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Date: 2015
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/1036443
Description: Purpose – This paper aims to investigate how the roles, characteristics, expectations and evaluation practices of audit committees have adapted to regulatory change and what practices are most conduci ... More
Reviewed: Reviewed
Authors: Lau, James
Date: 2015
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/1046199
Description: This monograph reviews 76 published empirical studies in relation to listed family corporations. Existing empirical evidence shows that a substantial proportion of listed corporations around the world ... More
Reviewed: Reviewed
Date: 2014
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/321240
Description: The paper reports recent initiatives and development of sustainability reporting from the banking sectors of a developing country (specifically from Bangladesh). It also identifies potential factors t ... More
Reviewed: Reviewed
Date: 2014
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/286598
Description: Conceptualisation of corporate governance in mainstream accounting research seems to be based on the assumption of pure economic type governance which is characterised by control systems and political ... More
Reviewed: Reviewed
Authors: Soh, Dominic
Date: 2012
Language: eng
Resource Type: conference paper abstract
Identifier: http://hdl.handle.net/1959.14/204221
Description: This exploratory study investigates the nature and determinants of the internal audit function’s (IAF’s) involvement in environmental, social and governance (EGS) assurance and consulting activities.
Authors: He, Liyu (Colly)
Date: 2012
Language: eng
Resource Type: conference paper abstract
Identifier: http://hdl.handle.net/1959.14/204083
Description: The study examines whether managers use the discretion and flexibility available under fair value accounting provided in AASB 141 – Agriculture, to report higher profits. Is executive pay sensitive to ... More
Date: 2011
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/143033
Description: Purpose: The purpose of this study is to examine the accountability structures and the management relationships of internal audit. In particular, related issues such as the predominant internal audit ... More
Reviewed: Reviewed
Authors: Lim, Roslinda
Date: 2011
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/151267
Description: This article investigates the association between the board of directors, the audit committee and the external auditor (as well as an aggregate governance index) and the extent of conservatism evident ... More
Reviewed: Reviewed
Authors: Soh, Dominic
Date: 2011
Language: eng
Resource Type: conference paper abstract
Identifier: http://hdl.handle.net/1959.14/199106
Description: Purpose: This exploratory study investigates the nature and determinants of the internal audit function’s (IAF's) involvement in environmental, social and governance (ESG) assurance and consulting act ... More
Authors: He, Colly
Date: 2011
Language: eng
Resource Type: conference paper abstract
Identifier: http://hdl.handle.net/1959.14/193693
Description: Purpose: The study examines whether managers use the discretion and flexibility available under FVA provided in AASB 141 to report higher profits. Is executive pay sensitive to FVA gains? What is the ... More
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