International Accounting Standards (IAS). The main, predicted, benefits of adopting the IAS were improved access to international … section 227 of the Australian Securities and Investments Act 2001 where the Australian Accounting Standards Board (AASB) was … required to participate in the development of accounting standards for worldwide use. Australian reporting entities are now …

The renaissance of accounting-based valuation models in the 1990s has primarily been triggered by the analyses of … accounting information as at valuation date. The derivation of the so called 'other information' has not been specified by Ohlson …

responsibility for fraud prevention and detection and maintenance of accounting records, the freedom of the entity from fraud and the …

There has been a strong growth in accounting firms´ provisions of non-audit services to their audit clients. Regulators …, financial statement users, and researchers are concerned that auditors compromise their independence. Recent accounting scandals …

credit rating of the firm. Therefore, the thesis analyzes the influence of ratings on accounting and auditing. The study …

The goal of the emancipatory accounting project is to explore ways by which accounting can make social values a … fundamental part of the accounting process. Critical accounting scholars are challenged to discover ways that facilitate a broader … goals, this paper examines an intervention as an exploratory attempt to move emancipatory accounting out of the confines of …

I explore the effect of accounting complexity on misreporting using a setting of revenue restatements. I measure …