed corporations keep capital markets informed (subject to carve out exceptions) of any information that a reasonab ... 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: conference paper
Identifier: http://hdl.handle.net/1959.14/231296
Description: Merger and acquisition transactions are often explained and justified by reference to their potential capacity to generate value ~ for example through the achievement of operational synergies, critica ... More
Reviewed: Reviewed
Date: 2007
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/231338
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
Reviewed: Reviewed
Date: 2007
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/176086
Description: By convention, the quality of an audit is understood to relate to the joint probability that its conduct results in the detection and reporting of material financial statement errors. Early research i ... More
Reviewed: Reviewed
Date: 2006
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/103604
Description: A substantial literature devoted to the use and impact of executive options schemes now exists. This literature has provided important insights into matters such as the frequency with which business e ... More
Full Text: Full Text
Reviewed: Reviewed
Date: 2006
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/103558
Description: Executive options represent a phenomenon of particular economic significance. Just as their use has ballooned over the past decade, so too has the literature concerning their nature, cost and impact. ... More
Reviewed: Reviewed
Date: 2006
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/103611
Description: 17 page(s)
Reviewed: Reviewed
Date: 2006
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/103551
Description: The past few years have seen high levels of growth in the use of hybrid financial securities by Australian corporations. The conventional explanation for this phenomenon has been that hybrid securitie ... More
Reviewed: Reviewed
Date: 2006
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/104330
Description: 6 page(s)
Reviewed: Reviewed