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This paper expresses no doubt about the worth of concepts statements such as Statement of Accounting Concepts SAC 4 Definition and Recognition of the Elements of Financial Statements, which spells out the essential characteristics of assets, liabilities, equity, revenues and expenses along with...
Despite its long gestation, the latest release in the Australian Accounting Research Foundation's conceptual framework, Statement of Accounting Concepts 4 Definition and Recognition of the Elements of Financial Statements (SAC 4), is poorly understood by many accountants. The statement specifies...
Recent changes to prospectus regulations have generated considerable controversy. While the legally enforceable definition of “required information” may be uncertain, it seems clear that earnings forecasts are expected to play an important role. However, we find that the accuracy of these...
Legal liability is a major issue confronting the accounting profession and numerous papers have discussed aspects of professional negligence at common law. In contrast, however, the consumer protection provisions of the trade practices legislation and their judicial interpretations extend the...
The existence of audit committees in public companies can improve the quality of the financial reporting process, aid the actual and perceived independence of both the internal and external auditors, and improve financial statement users' confidence in the quality of the information. These...
This paper reports the findings of a survey of the attributes, career satisfactions and aspirations of Australian Academic Women Accountants (AAWA). The survey sought information about personal characteristics, institutional role expectations and perceptions of gender‐related issues involving...
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