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Political connections, financial reporting and auditing : survey of the empirical literature

Habib, Ahsan; Ranasinghe, Dinithi; Muhammadi, Abdul Haris; … - In: Journal of international accounting auditing & taxation 31 (2018), pp. 37-51

Persistent link: https://www.econbiz.de/10011901843

The Role of Corporate Governance in Accounting Discretion under IFRS : Goodwill Impairment in Australia

Kabir, Humayun - 2016

A major concern with the adoption of International Financial Reporting Standards (IFRS) is the accounting discretion allowed under the IFRS, and its potential opportunistic use by managers. We examine the role of corporate governance in the accounting discretion inherent in goodwill impairment...

Persistent link: https://www.econbiz.de/10012980385

Impact of prior content and meta-cognitive knowledge on students' performance in an introductory accounting course

Tan, Lin Mei; Laswad, Fawzi - In: Pacific accounting review 20 (2008) 1, pp. 63-74

Persistent link: https://www.econbiz.de/10003932309

Impact of IFRS in New Zealand on accounts and earnings quality

Kabir, Md. Humayun; Laswad, Fawzi; Islam, Md. Ainul - In: Australian accounting review 20 (2010) 4, pp. 343-357

Persistent link: https://www.econbiz.de/10008809511

Insights on management commentary in financial reports : the views of users, preparers and auditors

Redmayne, Nives Botica; Laswad, Fawzi; Ehalaiye, Dimu; … - In: Meditari accountancy research 31 (2023) 4, pp. 817-840

Persistent link: https://www.econbiz.de/10014362594