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Date: 2007
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/84974
Description: This study examines auditor and audit environmental attributes perceived to be important when appointing an auditor within the context of compulsory audit tendering (CAT) in Australian local governmen ... More
Reviewed: Reviewed
Date: 2007
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/104952
Description: The ASX listing rules and various provisions of the Corporations Act require that listed corporations keep capital markets informed (subject to carve out exceptions) of any information that a reasonab ... More
Reviewed: Reviewed
Date: 2007
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/88970
Description: The current Australian corporate reporting and governance environment provides a setting in which effective monitoring of management should occur. It is widely viewed that such monitoring is necessary ... More
Reviewed: Reviewed
Date: 2007
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/69980
Description: The International Accounting Standards Board (IASB) has extended its convergence project to meet the needs of small and medium-sized enterprises (SMEs). It is developing a separate set of financial re ... More
Reviewed: Reviewed
Date: 2007
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/85528
Description: This paper uses data from the Australian local government context to investigate the factors that are associated with the choice of a quality auditor when audit tendering is compulsory. Three auditor ... More
Reviewed: Reviewed
Date: 2007
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/104945
Description: The adoption of A-IFRS has resulted in the introduction of fundamental changes to the Australian accounting and reporting regime for goodwill. The impairment testing led approach to goodwill reporting ... More
Reviewed: Reviewed
Date: 2007
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/141633
Description: Australian small business (SB) represents 96% of all private sector business, employs almost 3.3 million people and enjoys an average growth rate of 3.5 percent. The Service Sector (SS) has enjoyed a ... More
Reviewed: Reviewed
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