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Audit partner tenure and cost of equity capital
Azizkhani, Masoud; Monroe, Gary S.; Shailer, Greg - In: Auditing : a journal of practice & theory 32 (2013) 1, pp. 183-202
Persistent link: https://www.econbiz.de/10009721274
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A metamorphosis of the traditional accountant : an insight into forensic accounting services in Australia
Van Akkeren, Jeanette; Buckby, Sherrena; MacKenzie, Kim - In: Pacific accounting review 25 (2013) 2, pp. 188-216
Persistent link: https://www.econbiz.de/10010127456
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Accounting quality in the pre-/post-IFRS adoption periods and the impact on audit committee effectiveness : evidence from Australia
Bryce, Mitchell; Ali, Muhammad Jahangir; Mather, Paul - In: Pacific-Basin finance journal 35 (2015) 1, pp. 163-181
Persistent link: https://www.econbiz.de/10011538137
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Auditing accounts of Victorian schools
McCarthy, Ross J. - 1985
Persistent link: https://www.econbiz.de/10002415814
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Australia's divided accounting profession : the 1969 merger attempt and its legacy
Sidhu, Jasvinder; Carnegie, Garry D.; West, Brian P. - In: The British accounting review : the journal of the … 53 (2021) 3, pp. 1-19
Persistent link: https://www.econbiz.de/10012545513
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Performance management in the Australian higher education system : a historically informed critique
Parker, Lee David; Guthrie, James P.; Martin-Sardesai, Ann - In: Accounting history : journal of the Accounting History … 29 (2024) 2, pp. 215-235
Persistent link: https://www.econbiz.de/10014633995
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Audit Partner Tenure and Accounting Estimates
Gopalan, Yadav; Imdieke, Andy; Schroeder, Joseph H.; … - 2022
This paper examines how the effect of the audit partner on accounting estimates varies across the tenure of a partner/client relationship. Using confidential data on audit partner identity in the banking industry, we find that banks systematically report higher loan loss reserves (LLRs) at the...
Persistent link: https://www.econbiz.de/10013296077
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Understanding the Sociology of the Accounting Profession : The Case of Australia
Sidhu, Jasvinder; Pillay, Soma; Joshi, Mahesh - 2023
attempts by Australia’s two leading accounting bodies. It employs two complementary theoretical constructs namely, boundary … accounting profession. In doing so, it illustrates key historical developments in Australia’s society, economy and business world … universities, namely in the UK, Spain, Canada, Sweden, Germany, France, Portugal, New Zealand, India, and Australia. Jasvinder has …
Persistent link: https://www.econbiz.de/10014306606
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Compilance with accounting and auditing standards in Australia
Ramsay, Alan L. - 1979
Persistent link: https://www.econbiz.de/10002667679