The progress of topics on the agenda of the International Accounting Standards Board varies, partly because of the appearance of later priorities. This paper analyses how major projects on the agenda lend themselves to academic research.
A review of the reconstituted Auditing and Assurance Standards Board following the CLERP (Audit Reform and Corporate Disclosure) Act 2004, and its progress in developing auditing standards that are 'in the public interest'.
A critical review of developments at the International Auditing and Assurance Standards Board and their impact on Australia, drawing on insights gained by the author as a member of the IAASB.
A new assurance service on carbon emissions disclosures in Australia would provide an appropriate response by the auditing profession to the challenges posed by climate change.
A study of 14 companies following the publication of fraudulent financial statements found senior management to be responsible in most cases, with meeting external forecasts the primary motivation.
In 2004 NAB announced foreign exchange losses of $A360 million. There were indications that the board had failed to provide an appropriate structure to encourage ethical behaviour and had ineffective internal controls.
Research has shown evidence of impression management through the selective use of graphs in financial reports of Australian firms changing chief executive officer.
The progress of topics on the agenda of the International Accounting Standards Board varies, partly because of the appearance of later priorities. This paper analyses how major projects on the agenda lend themselves to academic research.
A critical review of developments at the International Auditing and Assurance Standards Board and their impact on Australia, drawing on insights gained by the author as a member of the IAASB.
A review of the reconstituted Auditing and Assurance Standards Board following the CLERP (Audit Reform and Corporate Disclosure) Act 2004, and its progress in developing auditing standards that are 'in the public interest'.
A new assurance service on carbon emissions disclosures in Australia would provide an appropriate response by the auditing profession to the challenges posed by climate change.
A study of 14 companies following the publication of fraudulent financial statements found senior management to be responsible in most cases, with meeting external forecasts the primary motivation.
In 2004 NAB announced foreign exchange losses of $A360 million. There were indications that the board had failed to provide an appropriate structure to encourage ethical behaviour and had ineffective internal controls.
Research has shown evidence of impression management through the selective use of graphs in financial reports of Australian firms changing chief executive officer.
