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Content
March 2012, Volume 22, Issue 1
- 40-50 Accounting Policies in the Extractive Industry: A Global and a Turkish Perspective
by Aydin Karapinar & Figen Zaif & Salih Torun - 51-53 Commentary: The US and IFRS: Which Way Ahead?
by Brian Singleton-Green - 54-67 The ‘Cost’ of Climate Change: How Carbon Emissions Allowances are Accounted for Amongst European Union Companies
by Peter Warwick & Chew Ng - 68-85 Career Progression of Female Accountants in the State Public Sector
by Lisa Cullen & Theo Christopher - 86-102 The Impact of IFRS Adoption on Public Sector Financial Statements
by Kathryn Trewavas & Nives Botica Redmayne & Fawzi Laswad - 103-113 The Existence and Composition of Audit Committees in the New Zealand Public Sector
by Elizabeth A. Rainsbury & Sue Malthus & Patsie Anne Capper
December 2011, Volume 21, Issue 4
- 315-316 Corporate Governance, Standards and Enforcement
by Stephen L. Taylor - 317-326 Shareholder Requirements for Compulsory Environmental Information in Annual Reports and on Websites
by Charl de Villiers & Chris van Staden - 327-339 Profit or Prophet? A Case Study of the Reporting of Non-GAAP Earnings by Australian Banks
by Julie Sek & Stephen Taylor - 340-351 The One.Tel Collapse: Lessons for Corporate Governance
by Reza Monem - 352-364 The Impact of Quasi-Regulatory Reforms on Boards and Their Committees During the Period 2001–2007
by Zoltan Matolcsy & Jonathan Tyler & Peter Wells - 365-382 Two Decades of Research on Comparative Management Accounting – Achievements and Future Directions
by Christoph Endenich & Michael Brandau & Andreas Hoffjan - 383-396 The Seven Deadly Sins of Performance Auditing: Implications for Monitoring Public Audit Institutions
by Stuart Kells - 397-405 Commentary: Where You Sit Is What You See: The Seven Deadly Sins of Performance Auditing. Implications for Monitoring Public Audit Institutions
by Pat Barrett - 406-417 Your Governance or Mine?
by Andrew Ferguson & Matthew Grosse & Stephen Kean & Tom Scott
September 2011, Volume 21, Issue 3
- 203-203 Financial Reporting and Audit Quality
by Gary S. Monroe - 205-221 Earnings Management in Australian Corporations
by Mark Wilson - 222-234 Measures of the Timeliness of Earnings
by Philip Brown & Glen W. Dobbie & Andrew B. Jackson - 235-252 The Communicative Value of the Auditor's Report
by Paul J. Coram & Theodore J. Mock & Jerry L. Turner & Glen L. Gray - 253-265 The Relative Importance of Audit Quality Attributes
by Alan Kilgore & Renee Radich & Graeme Harrison - 266-281 Captured Legislators and Their Twenty Billion Dollar Annual Superannuation Cost Legacy
by Sue Taylor - 282-291 The Dempster-Shafer Theory: An Introduction and Fraud Risk Assessment Illustration
by Rajendra P. Srivastava & Theodore J. Mock & Lei Gao - 292-301 Integrated Reporting: An Opportunity for Australia's Not-for-Profit Sector
by Sarah Adams & Roger Simnett - 302-314 Determinants of Financial Ratio Disclosure Patterns of Australian Listed Extractive Companies
by Grantley Taylor & Greg Tower
June 2011, Volume 21, Issue 2
- 111-123 A Comparison of the Local Authority Adoption of Risk Management in England and Australia
by Paul M. Collier & Margaret Woods - 124-130 Direct or Indirect Cash Flow Statements?
by Michael Bradbury - 131-153 Accounting for Contaminated Sites: How Transparent are Australian Companies?
by Sophia Ji & Craig Deegan - 154-166 International Firm Lobbying and ED 8 Operating Segments
by Dean Katselas & Jacqueline Birt & Xin Hao Kang - 167-182 Accountants’ Whistle-Blowing Intentions: The Impact of Retaliation, Age, and Gender
by Gregory A. Liyanarachchi & Ralph Adler - 183-192 The Differential Impact of the Force of Law Australian Auditing Standards
by Angela Hecimovic & Nonna Martinov-Bennie - 193-201 Price Setting Practices in Australian Local Government
by Garry D. Carnegie & Jacqueline Tuck & Brian West
March 2011, Volume 21, Issue 1
- 1-2 To What Extent has Financial Accounting Contributed to the Global Financial Crisis?
by Matthew Pinnuck - 3-13 GFC or KFC?: How Standard Setters Were Battered and Fried
by Bryan Howieson - 14-21 Asset Write-downs: Evidence from 2001–2008
by Nasser A. Spear & Alexandra M. Taylor - 22-31 Audit Reports in Australia during the Global Financial Crisis
by Yang Xu & Alicia Liwei Jiang & Neil Fargher & Elizabeth Carson - 32-43 The Performance of Equity Analysts During the Global Financial Crisis
by Baljit Sidhu & Hwee Cheng Tan - 44-53 Predicting the Failure of Developmental Gold Mining Projects
by Andrew Ferguson & Greg Clinch & Stephen Kean - 54-63 The Association Between Earnings and Returns and Macroeconomic Performance: Evidence from Australia, the US and China
by Greg Clinch & Zi Wei - 64-79 Management Controls in Public–Private Partnerships: An Analytical Framework
by Ranjith Appuhami & Sujatha Perera & Hector Perera - 80-98 Carbon Management Accounting: Explaining Practice in Leading German Companies
by Roger L. Burritt & Stefan Schaltegger & Dimitar Zvezdov - 99-106 Commentary: Performance Audit of PPPs – Getting the Basics Right
by Pat Barrett - 107-110 Commentary: On the Desirability of Common Financial Reporting Standards for Business and Government
by William W. Holder
December 2010, Volume 20, Issue 4
- 317-333 Corporate Climate Change-Related Governance Practices and Related Disclosures: Evidence from Australia
by Shamima Haque & Craig Deegan - 334-342 Valuing Volunteers: Expanding the Relevance and Reliability Debate
by Carolyn Cordery & Gwynn Narraway - 343-357 Impact of IFRS in New Zealand on Accounts and Earnings Quality
by Md Humayun Kabir & Fawzi Laswad & Md Ainul Islam - 358-371 Benefits Expected by Accounting Firm Partners Selling their Firms to Publicly Listed Companies
by Mark Pickering - 372-386 Corporate Governance and Company Performance in Australia
by Jacqueline Christensen & Pamela Kent & Jenny Stewart - 387-399 Socially Responsible Investment: Labour Standards and Environmental, Social and Ethical Disclosures within the SRI Industry
by Ewa Banasik & Meropy Barut & Louise Kloot - 400-402 Commentary: Some Further Evidence on Discount Rate Selection in the Context of Goodwill Impairment Testing
by Tyrone M. Carlin & Nigel Finch - 403-406 Commentary: IFRS and the Domestic Standard Setter – The Challenge of the Public Sector
by Allan Barton - 407-408 Commentary: IFRS – The SEC's Roadmap and the Contribution of the Academic Community
by Brian Singleton-Green - 409-410 Commentary: Is the Reporting Model Broken?
by Brian Singleton-Green
September 2010, Volume 20, Issue 3
- 195-198 Forum: Investment in Human Capital: Management and Accounting Issues
by Anne Wyatt - 199-220 Accounting for Investments in Human Capital: A Review
by Anne Wyatt & Hermann Frick - 221-240 Generational Characteristics and Their Impact on Preference for Management Control Systems
by Emma Petroulas & David Brown & Heidi Sundin - 241-255 Structure and Level of Remuneration Across the Top Executive Team
by Michaela Rankin - 256-264 The Use of Performance-based Remuneration: High versus Low-growth Firms
by Julie Walker - 265-273 Is the Current Accounting Treatment of Education and Training Costs Appropriate?
by James R. Frederickson & Elizabeth Webster & Ian O. Williamson - 274-285 Analysts’ Perceptions of Intellectual Capital Information
by Shigeki Sakakibara & Bo Hansson & Tadanori Yosano & Hideo Kozumi - 286-295 Don't Judge a Superannuation Default Investment Option by Its Name
by Gerry Gallery & Natalie Gallery & Lyn McDougall - 296-307 The Effectiveness of Internal Auditing: An Empirical Examination of its Determinants in Israeli Organisations
by Aaron Cohen & Gabriel Sayag - 308-312 Commentary: IFRS and the Domestic Standard Setter – Is the Mourning Period Over?
by Kevin M. Stevenson - 313-316 Commentary: Discount Rates in Disarray – Evidence on Flawed Goodwill Impairment Testing
by Michael E. Bradbury
June 2010, Volume 20, Issue 2
- 83-95 Anomalies in the Oversight of Australian Auditors
by Graeme L. Wines & Keith A. Houghton - 96-109 Examining Management Accounting Change as Rules and Routines: The Effect of Rule Precision
by Rodney Coyte & David Emsley & David Boyd - 110-120 A Conceptual Analysis of Price Setting in Australian Local Government
by Garry D. Carnegie & Brian West - 121-133 Corporate Groups in Australia: State of Play
by Sandra Van Der Laan & Graeme Dean - 134-143 Prediction of Operating Cash Flows: Further Evidence from Australia
by Ahsan Habib - 144-153 Decision Usefulness of Cash and Accrual Information: Public Sector Managers’ Perceptions
by Yeny Andriani & Ralph Kober & Juliana Ng - 154-164 Voluntary Disclosures as a Mechanism for Defining Entity Status in Australian Not-for-Profit Organisations
by Lorne Cummings & Maria Dyball & Jessica (Jin Hua) Chen - 165-177 Data Envelopment Analysis: A Practical Tool to Measure Performance
by Paul Rouse & Julie Harrison & Li Chen - 178-184 Commentary: Has Australia (or Any Other Jurisdiction) ‘Adopted’ IFRS?
by Stephen A. Zeff & Christopher W. Nobes - 185-194 Commentary: Business Black Swans and the Use and Abuse of a Notion
by Graeme Dean & Frank Clarke
March 2010, Volume 20, Issue 1
- 1-2 Research Assessment by Government: Stakeholder Effects
by Ralph Adler - 3-13 Research Assessment in the UK: An Overview of 1992–2008
by David Otley - 14-23 The UK Research Assessment Exercise: Performance Measurement and Resource Allocation
by Jane Broadbent - 24-37 The ERA: A Brave New World of Accountability for Australian University Accounting Schools
by Paul De Lange & Brendan O’Connell & M.R. Mathews & Alan Sangster - 38-54 Producing Spaces for Academic Discourse: The Impact of Research Assessment Exercises and Journal Quality Rankings
by Deryl Northcott & Simon Linacre - 55-63 Characteristics of High- and Low-performing University Departments as Assessed by the New Zealand Performance Based Research Funding (PBRF) Exercise
by Fiona Edgar & Alan Geare - 64-75 Performance Audit of the Operational Stage of Long-Term Partnerships for the Private Sector Provision of Public Services
by Linda M. English & James Guthrie & Jane Broadbent & Richard Laughlin - 76-82 Executive Remuneration in Australia
by Allan Fels
December 2009, Volume 19, Issue 4
- 275-277 Short-Termism: Challenges and Resolutions
by Gerry Gallery & Natalie Gallery - 278-294 Overcoming Short-Termism: Mental Time Travel, Delayed Gratification and How Not to Discount the Future
by Kym Irving - 295-302 The Puzzle of Financial Reporting and Corporate Short-Termism: A Universal Ownership Perspective
by Michael E. Drew - 303-313 The Paradox of Transparency, Short-Termism and the Institutionalisation of Australian Capital Markets
by Gavin Nicholson & Zoie Cook - 314-318 The Role of Short-Termism in Financial Market Crises
by John Nesbitt - 319-325 Capital Markets Regulation: How Can Accounting Research Contribute?
by Stephen Taylor - 326-336 Discount Rates in Disarray: Evidence on Flawed Goodwill Impairment Testing
by Tyrone M. Carlin & Nigel Finch - 337-339 Discount Rates in Disarray: Evidence on Flawed Goodwill Impairment Testing
by Gerry Gallery - 340-341 Discount Rates in Disarray: Evidence on Flawed Goodwill Impairment Testing
by Wayne Lonergan - 342-351 The Employment Landscape for Accounting Graduates and Work Experience Relevance
by Mandy Cheng & Helen Kang & Peter Roebuck & Roger Simnett
September 2009, Volume 19, Issue 3
- 155-160 The Global Financial Architecture: Twenty-First Century Solutions
by Jane Diplock AO - 161-177 The Role of the Independent Director: Evidence from a Survey of Independent Directors in Australia
by Albie Brooks & Judy Oliver & Angelo Veljanovski - 178-194 Assurance of Sustainability Reports: Impact on Report Users' Confidence and Perceptions of Information Credibility
by Kristy Hodge & Nava Subramaniam & Jenny Stewart - 195-206 Transfer Price Negotiation in the Presence of Unequal Bargaining Power: The Effect of a Peer Evaluation Scheme on Inter-divisional Profit Distribution
by Mandy M. Cheng & Cathy Hsieh - 207-216 From Public To Private: Evidence From a Transitional Economy Setting
by Tyrone M. Carlin & Cuong Duc Pham - 217-230 An Analysis of ASX Price Queries
by Alastair Marsden & Russell Poskitt - 231-248 Professional–Organisational Commitment: A Study of Canadian Professional Accountants
by Yves Gendron & Roy Suddaby & Sandy Q. Qu - 249-260 The Roles of Some Key Stakeholders in the Future of Accounting Education in Australia
by Phil Hancock & Bryan Howieson & Marie Kavanagh & Jenny Kent & Irene Tempone & Naomi Segal & Mark Freeman - 261-273 University Accounting Programs and Professional Accountancy Training: Can UK Pragmatism Inform the Australian Debate?
by Ruth King & Ian Davidson
June 2009, Volume 19, Issue 2
- 65-66 Management Control and Inter-Organisational Relationships
by Kim Langfield-Smith - 67-79 Inter-Organisational Alliances and the Importance of Accounting for Value in Kind Transactions: Exploring the Role of Formal Management Accounting Controls
by Brian A. Burfitt & Jane Baxter & Wai Fong Chua - 80-92 Contractual and Accounting Controls in Outsourcing Agreements: Evidence from the Australian Home Loan Industry
by Jim Rooney & Suresh Cuganesan - 93-102 Management Control Systems in a Non-Enterprise Network: The Greenhouse Gas Protocol Initiative
by Heidi Sundin & David Brown & James Wakefield & Janet Ranganathan - 103-116 Controlling International Joint Ventures: An Investigation of Australian Parent Partners
by Francesco Giacobbe & Peter Booth - 117-127 Accounting for SGARAs: Towards Comparability and Consistency
by Belinda Williams & Trevor Wilmshurst - 128-143 Mandatory Adoption of IASB Standards: Value Relevance and Country-Specific Factors
by Ana Isabel Morais & José Dias Curto - 144-152 Value for Money? Neo-Liberalism in New South Wales Prisons
by Jane Andrew & Damien Cahill - 153-153 Comment: Australia's Adoption of IFRSs–A Clarification from the AASB
by Angus Thomson
March 2009, Volume 19, Issue 1
- 1-10 The Force of Law: Australian Auditing Standards and Their Impact on the Auditing Profession
by Angela Hecimovic & Nonna Martinov-Bennie & Peter Roebuck - 11-23 Interpreting the Public Interest: A Survey of Professional Accountants
by Laura Davenport & Steven Dellaportas - 24-32 From Member of the Company to Registered Auditor: The Role of the External Auditor in Corporate Governance
by C. Richard Baker - 33-41 A Profile of the Non-Executive Directors of Australia's Largest Companies
by Corinne Cortese - 42-53 Implications of Applying a Private Sector Based Reporting Model to Not-for-Profit Entities: The Treatment of Charitable Distributions by Charities in New Zealand
by Chris Van Staden & James Heslop - 54-63 The South Pacific Stock Exchange: Is it a Market or Status Symbol?
by Rajni Mala & Michael White
December 2008, Volume 18, Issue 4
- 275-282 IFRS Developments in the USA and EU, and Some Implications for Australia
by Stephen A. Zeff - 283-286 ‘57 Varieties of Serious Defect in IFRS?’
by Christopher Nobes - 287-293 Fifty-seven Curious Defects in Haswell and Langfield-Smith (2008): A Comment
by Michael E. Bradbury - 294-296 Serious IFRS Defects a Trifling Matter? Reply to Two Commentaries on ‘57 Serious Defects in “Australian” IFRS’
by S. Haswell & I. Langfield-Smith - 297-309 What Drives TBL Reporting: Good Governance or Threat to Legitimacy?
by Pamela Kent & Reza Monem - 310-323 Audit Committee Regulation in Australia: How Far Have We Come?
by Lois Munro & Sherrena Buckby - 324-333 Issues Facing Small Accounting Practices in Regional North Queensland: An Exploratory Study
by S. Ciccotosto & R. Nandan & D.B. Smorfitt - 334-342 Studies to Evaluate COBIT's Contribution to Organisations: Opportunities from the Literature, 2003–06
by Gail Ridley & Judy Young & Peter Carroll
September 2008, Volume 18, Issue 3
- 173-174 Adoption of International Accounting Standards
by Greg Clinch & Ann Tarca - 175-184 The Political and Unstable Nature of the IASB's ‘Stable Platform’: Post-Convergence Australian Experience
by Parmod Chand & Lorne Cummings - 185-190 The ‘NZ’ in ‘NZ IFRS’: Public Benefit Entity Amendments
by Michael E. Bradbury & Rachel F. Baskerville - 191-198 Accounting Classification in the IFRS Era
by Christopher Nobes - 199-208 The Impact in the United States of Global Adoption of IFRS
by Donna L. Street - 209-223 Converging to International Accounting Standards: Views from Japan
by Sei-Ichi Kaneko & Ann Tarca - 224-236 Do Harmonised Accounting Standards Lead to Harmonised Accounting Practices? An Empirical Study of IAS 39 Measurement Requirements in Some European Union Countries
by Ana Isabel Morais & Ana Fialho - 237-247 Adoption of International Financial Reporting Standards: Impact on the Value Relevance of Intangible Assets
by Keryn Chalmers & Greg Clinch & Jayne M. Godfrey - 248-256 The adoption of IFRS in Australia: The case of AASB 138 (IAS 38) Intangible Assets
by Esther Cheung & Elaine Evans & Sue Wright - 257-273 Corporate Disclosure Quality: Lessons from Australian Companies on the Impact of Adopting International Financial Reporting Standards
by Gerry Gallery & Emerson Cooper & John Sweeting
June 2008, Volume 18, Issue 2
- 95-107 Accounting for Intangible Investments
by Anne Wyatt & Margaret Abernethy - 108-122 Australian Public-Sector Outsourcing in the ‘Golden Era’: Cost Savings Evidence or Anecdote?
by Jayne Elizabeth Bisman - 123-134 The Effect of Board-Related Reforms on Investors' Confidence
by Janet Lee & Greg Shailer - 135-148 The Effect of Board Independence on Target Shareholder Wealth
by Peter M. Clarkson & Allen Craswell & Prue Mackenzie - 149-162 Effects of Employee Support on Junior Accountants' Job Attitudes and Intention to Quit
by Christopher C.A. Chan & Gary S. Monroe & Juliana Ng & Rebecca Chyi Woan Tan - 161-172 Disclosure of Financial Commitments
by R.G. Walker
March 2008, Volume 18, Issue 1
- 1-1 AAR in New Publishing Partnership
by Linda M. English - 2-15 Environmental Costing in Capital Investment Decisions: Electricity Distributors and the Choice of Power Poles
by Craig Deegan - 16-24 The Balanced Scorecard and its Possibilities: The Initial Experiences of a Singaporean Firm
by Rina Sandhu & Jane Baxter & David Emsley - 25-34 Stability and Change at FPTL: An Institutional Perspective
by Umesh Sharma & Stewart Lawrence - 35-45 How Prepared was Australia for International Financial Reporting Standards? The Case of Listed Firms
by John Goodwin & Barry J. Cooper & Shireenjit Johl - 46-62 Fifty-Seven Serious Defects in ‘Australian’ IFRS
by Stephen Haswell & Ian Langfield-Smith - 63-70 The Rise and Demise of Abnormal Items
by Robyn Cameron & Natalie Gallery - 71-80 Solvency Solecisms: Corporate Officers' Problematic Perceptions
by Graeme Dean & Frank Clarke & Julie Margret - 81-92 Revisiting the Concepts: Time to Challenge the Asset-Liability View
by Steinar Sars Kvifte
November 2007, Volume 17, Issue 43
- 2-11 Managing Social and Environmental Performance: Do Companies Have Adequate Information?
by Carol A. Adams & Geoffrey R. Frost - 12-25 Content Analysis in Accounting Research: the Practical Challenges
by Natasja Steenkamp & Deryl Northcott - 26-32 Beyond Performance Measurement
by David Otley - 33-46 The Relationship Between Accounting Profit and Economic Income
by John Ryan - 47-59 Australian CEO Compensation: The Descriptive Evidence
by Zoltan Matolcsy & Anna Wright - 61-67 Changes in Segment Reporting in the Australian Banking Industry
by Jacqueline Birt & Mike Kend & Hui Xian - 68-74 Accounting for Income Taxes: Early Adoption Issues
by PATTY McNICHOLAS & KIM WYATT - 75-84 Accrual Accounting and Budgeting Systems Issues in Australian Governments — a Rejoinder
by Allan Barton - 85-90 What We Might Learn About Fraud and Corporate Governance from NAB's Annus Horribilis
by Nonna Martinov-Bennie - 92-96 A Comment on Establishing the Fair Value of Consideration Given in an Acquisition
by John Trowell
July 2007, Volume 17, Issue 42
- 2-2 Accounting and Auditing Standards Boards
by Phil Hancock & Roger Simnett - 3-7 The Work Program and Priorities of the AASB
by David Boymal - 8-17 The IASB Agenda — A Moving Target
by Wolfgang Dick & Peter Walton - 18-27 The Australian Auditing and Assurance Standards Board after the Implementation of CLERP 9
by Christine Jubs & Keith Houghton - 28-36 A Critique of the International Auditing and Assurance Standards Board
by Roger Simnett - 37-47 Developing an Assurance Standard for Carbon Emissions Disclosures
by Roger Simnett & Michael Nugent - 49-61 Financial Statement Fraud: Some Lessons from US and European Case Studies
by NIAMH M. BRENNAN & MARY McGRATH - 62-70 NAFTs ‘Annus Horribilis’: Fraud and Corporate Governance
by Carolyn Cordery - 71-83 Intellectual Capital Reporting Practices of the Top Australian Firms
by Ahmad Sujan & Indra Abeysekera - 84-95 Do Board Characteristics Influence Impression Management through Graph Selectivity Around CEO Changes?
by Paul Mather & Alan Ramsay
March 2007, Volume 17, Issue 41
- 4-12 Tsunami Swamps Aid Agency Accountability: Government Waives Requirements
by Anne Abraham - 13-25 Corporate Creep: An Institutional View Of Consultancies in a Non-Profit Organisation
by Helen Irvine - 26-37 User Requirements for Not-For-Profit Entity Financial Reporting: An International Comparison
by Lydia Kilcullen & Phil Hancock & H. Y. Izan - 38-50 Accrual Accounting and Budgeting Systems Issues in Australian Governments
by Allan Barton - 51-65 What We Might Know (But Aren't Sure) About Public-Sector Accrual Accounting
by Mark Christensen - 67-77 An Examination of Worldwide Assured Sustainability Reporting
by Theodore J. Mock & Christiane Strohm & Kevin M. Swartz - 78-87 An Empirical Examination of the Market Returns and Financial Performance of Entities Engaged in Sustainability Reporting
by Stewart Jones & Geoff Frost & Janice Loftus & Sandra Laan - 88-95 A Matter of Record: Document Management as Part of Good Corporate Governance, Risk Management and Decision-Making
by Pat Barrett
November 2006, Volume 16, Issue 40
- 2-6 Recent Superannuation Reforms: Choice and Flexibility in Retirement
by Hazel Bateman - 7-13 The Introduction of Choice of Superannuation Fund: Results to Date
by Ross Clare - 14-22 How Much Investment Choice is Enough for Members?
by Paul Gerrans & Marilyn Clark-Murphy & Craig Speelman - 23-31 Superannuation: Switching and Roulette Wheels
by Michael E. .Drew - 32-40 Our Retirement in Their Hands: A User Perspective
by CORINNE CORTESE & DAVID AYLWARD & JOHN GLYNN Professor - 41-46 Choice of Tax Regime for Superannuation Contributors
by Geoffrey Kingston - 47-51 Major Changes for Super, but Women are Still Ms … ing Out
by Diana Olsberg - 52-59 The Effect of the Introduction of GST on Accountants' Job Satisfaction and Burnout
by Jon Phillips & Paul Lange - 60-71 Intangible Assets: Diversity of Practices and Potential Impacts from AIFRS Adoption
by Keryn Chalmers & Jayne Godfrey - 72-81 Budget Reporting in Local Government: Problem or Solution?
by Louise Kl00t - 82-88 The Influence of Culture on Judgments of Accountants in Fiji
by Parmod Chand & Michael White - 89-96 Australian Audit Reports: 1996–2003
by Elizabeth Carson & Andrew Ferguson & Roger Simnett
July 2006, Volume 16, Issue 39
- 2-18 An Investigation of TBL Report Assurance Statements: Australian Evidence
by Craig Deegan & Barry J. Cooper & Marita Shelly - 19-24 Independent Expert Valuations in Takeovers: Are They Biased?
by Martin Bugeja - 25-33 Performance Measurement in the Public Sector: A Clarification and Agenda for Research
by Joanne M. Lye - 34-48 Performance Reporting by Australian Government Trading Enterprises: an Empirical Study 1998–2002
by Janet Lee - 49-59 Over-Complexity in Accounting Standards and the Emerging Duopoly of US GAAP AND IFRS
by Stephen Haswell - 60-61 A Comment on Brown's ‘The Financial Milieu of the IASB and AASB’
by Stephen Zeff - 62-76 Accounting for SGARAs: A Stocktake of Accounting Practice Before Compliance With AASB 141 Agriculture
by Kathleen Herbohn - 77-85 Taxation and the Australian Superannuation System: An International Comparison
by Corinne Cortese - 86-94 Due Process and the Adoption of IFRS IN New Zealand
by Michael Bradbury & Tony Zijl
March 2006, Volume 16, Issue 38
- 2-3 Ethics, Credibility and Governance
by Barry J. Cooper Guest Editors