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Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/230704
Description: It is well known that where an auditor's relative bargaining power is high, this may help its independence and prevent a Type II error (no qualification but corporate failure). It is less well known t ... More
Reviewed: Reviewed
Date: 2013
Language: eng
Resource Type: book
Identifier: http://hdl.handle.net/1959.14/217634
Description: An in-depth overview of Australias economy, this book looks at the data behind the reports and brings a unique view of one the worlds most stable and wealthiest economies. The authors outline Australi ... More
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: journal article
Identifier: http://hdl.handle.net/1959.14/270069
Description: Purpose – The purpose of this paper is to examine the construction of articles published in three highly ranked interdisciplinary accounting journals. Design/methodology/approach – The analysis is bas ... More
Reviewed: Reviewed
Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/223562
Description: Classification techniques based on one or few dimensions are widely used in research studies and textbooks to explain and predict the development of accounting systems internationally. However, their ... More
Reviewed: Reviewed
Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/229298
Description: 2 page(s)
Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/214456
Description: In this paper, we analyse the factors that have shaped the approach taken by the Australian Accounting Standards Board (AASB) in addressing the issue of differential reporting in Australia. In contras ... More
Reviewed: Reviewed
Authors: Quilter, Michael
Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/231452
Description: Managing insolvency, as opposed to merely punishing it, requires laws that focus on outcome. Bankruptcy law deals with the effects of insolvency and structures the possible alternatives to deliver a s ... More
Reviewed: Reviewed
Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/269782
Description: The existing literature suggests that under certain environmental conditions control systems such as budgets can be effective only if they are used interactively. However, empirical evidence to suppor ... More
Reviewed: Reviewed
Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/262158
Description: An accounting standard for goodwill, AASB 136 Impairment of Assets was implemented in Australia in 2005. However, several issues of compliance with the Standard were noted in the initial adoption peri ... More
Reviewed: Reviewed
Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/272708
Description: This study empirically examines the investment value of security analyst recommendations on constituent stocks of the S&P/ASX 50 index. We find that stocks with favourable (unfavourable) recommendatio ... More
Reviewed: Reviewed
Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/268187
Description: To gain a competitive advantage in the global market, many Chinese manufacturing firms have invested heavily in implementing Enterprise Resource Planning (ERP) systems. Evidence shows, however, that E ... More
Reviewed: Reviewed
Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/270126
Description: This paper provides an assessment framework for shared collaboration among accounting educators. Key developments in higher education more broadly and challenges specific to accounting education are s ... More
Reviewed: Reviewed
Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/269794
Description: Over the past decade, corporate governance codes have been strengthened in many countries in response to large and high-profile corporate collapses. This paper examines directors' views on the relativ ... More
Reviewed: Reviewed
Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/230097
Description: This study examines whether Australian financial reporting became more conservative over the period of 1993-2009. Unlike the United States and European evidence in Givoly and Hayn (2000) and Grambovas ... More
Reviewed: Reviewed