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Date: 2012
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/218180
Description: A consultative process initiated by the Australian Accounting Standards Board (AASB) to create an Australian standard for Small and Medium-sized Entities (SMEs) provided an opportunity for users and p ... More
Reviewed: Reviewed
Date: 2012
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/218227
Description: This study examines how US companies used the Level 3 provisions of fair value accounting to value their financial assets during the 2008 global financial crisis (GFC) when relevant accounting rules r ... More
Reviewed: Reviewed
Date: 2012
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/218233
Description: Although financial reporting for Australian non-publicly accountable entities has been a focus during the development of an Australian-specific ‘reduced disclosure reporting standard’ (RDR), the needs ... More
Reviewed: Reviewed
Date: 2012
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/218236
Description: Audit committees are increasingly viewed as a key element of good corporate governance. In some countries their formation is mandatory, and in others it is voluntary. In the Australian setting, only t ... More
Reviewed: Reviewed
Date: 2012
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/218001
Description: This exploratory study provides insights into the current roles and responsibilities of the Internal Audit Function (IAF) in managing fraud risks within organisations as well as the factors affecting ... More
Reviewed: Reviewed
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