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Content
May 1998, Volume 8, Issue 15
- 67-72 Australian Proprietary Companies' Demand for External Auditing
by Peter Baxter & John Pragasam
October 1997, Volume 7, Issue 14
- 2-15 The Downside of Harmonisation Haste: The Equity Accounting Experience
by Malcolm C. Miller & Ken Leo - 16-26 Equity Accounting: Empirical Evidence and Lessons from the Past
by Mark Vallely & Donald Stokes & Peter Liesch - 27-29 The Competitive Imperative of Harmonisation with International Accounting Standards
by Richard Humphry - 30-39 Observing the PSASB: ED 50 and the Recognition of Infrastructure Assets
by Garry Carnegie & Brian West - 40-44 What Directions from Wallis?
by Warren Hogan - 45-53 The Certified Public Accounting Profession in China: Its Development and Impact on Financial Control of Business Operations
by Max Aiken & Xu-Dong Ji & Wei Lu - 54-58 Organisational Change and Responsive Management Accounting Practice
by David Emsley - 59-72 Multi-disciplinary Professional Practice: Recent Developments and Attitudes of Accounting and Legal Practitioners
by Jocelyne Boujos & Glennda Scully
May 1997, Volume 7, Issue 13
- 2-3 Privatising the role of the Auditor-General in Victoria – A Policy Debate
by Linda English - 12-15 Guarding the Independence of the Victorian Auditor-General and the Public Interest
by James Guthrie & Linda English - 16-21 Competition in Public-Sector Auditing
by Allen Craswell - 22-30 The Relevance of Asset Revaluations over an Economic Cycle
by Peter Easton & Peter Eddey - 31-37 Financial Reporting of Cultural, Heritage, Scientific and Community Collections
by Frank Micallef & Graham Peirson - 38-43 The Financial Value of Cultural, Heritage and Scientific Collections: A Public Management Necessity
by Phillip Hone - 44-50 The Financial Reporting of Publicly-owned Collections: Whither Financial (market) Values and Contingent Valuation Estimates?
by G.D. Carnegie & P.W. Wolnizer - 51-61 Users' Perceptions of the Auditing Responsibilities for the Prevention, Detection and Reporting of Fraud, Other Illegal Acts and Error
by Grant Gay & Peter Schelluch & Ian Reid - 62-72 Performance Evaluation of Audit Assistants in Chartered Accounting Firms
by Sujatha Perera & Vic Fatseas & Peter Luckett
September 1996, Volume 6, Issue 12
- 2-2 Corporate Governance in Australia: Directions for the Future
by Linda English - 3-10 Corporate Governance Disclosure in Australia: the State of Play
by Elizabeth Carson - 11-15 Regulation of Corporate Governance: Will it Improve Corporate Performance?
by G.P. Stapledon - 16-18 The Role of the Auditor in Corporate Governance
by R.S. Lynn - 19-23 The Expectation Gap: the Next Step
by Peter Schelluch & Wendy Green - 24-36 Exploring the Seeds of Organisational Decline
by Ralph W. Adler - 37-44 Analysing the Statement of Cashflows
by Divesh Sharma - 45-55 Implementing ABC: An Australian Feasibility Study
by Shane Dikolli & Malcolm Smith - 56-63 The Use and Representational Faithfulness of Graphs in Annual Reports: Australian Evidence
by Paul Mather & Alan Ramsay & Alan Serry - 64-71 An Empirical Investigation Into the Audit Engagement Letter: Use, Content and Effectiveness
by Peter J. Carey & Brian Clarke & Kosmas X. Smyrnios
March 1996, Volume 6, Issue 11
- 2-2 Focus on Current Practice
by Linda English - 3-15 Broad Scope Accountability the Reporting Priority
by Lee D. Parker - 16-22 Floccinaucinihilipilification In Accounting — Does It Matter?
by R.J. Chambers - 23-28 What Is A Public-Sector Asset?
by Roger L. Burritt & Michael McCrae & Chandra Benjamin - 29-36 Whither Financial Accounting Research: A Modern-Day Bo-Peep?
by Bryan Howieson - 37-49 The ‘New’ Deferred Tax: a Comment on AARF Discussion Paper No. 22 ‘Accounting for Income Tax’
by Baljit K. Sidhu - 50-65 Review of the Asset Valuation Guidelines of the Steering Committee on National Performance Monitoring of GTEs
by D.J. Johnstone & M.J.R. Gaffikin - 66-73 Information Deficiencies in the Reporting of Litigation Loss Contingencies
by David Park & Ron Dagwell
November 1995, Volume 5, Issue 10
- 2-2 Focus On Accounting Standards
by Linda English - 3-16 The Credibility Of Australian Financial Reporting: Are The Co-regulation Arrangements Working?
by Malcolm C. Miller - 17-22 The Setting Of Accounting Standards in Australia: An Evolving Structure
by W.J. McGregor - 23-25 The Accounting Standard-Setting Process In Australia: A Preparer's Perspective
by Michael Gillian - 26-34 Addressing Issues Relating To Going-Gongern Audit Qualifications And Corporate Failure
by Wendy Green - 35-39 Audit Risk In Terms Of Probabilities: The AUP 24 Model
by David Johnstone - 40-44 AASB 1028 And Choice Of Discount Rate: Gross Or Net Of Taxation Effects?
by K.A. Houghton & D.M. Knox - 45-55 Voluntary Financial Disclosure By Australian Listed Companies
by Mahmud Hossain & Mike Adams - 56-63 Predicting Half-Yearly Accounting Income Numbers With Statistical Models
by Z.P. Matolcsy & G.P. Pazmandy - 64-70 Reaction To The Mandatory Write-Down Provisions Of AASB 1010: Accounting For The Revaluation Of Non-Current Assets
by Julie Cotter & Tracy Martin & Donald Stokes
June 1995, Volume 5, Issue 9
- 2-2 Focus On Goodwill
by Linda English - 3-16 Goodwill Discontent: The Meshing Of Australian And International Accounting Policy
by Malcolm G. Miller - 17-21 A Note On The Inverse (Reverse) Sum-of-The-Years‘- Digits Method And Other Ways To Amortise Goodwill
by Philip Brown - 22-30 Capital Markets Research And The Goodwill Debate
by Greg Clinch - 31-47 The Financial Value Of Cultural, Heritage And Scientific Collections: An Accounting Fiction
by G.D. Carnegie & P.W. Wolnizer - 48-63 Cross Guarantees And Negative Pledges: A Preliminary Analysis
by Frank L. Clarke & Graeme Dean & Erne Houghton - 64-72 Management Accounting Education In Australian Universities: A Review Of The Current State
by Sujatha Perera & Graeme Harrison
November 1994, Volume 4, Issue 8
- 2-2 Focus On Derivatives
by Linda M. English - 3-12 Accounting For Financial Instruments: An Overview
by Phil Hancock - 13-21 Executive Share Options: An Economic Framework
by Stephen L. Taylor - 22-34 Accounting For Employee Share Options
by Philip Brown & Bryan Howieson - 35-41 Valuing Employee Share Options: Four Australian Case Studies
by Philip Brown & Ian Dunlop - 42-53 Great Expectations: Public Perceptions Of The Auditor's Role
by Gary S. Monroe & David R. Woodliff - 54-64 Accounting Introspection
by Warren Hogan - 65-72 AAS 29 And Public-Sector Reporting: Unresolved Issues
by M. McGrae & M. Aiken
May 1994, Volume 4, Issue 7
- 2-12 The True And Fair View: A Study Of Australian Auditors‘ Application Of the Concept
by Craig Deegan & Pamela Kent & Ching-Ju Lin - 13-27 Predicting Corporate Failure Using Publicly Available Information
by Jason J. Constable & David R. Woodliff - 28-36 Liquidate Or Trade Out? An Expert System To Explain The Decision Process
by Stewart Leech & Tiina-Liisa Sexton - 37-46 Voluntary Compliance With AAS 25: Another Look At the‘Reporting Paradox’
by Paul J. M. Klumpes - 47-59 Implications Of the AWA Decision For External Auditors, Internal Auditors And Management
by Sue Deegan & Denis Pratt & Barry Hicks - 60-71 Application Of The Reporting Entity Concept To Universities
by Phil Hancock & Greg Tower & David Holloway
November 1993, Volume 3, Issue 6
- 2-11 The Effect Of The Longform Audit Report On Users‘ Perceptions Of The Auditor's Role
by Grant Gay & Peter Schellugh - 12-20 The IASC And Japan
by Michael J. Sharpe & Jill L. McKinnon - 21-30 NSW Public-Sector Audit Committees: A Survey Of Practice
by Lynn Barkess & James Guthrie - 31-33 Cost And Management Accounting Practices
by R.C. Skinner - 34-46 The Importance Of Inherent Risk Factors: Auditors‘ Perceptions
by Gary S. Monroe & Juliana K. L. Ng & David R. Woodliff - 47-54 Value-Added Management: A Powerful Tool For Reducing Costs
by Helen Thorne - 55-61 Financial Reporting BY Local Government And The Disproportionate Requirements Of AAS 27
by Haim Falk & John Neilson - 61-64 Comment: In Defence Of AAS 27
by T. R. Rowles
May 1993, Volume 3, Issue 5
- 2-10 SAC 4 And The Challenge To The Mandatory Status Of Concepts Statements
by Malcolm C. Miller & Janice A. Loftus - 11-19 SAC 4: A Source Of Accounting Change
by Bryan Howieson - 19-20 Comment: Out Of Step
by Russell Philp - 21-32 Prospectus Earnings Forecasts: Evidence And Explanations
by Philip Lee & Stephen Taylor & Conrad Yee & Mervyn Yee - 33-42 Liability Of Accountants And Auditors Under The Trade Practices Legislation
by David Godsell - 43-50 Disclosure Of Audit Committees by Public Companies in Australia 1988–1990
by Roger Simnett & Wendy Green & Peter Roebuck - 51-60 The Status Of Women Academic Accountants in Australia
by Nava Subramaniam & Cecilia Lambert
November 1992, Volume 1, Issue 4
- 2-10 Practical Problems In The Reporting Entity Concept
by Ruth Picker - 11-14 Comment: Insights And Arguments
by Ian A. Langfield-Smith - 14-15 Comment: Anachronisms In A New Era
by Colin Parker & Keith Reilly - 15-15 The Author Replies
by Ruth Picker - 16-26 Limiting Auditors‘ Liability: The Potential Consequences
by Gary S. Monroe & NG Juliana & Andrew J. Wellington - 27-33 Asset Valuation: Recoverable Amount And Measurement Error
by John Trowell - 34-41 Compliance and Controversy: The AAS 25 Reporting Paradox
by Don Anderson & Leeanne Sharp - 42-55 The Dividend Puzzle: An Australian Solution?
by Robert E.G. Nigol
May 1992, Volume 1, Issue 3
- 2-9 Asset Recognition And Probabilistic Judgments
by Keith A. Houghton & Justin B. Walawski - 10-20 Collective Investment Schemes: The Role Of The Trustee
by Mark Blair & Ian Ramsay - 21-27 Beyond Redemption: The Reporting Practices Of Unlisted Property Trusts
by Bryan Howieson - 28-33 Audit Pricing In Australia 1980-1989
by Allen Graswell - 34-42 Sensitivity Analysis And Schemes Of Arrangement
by Graeme Dean & David Johnstone & Harry Maniatis - 43-47 Accounting For Conversion Of Convertibles
by Ian Zimmer - 48-52 Hooker Corporation: A Case For Cashflow Reporting?
by Jack Flanagan & Greg Whittred
November 1991, Volume 1, Issue 2
- 2-16 Overhead Cost Allocation In Australian Manufacturing Companies
by Paul J. Blayney & Marc P. Joye & Robert A. Kelly - 46-47 Commentary
by Phillip Hancock - 48-56 A Code For Corporate Practices And Conduct: Reshaping Company Boards?
by Neal Arthur
June 1991, Volume 1, Issue 1
- 2-11 The Information Technology Payoff: Implications For Investment Appraisal
by Peter Weill - 12-19 Australian Audit Reports: 1980-89
by Michael Aitken & Roger Simnett - 20-28 The Stockmarket's Perception Of Accounting Information
by Peter Easton - 29-40 The Alignment Of Management Accounting With Manufacturing Priorities: A Strategic Perspective
by Daniel A. Samson & Kim Langfield-Smith & Patricia McBride