메뉴 건너뛰기




Volumn 40, Issue 3, 2004, Pages 379-404

Accounting reform in Australia: Contrasting cases of agenda building

Author keywords

Accounting; CLERP; Harmonization; Market price; Standards

Indexed keywords


EID: 33750198154     PISSN: 00013072     EISSN: 14676281     Source Type: Journal    
DOI: 10.1111/j.1467-6281.2004.00163.x     Document Type: Article
Times cited : (13)

References (74)
  • 7
    • 85040392636 scopus 로고    scopus 로고
    • Departing Chief Beresford Stiffens Assault on IASB
    • Beresford, D., ‘Departing Chief Beresford Stiffens Assault on IASB’, The Accountant, April 1997.
    • (1997) The Accountant
    • Beresford, D.1
  • 8
    • 33750178688 scopus 로고    scopus 로고
    • Global Harmonization of Accounting Standards: What Research Into Capital Markets Tell Us
    • Brown, P., and G. Clinch, ‘Global Harmonization of Accounting Standards: What Research Into Capital Markets Tell Us’, Australian Accounting Review, Vol. 8, No. 1, 1998.
    • (1998) Australian Accounting Review , vol.8 , Issue.1
    • Brown, P.1    Clinch, G.2
  • 9
    • 28144440344 scopus 로고    scopus 로고
    • Politics, Processes and the Future of Australian Accounting Standards
    • Brown, P., and A. Tarca, ‘Politics, Processes and the Future of Australian Accounting Standards’, Abacus, October 2001.
    • (2001) Abacus
    • Brown, P.1    Tarca, A.2
  • 10
    • 85040426821 scopus 로고    scopus 로고
    • IOSCO Member's Attack on IASB Was Ill-Conceived
    • Cairns, D., ‘IOSCO Member's Attack on IASB Was Ill-Conceived’, Accountant's International, October 1998.
    • (1998) Accountant's International
    • Cairns, D.1
  • 13
    • 85040407570 scopus 로고
    • Inflation and Price Variation Accounting Research
    • S. Jones, (ed.), Harcourt
    • Chambers, R. J., and G. W. Dean, ‘Inflation and Price Variation Accounting Research’, in S. Jones (ed.), Accounting Theory: A Contemporary Review, Harcourt, 1995.
    • (1995) Accounting Theory: A Contemporary Review
    • Chambers, R.J.1    Dean, G.W.2
  • 20
    • 28144435082 scopus 로고    scopus 로고
    • Standard-Setting in Australia: Implications of Recent Radical Reform Proposals
    • Collett, P., J. Godfrey and S. Hrasky, ‘Standard-Setting in Australia: Implications of Recent Radical Reform Proposals’, Australian Accounting Review, Vol. 8, No. 2, 1998.
    • (1998) Australian Accounting Review , vol.8 , Issue.2
    • Collett, P.J.1    Godfrey, J.2    Hrasky, S.3
  • 21
    • 84909309164 scopus 로고    scopus 로고
    • Accounting Standards: Building International Opportunities for Australian Business
    • APGA
    • Commonwealth of Australia, ‘Accounting Standards: Building International Opportunities for Australian Business’, Corporate Law and Economic Reform Program: Proposals for Reform, Paper No. 1, APGA, 1997.
    • (1997) Corporate Law and Economic Reform Program: Proposals for Reform, Paper No. 1
  • 23
  • 24
    • 85040390204 scopus 로고    scopus 로고
    • Corporate Groups—Complexity and Reforms in Accounting and the Law
    • Dean, G. W., ‘Corporate Groups—Complexity and Reforms in Accounting and the Law’, Abacus, June 2004.
    • (2004) Abacus
    • Dean, G.W.1
  • 26
    • 85040406192 scopus 로고    scopus 로고
    • Measuring the Degree of Harmony in Selected Accounting Measurement Practices
    • Emenyonu, E. N., and A. Adhikari, ‘Measuring the Degree of Harmony in Selected Accounting Measurement Practices’, Australian Accounting Review, Vol. 8, No. 2, 1998.
    • (1998) Australian Accounting Review , vol.8 , Issue.2
    • Emenyonu, E.N.1    Adhikari, A.2
  • 27
    • 85040425023 scopus 로고    scopus 로고
    • The Great Debate
    • editorial in
    • English, L., ‘The Great Debate’, editorial in Australian Accounting Review, Vol. 8, No. 1, 1998.
    • (1998) Australian Accounting Review , vol.8 , Issue.1
    • English, L.1
  • 28
    • 0001251152 scopus 로고
    • Bottom Line Compliance with the IASB: A Comparative Analysis
    • Evans, T. G., and M. E. Taylor, ‘Bottom Line Compliance with the IASB: A Comparative Analysis’, International Journal of Accounting, Vol. 18, No. 1, 1982.
    • (1982) International Journal of Accounting , vol.18 , Issue.1
    • Evans, T.G.1    Taylor, M.E.2
  • 31
    • 0002393526 scopus 로고    scopus 로고
    • Commentary on International Access to U.S. Capital Markets—an AAA Forum on Accounting Policy
    • R. Bayless, et al., (eds)
    • Harris, T., in ‘Commentary on International Access to U.S. Capital Markets—an AAA Forum on Accounting Policy’, R. Bayless, et al. (eds), Accounting Horizons, Vol. 10, No. 1, 1996.
    • (1996) Accounting Horizons , vol.10 , Issue.1
    • Harris, T.1
  • 32
    • 0008730903 scopus 로고    scopus 로고
    • Accounting for Global Economy: Is National Regulation Doomed to Disappear?
    • Hegarty, J., ‘Accounting for Global Economy: Is National Regulation Doomed to Disappear?’, Accounting Horizons, Vol. 11, No. 4, 1997.
    • (1997) Accounting Horizons , vol.11 , Issue.4
    • Hegarty, J.1
  • 33
    • 8744262174 scopus 로고    scopus 로고
    • A Year of Challenge and Change for the FASB
    • Herz, R. H., ‘A Year of Challenge and Change for the FASB’, Accounting Horizons, Vol. 17, No. 3, 2003.
    • (2003) Accounting Horizons , vol.17 , Issue.3
    • Herz, R.H.1
  • 34
    • 85040424385 scopus 로고    scopus 로고
    • (The Hon, MP), Minister of Financial Services and Regulation, Speech to the Group of 100 Executive, ‘Accounting Standard Setting for the New Millennium’
    • Hockey, J. (The Hon, MP), Minister of Financial Services and Regulation, Speech to the Group of 100 Executive, ‘Accounting Standard Setting for the New Millennium’, 16 June 1999.
    • (1999)
    • Hockey, J.1
  • 35
    • 85040421092 scopus 로고    scopus 로고
    • Harmonization and the Conceptual Framework: An International Perspective
    • Jones, S., and P. W. Wolnizer, ‘Harmonization and the Conceptual Framework: An International Perspective’, Abacus, October 2003.
    • (2003) Abacus
    • Jones, S.1    Wolnizer, P.W.2
  • 37
    • 0002393526 scopus 로고    scopus 로고
    • Commentary on International Access to U.S. Capital Markets—an AAA Forum on Accounting Policy
    • R. Bayless et al., (eds)
    • Leisenring, J., in ‘Commentary on International Access to U.S. Capital Markets—an AAA Forum on Accounting Policy’, R. Bayless et al. (eds), Accounting Horizons, Vol. 10, No. 1, 1996.
    • (1996) Accounting Horizons , vol.10 , Issue.1
    • Leisenring, J.1
  • 38
    • 85040387945 scopus 로고
    • Sound Base, but Details Need Attention
    • Leo, K., ‘Sound Base, but Details Need Attention’, The Australian Accountant, November 1990.
    • (1990) The Australian Accountant
    • Leo, K.1
  • 39
    • 84977292040 scopus 로고
    • The Setting of Accounting Standards in Australia: An Evolving Structure
    • McGregor, W., ‘The Setting of Accounting Standards in Australia: An Evolving Structure’, Australian Accounting Review, Vol. 5, No. 2, 1995.
    • (1995) Australian Accounting Review , vol.5 , Issue.2
    • McGregor, W.1
  • 40
    • 0003373348 scopus 로고    scopus 로고
    • An Insider's View of the Current State and Future Direction of International Accounting Standard Setting
    • McGregor, W., ‘An Insider's View of the Current State and Future Direction of International Accounting Standard Setting’, Accounting Horizons, Vol. 13, No. 2, 1999.
    • (1999) Accounting Horizons , vol.13 , Issue.2
    • McGregor, W.1
  • 41
    • 84977293539 scopus 로고    scopus 로고
    • The Credibility of Australian Financial Reporting: Are the Co-Regulation Arrangements Working?
    • Miller, M. C., ‘The Credibility of Australian Financial Reporting: Are the Co-Regulation Arrangements Working?’, Australian Accounting Review, Vol. 5, No. 2, 1996.
    • (1996) Australian Accounting Review , vol.5 , Issue.2
    • Miller, M.C.1
  • 44
    • 85040422125 scopus 로고
    • The Search for Harmonization Continues
    • Nobes, C., ‘The Search for Harmonization Continues’, International Accounting, September 1985.
    • (1985) International Accounting
    • Nobes, C.1
  • 47
    • 85040438875 scopus 로고    scopus 로고
    • Proposed New Institutional Arrangements for Accounting Standard Setting
    • Peirson, G., ‘Proposed New Institutional Arrangements for Accounting Standard Setting’, CPA Communique, March 1998.
    • (1998) CPA Communique
    • Peirson, G.1
  • 49
    • 0010782136 scopus 로고
    • Due Process and User Participation in Standard Setting
    • Rahman, A., ‘Due Process and User Participation in Standard Setting’, The Australian Accountant, June 1991.
    • (1991) The Australian Accountant
    • Rahman, A.1
  • 50
    • 84986089114 scopus 로고    scopus 로고
    • International Accounting Regulation by the United Nations: A Power Perspective
    • Rahman, S. F., ‘International Accounting Regulation by the United Nations: A Power Perspective’, Accounting, Auditing and Accountability Journal, Vol. 12, No. 4, 1998.
    • (1998) Accounting, Auditing and Accountability Journal , vol.12 , Issue.4
    • Rahman, S.F.1
  • 51
    • 85040383506 scopus 로고    scopus 로고
    • ‘The Legacy and Legitimacy of the “IASB” as a Global Accounting Standard Setter Some Problems and Concerns’, paper presented at the Tenth Asia-Pacific Conference on International Accounting Issues, Maui
    • Rahman, S. F., and S. Jones, ‘The Legacy and Legitimacy of the “IASB” as a Global Accounting Standard Setter: Some Problems and Concerns’, paper presented at the Tenth Asia-Pacific Conference on International Accounting Issues, Maui, October 1998.
    • (1998)
    • Rahman, S.F.1    Jones, S.2
  • 52
    • 85040423044 scopus 로고    scopus 로고
    • Report of the HIH Royal Commission, The Failure of HIH A Corporate Collapse and its Lessons, The Failure of HIH Reasons, Circumstances and Responsibilities, The Failure of HIH Reasons, Circumstances and Responsibilities, Commonwealth of Australia
    • Report of the HIH Royal Commission, Volume I: The Failure of HIH: A Corporate Collapse and its Lessons; Volume II: The Failure of HIH: Reasons, Circumstances and Responsibilities; Volume III: The Failure of HIH: Reasons, Circumstances and Responsibilities, Commonwealth of Australia, 2003.
    • (2003) , vol.1
  • 54
    • 27844481618 scopus 로고    scopus 로고
    • What are Assets and Liabilities? Where is True North? Accounting That my Sister Would Understand
    • Schuetze, W. P., ‘What are Assets and Liabilities? Where is True North? Accounting That my Sister Would Understand’, Abacus, February 2001.
    • (2001) Abacus
    • Schuetze, W.P.1
  • 56
    • 0041643659 scopus 로고    scopus 로고
    • An Interview with Sir Brian Carsberg, Secretary of the International Standards Committee
    • Schweikart, J. A., S. J. Gray and S. B. Salter, ‘An Interview with Sir Brian Carsberg, Secretary of the International Standards Committee’, Accounting Horizons, Vol. 10, No. 1, 1996.
    • (1996) Accounting Horizons , vol.10 , Issue.1
    • Schweikart, J.A.1    Gray, S.J.2    Salter, S.B.3
  • 57
    • 0346438013 scopus 로고
    • Time for a Different Approach for IOSCO
    • Shiratori, H., ‘Time for a Different Approach for IOSCO’, IASB Insight, December 1994.
    • (1994) IASB Insight
    • Shiratori, H.1
  • 58
    • 85040421902 scopus 로고
    • Independence: An Overrated Illusion
    • Starr, M., ‘Independence: An Overrated Illusion’, The Australian Accountant, November 1990.
    • (1990) The Australian Accountant
    • Starr, M.1
  • 61
    • 0007011674 scopus 로고    scopus 로고
    • The Quest for International Accounting Harmonization: A Review of the Standard Setting Agendas of the IASB, U.S., U.K., Canada, and Australia, 1973–1997
    • Street, D., and K. A. Shaughnessy, ‘The Quest for International Accounting Harmonization: A Review of the Standard Setting Agendas of the IASB, U.S., U.K., Canada, and Australia, 1973–1997’, The International Journal of Accounting, Vol. 33, No. 2, 1998.
    • (1998) The International Journal of Accounting , vol.33 , Issue.2
    • Street, D.1    Shaughnessy, K.A.2
  • 63
    • 0005771370 scopus 로고    scopus 로고
    • Financial Reporting in U.S. Capital Markets: International Dimensions
    • Sutton, M. H., ‘Financial Reporting in U.S. Capital Markets: International Dimensions’, Accounting Horizons, Vol. 11, No. 2, 1998.
    • (1998) Accounting Horizons , vol.11 , Issue.2
    • Sutton, M.H.1
  • 64
    • 0041712993 scopus 로고
    • The Harmonization of Accounting with the EU: Problems, Perspectives and Strategies
    • Thorell, P., and G. Whittington, ‘The Harmonization of Accounting with the EU: Problems, Perspectives and Strategies’, European Accounting Review, Vol. 3, 1994.
    • (1994) European Accounting Review , vol.3
    • Thorell, P.1    Whittington, G.2
  • 65
    • 0010911057 scopus 로고
    • Australia's ASRB: A Case Study of Political Activity and Regulatory “Capture”
    • Walker, R. G., ‘Australia's ASRB: A Case Study of Political Activity and Regulatory “Capture”’, Accounting and Business Research, Summer 1987.
    • (1987) Accounting and Business Research
    • Walker, R.G.1
  • 67
    • 38249005823 scopus 로고
    • A Feeling of Déjà Vu: Controversies in Accounting and Auditing Regulation in Australia
    • Walker, R. G., ‘A Feeling of Déjà Vu: Controversies in Accounting and Auditing Regulation in Australia’, Critical Perspectives in Accounting, June 1993.
    • (1993) Critical Perspectives in Accounting
    • Walker, R.G.1
  • 68
    • 85040431330 scopus 로고
    • False Dawn for International Standards
    • Walker, R. G., ‘False Dawn for International Standards’, New Accountant, August 1995.
    • (1995) New Accountant
    • Walker, R.G.1
  • 69
    • 27944461268 scopus 로고    scopus 로고
    • Measurement: A Way Forward
    • Walker, R. G., and S. Jones, ‘Measurement: A Way Forward’, Abacus, October 2003.
    • (2003) Abacus
    • Walker, R.G.1    Jones, S.2
  • 70
    • 84984148281 scopus 로고
    • Competing Regulatory Agencies with Conflicting Agendas: Setting Accounting Standard for Cash Flow Reporting in Australia
    • Walker, R. G., and S. P. Robinson, ‘Competing Regulatory Agencies with Conflicting Agendas: Setting Accounting Standard for Cash Flow Reporting in Australia’, Abacus, June 1994.
    • (1994) Abacus
    • Walker, R.G.1    Robinson, S.P.2
  • 72
    • 84931058022 scopus 로고
    • Are Audit Committees Red Herrings?
    • Wolnizer, P. W., ‘Are Audit Committees Red Herrings? Abacus, March 1995.
    • (1995) Abacus
    • Wolnizer, P.W.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.