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Issue Information

Issue Information NO ISSUE 01 VOLUME 33 104, MARCH 2023 AUSTRALIAN ACCOUNTING REVIEW SSCI LISTED ISSUE 01 VOLUME 33 NO 104, MARCH 2023 INSIDE Editorial Auditor Materiality in Expanded Audit The Impact of Institutional Cross- Reports: More (Disclosure) is Less ownership on Corporate Tax Accounting for Intangible Assets: Avoidance: Evidence from Chinese Thinking It Through Financial Disclosure Management by Listed Firms Charitable Organisations: A Conceptual and Operational Framework Moderating Role of Cost Accounting Information Quality on the Relationship Bayesian Investor Belief Updating Between the COVID-19 Pandemic and Speed and Market Underreaction to Budgeting in Public Hospitals Earnings Announcements onlinelibrary.wiley.com CONTENTS Issue 1, Volume 33, No. 103, March 2023 EDITORIAL Yaowen Shan and Sue Wright This paper outlines an accounting for intangible assets that preserves, indeed enhances, the information conveyed by both the balance sheet and the income statement and satisfies the financial reporting objective of providing informa- tion to investors about “the amount, timing, and uncertainty of future cash flows”. ACCOUNTING FOR INTANGIBLE ASSETS: THINKING IT THROUGH Stephen Penman Based on new public management, information processing theory, and contingency theory, this study investigates the impact of the COVID-19 pandemic on budgeting in public hospitals, focusing on budget use. The results show http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Australian Accounting Review Wiley

Issue Information

Australian Accounting Review , Volume 33 (1) – Mar 1, 2023
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Publisher
Wiley
Copyright
© 2023 CPA Australia Ltd (CPA Australia).
ISSN
1035-6908
eISSN
1835-2561
DOI
10.1111/auar.12373
Publisher site
See Article on Publisher Site

Abstract

NO ISSUE 01 VOLUME 33 104, MARCH 2023 AUSTRALIAN ACCOUNTING REVIEW SSCI LISTED ISSUE 01 VOLUME 33 NO 104, MARCH 2023 INSIDE Editorial Auditor Materiality in Expanded Audit The Impact of Institutional Cross- Reports: More (Disclosure) is Less ownership on Corporate Tax Accounting for Intangible Assets: Avoidance: Evidence from Chinese Thinking It Through Financial Disclosure Management by Listed Firms Charitable Organisations: A Conceptual and Operational Framework Moderating Role of Cost Accounting Information Quality on the Relationship Bayesian Investor Belief Updating Between the COVID-19 Pandemic and Speed and Market Underreaction to Budgeting in Public Hospitals Earnings Announcements onlinelibrary.wiley.com CONTENTS Issue 1, Volume 33, No. 103, March 2023 EDITORIAL Yaowen Shan and Sue Wright This paper outlines an accounting for intangible assets that preserves, indeed enhances, the information conveyed by both the balance sheet and the income statement and satisfies the financial reporting objective of providing informa- tion to investors about “the amount, timing, and uncertainty of future cash flows”. ACCOUNTING FOR INTANGIBLE ASSETS: THINKING IT THROUGH Stephen Penman Based on new public management, information processing theory, and contingency theory, this study investigates the impact of the COVID-19 pandemic on budgeting in public hospitals, focusing on budget use. The results show

Journal

Australian Accounting Review – Wiley

Published: Mar 1, 2023

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