Zobrazeno 1 - 10
of 14
pro vyhledávání: '"Jim Psaros"'
Publikováno v:
Cogent Business & Management, Vol 2, Iss 1 (2015)
A better educated workforce contributes to a more informed and tolerant society with higher economic output, and this is also associated with higher levels of personal health, interpersonal trust and civic and social engagement. Against this backdrop
Externí odkaz:
https://doaj.org/article/16b6086e998e4d50adce428898363497
Publikováno v:
Emerging Markets Finance and Trade. 54:1425-1441
This article provides empirical evidence on the relevance of structures central to Western models of corporate governance in mitigating management misconduct in Thailand. We find no evidence suppor...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e3b98aaaf17ae6938f4908aa9b1402cf
https://doi.org/10.1080/1540496x.2017.1307102
https://doi.org/10.1080/1540496x.2017.1307102
Autor:
Jim Psaros, Michael Seamer
Publikováno v:
Australian Accounting Review. 25:405-412
type="main"> The Horwath/University of Newcastle (UoN) Corporate Governance Reports commenced in 2002 and were among the first to assess Australia's largest companies on their corporate governance structures and policies. Initiated prior to the relea
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6681e0f33c4153c81de429e48afad85e
https://doi.org/10.1111/auar.12088
https://doi.org/10.1111/auar.12088
Publikováno v:
Pacific Accounting Review. 25:58-79
Purpose – This study aims to report the extent of voluntary carbon emission disclosures by major Australian companies during the years 2006 to 2008. This paper provides contemporary data and explanations about carbon emissions reporting in Australi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9ebd4a5c0e20249275914461b82e857b
https://doi.org/10.1108/01140581311318968
https://doi.org/10.1108/01140581311318968
Autor:
Jim Psaros
Publikováno v:
Accounting & Finance. 47:527-550
International accounting standards are deliberately designed to be principles-based (i.e. ‘substance over form’). With Australia’s recent adoption of internationalaccounting standards, a relevant question is, do principles-based accountingstand
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1d83611fe44e81fbd7a8a3751125c34e
https://doi.org/10.1111/j.1467-629x.2007.00212.x
https://doi.org/10.1111/j.1467-629x.2007.00212.x
Autor:
Jim Psaros, Michael Seamer
Publikováno v:
Australian Accounting Review. 14:77-85
The paper reports the results of a study of Australia's largest 250 companies' audit committees in two years (1998 and 2001). The audit committees were scrutinised on the bases of audit committee independence and the frequency of meetings. Australia'
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c652f78aa4982969f823b6ab3226a6e2
https://doi.org/10.1111/j.1835-2561.2004.tb00244.x
https://doi.org/10.1111/j.1835-2561.2004.tb00244.x
Autor:
Ken T. Trotman, Jim Psaros
Publikováno v:
Abacus. 40:76-93
This article examines preparers’ consolidation judgments and how they are impacted by the precision of accounting standards (substance-over-form versus rules-based). The examination is performed via two laboratory experiments in a consolidated acco
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::207daeaaa2253e8da98e6e1f86a4abe7
https://doi.org/10.1111/j.1467-6281.2004.00144.x
https://doi.org/10.1111/j.1467-6281.2004.00144.x
Publikováno v:
Pacific Accounting Review. 15:1-28
This study is an empirical examination of Australian auditors' interpretation of selected key uncertainty expressions such as virtual certainty, expected, reasonable assurance and possible, contained in Australian accounting and auditing standards. T
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::efdc22850db973b818b51c9c3fd42c79
https://doi.org/10.1108/eb037972
https://doi.org/10.1108/eb037972
Autor:
Jim Psaros, Chris Patel
Publikováno v:
The British Accounting Review. 32:311-338
The objective of our paper is to contribute to the accounting education literature by demonstrating that there are significant differences among final year undergraduate accounting students in the United Kingdom, Australia, India, and Malaysia with r
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::06cdfb4bda0c8a56b08dae5e279ac39d
https://doi.org/10.1006/bare.2000.0138
https://doi.org/10.1006/bare.2000.0138
Publikováno v:
Australian Accounting Review. 9:64-72
This paper provides Australian evidence on the use and perceived usefulness of analytical procedures (AP) by both Big 6 and non-Big 6 auditors. The following questions are posed in the paper. First, what is the extent of usage of AP? Second, which AP
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1b851ed27694852ee25f7fe29573f282
https://doi.org/10.1111/j.1835-2561.1999.tb00110.x
https://doi.org/10.1111/j.1835-2561.1999.tb00110.x