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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: 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: 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: 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
Date: 2007
Language: eng
Resource Type: Journal Of Applied Research In Accounting And Finance Collection
Identifier: http://hdl.handle.net/1959.14/99207
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
Full Text: Full Text
Reviewed: Reviewed
Authors: Carlin, Tyrone M
Date: 2007
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/180643
Description: In a career marked by more than one hundred peer reviewed publications-spanning the fields of accounting, law and management it is difficult to zero in on one particular article I deem to be a persona ... More
Reviewed: Reviewed
Authors: Carlin, Tyrone M
Date: 2007
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/86425
Description: The lacuna between Evans & Tate’s financial reality and the prosperous image it promulgated over 2005 is deeply troubling and raises powerful questions about Australia’s continuous disclosure regime.
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/1959.14/81604
Description: The Australian public sector experiences significant turmoil in performance information disclosures as it adopts New Public Financial Management-oriented changes. While these changes aim to promote gr ... More
Reviewed: Reviewed
Date: 2006
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/14055
Description: 10 page(s)
Reviewed: Reviewed
Date: 2006
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/14060
Description: In this paper we provide an overview of empirical data relating to the use, scale and cost of executive options schemes in Australia. Our data is based on a sample of 100 large listed Australian corpo ... More
Reviewed: Reviewed
Date: 2006
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/25497
Description: 13 page(s)
Reviewed: Reviewed
Date: 2006
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/18344
Description: Data recently published by the Reserve Bank of Australia clearly demonstrates that after a period in abeyance, hybrid financial instruments have again become popular tools for capital raising and mana ... More
Full Text: Full Text
Reviewed: Reviewed