This study investigated the following aspects of the 100 most entrepreneurial firms more widely known as the fastest growing firms in Australia. Firstly, the study analysed the association between intellectual capital disclosure types (narrative, visual, and numerical) on company-sponsored...

A study that investigates the various aspects of the 100 entrepreneurial firms in Australia. It analyses the association between intellectual capital disclosure types on company-sponsored websites, using content analysis, and the corporate growth aspect of reputation of these firms over a...

This study uses data on Australian Securities Exchange (ASX) 200 firms for 2011–2014 to examine the impacts of Australian Securities and Investments Commission (ASIC) non–International Financial Reporting Standards (non–IFRS) earnings reporting guidelines on non-IFRS earnings reporting...

This paper examines whether the duration of equity overvaluation influences managers' choice to use different earnings management mechanisms, and how corporate governance and the Australian Securities and Investment Commission's underlying earnings disclosure guidelines influence managers'...

The concept of materiality, originating in the accounting domain and applied in the auditing domain, is an essential tool for improving audit quality. A renewed interest in materiality research emerged in Australia after submitting Exposure Draft no. 243 by the Australian Accounting Standards...

This study investigates into the website disclosures of the 100 most entrepreneurial firms more widely known as the fastest growing companies in Australia recording the highest revenue growth sustained over three years, to examine their influence on the corporate growth aspect of reputation...

Using content analysis of annual reports of the top 20 firms (by market capitalization) listed on the Australian stock exchange in 2004, this paper describes the state of intellectual capital reporting practices in Australia. The paper also compares the results with a previous Australian study...

This paper examines some key developments in the Australian accounting profession and the changing nature of the authoritative influence of that profession on accounting and auditing activities. The purpose of this investigation is to demonstrate the shift in power between the political...