Zobrazeno 1 - 10 of 165 pro vyhledávání: '"Tyrone M. Carlin"'
1
Blockchain and the Journey Beyond Double Entry
Autor: Tyrone M. Carlin
Publikováno v: Australian Accounting Review. 29:305-311
Whilst blockchain technology has attracted substantial attention within the scholarly literature of a number of disciplines, including economics, finance, law and technology, it has been subject to minimal discussion and scrutiny within the scholarly
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::551c7a563cbcb29b173bbbe19b4b1d5b
https://doi.org/10.1111/auar.12273
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3
Audit Quality Differences Among Auditors: The Case of Hong Kong
Autor: Dung Manh Tran, Tyrone M. Carlin, Nigel Finch
Publikováno v: Journal of Economics and Development. :75-92
Audits play a critical role in satisfying the public interest in strengthening accountability and supporting confidence in financial reporting. Conventionally, audit quality is defined as a probability that financial statements are free from material
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::da1206d7d759fd42e749a1f3b7fd50d0
https://doi.org/10.33301/2015.17.01.05
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5
Goodwill impairment testing under IFRS: a false impossible shore?
Autor: Tyrone M. Carlin, Nigel Finch
Publikováno v: Pacific Accounting Review. 23:368-392
PurposeThe purpose of this paper is to catalogue the practice of goodwill impairment testing in Australia and to provide evidence of the extent of compliance with respect to the disclosure requirements of international financial reporting standards (
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::2a1eef061c704e5d33ef93fd5b5b7afa
https://doi.org/10.1108/01140581111185544
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6
Evidence on IFRS goodwill impairment testing by Australian and New Zealand firms
Autor: Tyrone M. Carlin, Nigel Finch
Publikováno v: Managerial Finance. 36:785-798
PurposeThis paper aims to provide evidence relating to the potential for and extent of opportunistic exercise of discretion by large Australian and New Zealand reporting entities undertaking goodwill impairment testing pursuant to the International F
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::49c7997a722a31e5400bdd74c55e2402
https://doi.org/10.1108/03074351011064654
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8
Resisting compliance with IFRS goodwill accounting and reporting disclosures
Autor: Nigel Finch, Tyrone M. Carlin
Publikováno v: Journal of Accounting & Organizational Change. 6:260-280
PurposeThe purpose of this paper is to report the findings of a study designed to understand the extent of compliance with the goodwill accounting and reporting disclosure requirements under AASB 136 among a sample of goodwill intensive Australian fi
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::dc995ef5eb3251a8a93100e418e426f1
https://doi.org/10.1108/18325911011048781
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10
Goodwill Accounting in Malaysia and the Transition to IFRS – A Compliance Assessment of Large First Year Adopters
Autor: Nur Hidayah Laili, Tyrone M. Carlin, Nigel Finch
Publikováno v: Journal of Financial Reporting and Accounting. 7:75-104
Prior to the adoption of an IFRS based reporting framework in Malaysia, no binding standard governing goodwill had ever been implemented. After several decades in which a laissez faire approach to the problem represented the dominant paradigm, the hi
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::dc249c151128f83448c3421c81fda51b
https://doi.org/10.1108/19852510980000642
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