Characteristics of organisations using an audit for interim financial statements
Baines, Annette
This study examines the characteris…
Category: Australian Accounting Review
ACCRUAL ACCOUNTING AND BUDGETING SYSTEMS ISSUES IN AUSTRALIAN GOVERNMENTS
Barton, Allan
Much confusion has resulted from the adoptio…
A COMMENT ON ESTABLISHING THE FAIR VALUE OF CONSIDERATION GIVEN IN AN ACQUISITION
Trowell, John
The distinction between offer date a…
measurement of international harmonisation in financial reporting, The
Tarca, Ann
Several developments in the harmonisation of accou…
Insolvency and tests of insolvency: An analysis of the “balance sheet” and “cashflow” tests
Margret, Julie A
National and internatio…
A formal model of auditor independence risk
Turner, J L
FORUM: AUDITOR INDEPENDENCE
Although the literature on auditor indepe…
PERFORMANCE MEASUREMENT AND MANAGEMENT: SOME INSIGHTS FROM PRACTICE
McNamara, Christopher
This paper offers insights into developmen…
