Zobrazeno 1 - 10
of 71
pro vyhledávání: '"Tyrone M. Carlin"'
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
Autor:
Tyrone M. Carlin
Publikováno v:
Australian Accounting Review. 28:305-308
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
Autor:
Tyrone M. Carlin
Publikováno v:
Australian Accounting Review. 28:467-467
Autor:
Tyrone M. Carlin, Nigel Finch
Publikováno v:
Risk and Decision Analysis. 4:81-87
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 (
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
Autor:
Tyrone M. Carlin
Publikováno v:
Australian Accounting Review. 28:151-151
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
Autor:
Tyrone M. Carlin
Publikováno v:
Australian Accounting Review. 28:3-3