Goodwin, John; Ahmed, Kamran - In: Managerial Auditing Journal 21 (2006) 5, pp. 460-475
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...