governments in all states of Australia, this research reports on interviews within Australia's largest state – New South Wales … implementation the impact of IFRS – both in Australia and, in the future, in other countries – where local government is implementing … government in Australia, and possibly the world. It utilises both survey and interview instruments within an institutional theory …

Purpose – Australia's early adoption of international financial reporting standards (IFRS) in 2005 was influenced by … provide an historical review of quality in relation to financial reporting in Australia by investigating how the qualitative … characteristics of relevance, reliability, comparability and understandability developed in Australia between 1961 and 2004. Design …

Purpose – The purpose of this paper is to catalogue the practice of goodwill impairment testing in Australia and to … associated with changing their financial reporting practices at the time of mandatory adoption of IFRS in Australia. Originality … paper provides a baseline study of compliance quality at the inception of IFRS in Australia.  …

a local coastal shire council in Australia. Drawing on the theory of accountability, a further aim is to examine how …

a local coastal shire council in Australia. Drawing on the theory of accountability, a further aim is to examine how …