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Date: 2014
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/307715
Description: Green Statements are at the forefront environmental disclosure communications. However the reporting practice is still in its relative infancy and the thematic content of these statements is uncertain ... More
Reviewed: Reviewed
Date: 2013
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/310132
Description: This paper examines the adequacy of both the regulatory regime and reporting practices of water reporting of Australian mine sites in the context of the Macquarie and Lachlan catchments of New South W ... More
Reviewed: Reviewed
Date: 2013
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/269936
Description: Integrated Reporting (IR) is emerging as one of the most influential new contemporary frameworks that organizations can use to disclose their social and environmental impacts. However, despite gaining ... More
Reviewed: Reviewed
Authors: Dumay, John
Date: 2013
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/272127
Description: Purpose: To explore the meaning and context of numbers from an intellectual capital (IC) perspective to help break free from the domination of what I term the “accountingisation” of IC. Approach: This ... More
Reviewed: Reviewed
Date: 2012
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/210685
Description: Using Malaysian data, this paper investigates the association between corporate governance quality and ownership concentration type. The results indicate that corporate governance quality is lower for ... More
Reviewed: Reviewed
Authors: Dumay, John
Date: 2012
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/294355
Description: The purpose of this paper is to provide insights and critique the relationship between IC and different approaches to strategy in developing competitive advantage in the ‘new’ economy. Next I examine ... More
Reviewed: Reviewed
Date: 2012
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/294363
Description: The purpose of this paper is to examine IC research (ICR) methods and critically analyse how they have been utilised. The data set for this analysis is based on examining IC papers published in specia ... More
Reviewed: Reviewed
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/1959.14/195227
Description: The recent decade has witnessed a mass proliferation of information systems enabled, community-based, social networking. Such proliferation has contributed to seismic social and political movements ar ... 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
Date: 2011
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/162130
Description: Purpose: This paper aims to provide insight into the extent to which the Australian Federal political donation and expenditure disclosure regime is able to contribute to accountability. This is an imp ... More
Reviewed: Reviewed
Date: 2011
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/151948
Description: 36 page(s)
Reviewed: Reviewed