Purpose – This study seeks to examine the impact of Australian equivalents to international financial reporting standards (A‐IFRS) on the accounts of small‐, medium‐ and large‐sized firms. Design/methodology/approach – For 135 listed Australian entities, the half‐yearly accounts...

Purpose – This paper aims to critically examine the change in accounting treatment for goodwill pursuant to international financial reporting standards (IFRSs) by reference to the Australian reporting regime. Design/methodology/approach – The paper discusses and compares the former...

Purpose – The purpose of this paper is to extend and improve prior readability and obfuscation research by investigating the effect of connotation on readability and obfuscation. Furthermore, the paper aims to develop and apply a novel connotation‐based obfuscation assessment approach....

Purpose – First, this paper aims to provide empirical evidence of the interaction between the components of an internal control system. Second, it seeks to integrate work from the field of strategy and that on the internal control system from the field of auditing. The purpose of this paper is...

Purpose – First, this paper aims to provide empirical evidence of the interaction between the components of an internal control system. Second, it seeks to integrate work from the field of strategy and that on the internal control system from the field of auditing. The purpose of this paper is...