-
2
-
-
84858452955
-
-
Australian Securities. Investments Commission (. ASIC., Media Release 98/250, 21 August. Available from
-
Australian Securities Investments Commission (ASIC 'ASIC Accounting Focus Promotes Investor Confidence', Media Release 98/250, 21 August 1998. Available from http://www.asic.gov.au.
-
(1998)
'Asic Accounting Focus Promotes Investor Confidence'
-
-
-
3
-
-
84858477837
-
-
Australian Securities. Investments Commission (. ASIC., speech by. ASIC Regional Commissioner NSW, 22 April. Available from
-
Australian Securities Investments Commission (ASIC 'ASIC and Financial Reporting', speech by Jane Diplock, ASIC Regional Commissioner NSW, 22 April 1999a. Available from http://www.asic.gov.au.
-
(1999)
'Asic and Financial Reporting'
-
-
Diplock, J.1
-
4
-
-
84920835594
-
-
Australian Securities. Investments Commission (. ASIC., speech by. ASIC Chairman, 6 May. Available from
-
Australian Securities Investments Commission (ASIC 'Major Challenges in Financial Reporting at the End of the Decade', speech by Alan Cameron, ASIC Chairman, 6 May 1999b. Available from http://www.asic.gov.au.
-
(1999)
'Major Challenges in Financial Reporting at the End of the Decade'
-
-
Cameron, A.1
-
5
-
-
84858460913
-
-
Australian Securities. Investments Commission (. ASIC., speech by. ASIC Commissioner, 20 May. Available from
-
Australian Securities Investments Commission (ASIC 'ASIC: Policing Acceptable Standards of Auditing and Accounting Practices', speech by Berna Collier, ASIC Commissioner, 20 May 2003a. Available from http://www.asic.gov.au.
-
(2003)
'Asic: Policing Acceptable Standards of Auditing and Accounting Practices'
-
-
Collier, B.1
-
7
-
-
84858470746
-
-
Australian Securities. Investments Commission (. ASIC., Media Release 04/147, 20 May. Available from
-
Australian Securities Investments Commission (ASIC 'How ASIC Will Use Infringement Notices: A Guide', Media Release 04/147, 20 May 2004. Available from http://www.asic.gov.au.
-
(2004)
'How ASIC Will Use Infringement Notices: A Guide'
-
-
-
9
-
-
84858477033
-
-
Australian Securities. Investments Commission (. ASIC., Media Release 04/158, 26 May. Available from
-
Australian Securities Investments Commission (ASIC 'Financial Reports to Be Held to Account', Media Release 04/158, 26 May 2005b. Available from http://www.asic.gov.au.
-
(2005)
'Financial Reports to Be Held to Account'
-
-
-
10
-
-
84920422578
-
-
Oxford University Press
-
Benston, G., M. Bromwich, R. Litan A. Wagenhofer, Worldwide Financial Reporting: The Development and Future of Accounting Standards, Oxford University Press, 2006.
-
(2006)
Worldwide Financial Reporting: The Development and Future of Accounting Standards
-
-
Benston, G.1
Bromwich, M.2
Litan, R.3
Wagenhofer, A.4
-
11
-
-
36249000493
-
-
Centre for Law and Securities Regulation, University of Melbourne
-
Bird, H., D. Chow, J. Lenne I. Ramsay, ASIC Enforcement Patterns, Centre for Law and Securities Regulation, University of Melbourne, 2003.
-
(2003)
ASIC Enforcement Patterns
-
-
Bird, H.1
Chow, D.2
Lenne, J.3
Ramsay, I.4
-
12
-
-
84892030200
-
'A Commentary on Issues Relating to the Enforcement of International Financial Reporting Standards in the EU'
-
Brown, P. A. Tarca, 'A Commentary on Issues Relating to the Enforcement of International Financial Reporting Standards in the EU', European Accounting Review, Vol. 14, No. 1, 2005.
-
(2005)
European Accounting Review
, vol.14
, Issue.1
-
-
Brown, P.1
Tarca, A.2
-
14
-
-
11844300852
-
-
Cambridge University Press
-
Clarke, F., G. Dean K. Oliver, Corporate Collapse: Accounting, Regulatory and Ethical Failure, Cambridge University Press, 2003.
-
(2003)
Corporate Collapse: Accounting, Regulatory and Ethical Failure
-
-
Clarke, F.1
Dean, G.2
Oliver, K.3
-
16
-
-
84858466651
-
-
Committee of European Securities Regulators (. CESR Standard No. 1 on Financial Information: Enforcement of Standards on Financial Information in Europe, CESR/03-073, March. Available at
-
Committee of European Securities Regulators (CESR Standard No. 1 on Financial Information: Enforcement of Standards on Financial Information in Europe, CESR/03-073, March 2003b. Available at http://www.europefesco.org/v2/ default.asp.
-
(2003)
-
-
-
17
-
-
84858477932
-
-
working paper, University of Western Australia, Available at
-
da Silva Rosa, R., J. Filippetto A. Tarca, ASIC Actions: Canaries for Poor Corporate Governance?, working paper, University of Western Australia, 2005. Available at http://www.ssrn.com.
-
(2005)
ASIC Actions: Canaries for Poor Corporate Governance?
-
-
Da Silva Rosa, R.1
Filippetto, J.2
Tarca, A.3
-
18
-
-
84858465428
-
-
Devlin, D., 'Enforcement: Safeguarding the Standards', Accountancy Age, 2002. Available at http://www.AccountancyAge.com/features/1130274.
-
(2002)
Accountancy Age
-
-
Devlin, D.1
-
20
-
-
84858464568
-
-
European Commission (. EC., 19 July. Available at
-
European Commission (EC Regulation (EC) No. 1606/2002, 19 July 2002. Available at http://europa.eu.int/smartapi/cgi/sga_doc? smartapi!celexapi!prod!CELEXnumdoc&lg=en&numdoc=32002R1606&model= guichett.
-
(2002)
Regulation (EC) No. 1606/2002
-
-
-
22
-
-
0009939164
-
-
Centre for Business Performance, Institute of Chartered Accountants in England and Wales
-
Fearnley, S., T. Hines, K. McBride R. Brandt, A Peculiarly British Institution: An Analysis of the Contribution Made by the Financial Reporting Review Panel to Accounting Compliance in the UK, Centre for Business Performance, Institute of Chartered Accountants in England and Wales, 2000.
-
(2000)
A Peculiarly British Institution: An Analysis of the Contribution Made by the Financial Reporting Review Panel to Accounting Compliance in the UK
-
-
Fearnley, S.1
Hines, T.2
McBride, K.3
Brandt, R.4
-
23
-
-
3843055861
-
-
Fédération des Experts Comptables Européens (FEE Enforcement Mechanisms in Europe, April 2001. Available at http://www.fee.be/ publications/main.htm.
-
(2001)
Enforcement Mechanisms in Europe
-
-
-
25
-
-
84858456523
-
-
June
-
Fédération des Experts Comptables Européens (FEE Position Paper Call for Global Standards: IFRS, June 2004. Available at http://www.fee.be/publications/main.htm.
-
(2004)
Position Paper Call for Global Standards: IFRS
-
-
-
30
-
-
84858471360
-
-
Financial Reporting Council (FRC Annual Report 2005/6, Available at
-
Financial Reporting Council (FRC Annual Report 2005/6, 2006. Available at http://www.frc.org.uk/publications.html.
-
(2006)
-
-
-
34
-
-
84858470783
-
-
Financial Services Authority (. FSA., Available at
-
Financial Services Authority (FSA 'What We Do', 2004. Available at http://www.fsa.gov.uk.
-
(2004)
'What We Do'
-
-
-
36
-
-
84986145282
-
'We're off to See the Wizard: An Evaluation of Directors' and Auditors' Experiences with the Financial Reporting Review Panel'
-
Hines, T., K. McBride, S. Fearnley R. Brandt, 'We're Off to See the Wizard: An Evaluation of Directors' and Auditors' Experiences With the Financial Reporting Review Panel', Accounting, Auditing and Accountability Journal, Vol. 14, No. 1, 2001.
-
(2001)
Accounting, Auditing and Accountability Journal
, vol.14
, Issue.1
-
-
Hines, T.1
McBride, K.2
Fearnley, S.3
Brandt, R.4
-
38
-
-
84920839457
-
-
International Accounting Standards Board (. IASB., Available at
-
International Accounting Standards Board (IASB 'International Financial Reporting Interpretations Committee', 2006. Available at http://www.iasb.org. about/ifric.asp.
-
(2006)
'International Financial Reporting Interpretations Committee'
-
-
-
39
-
-
35648934408
-
-
International Accounting Standards Committee Foundation (IASCF Annual Report, 2005. Available at http://www.iasb.org.about/ifric.asp.
-
(2005)
IASCF Annual Report
-
-
-
40
-
-
84858469125
-
-
International Organization of Securities Commissions (IOSCO Annual Report, 2005. Available at http://www.iosco.org/annual_reports/ annual_report_2005.
-
(2005)
IOSCO Annual Report
-
-
-
42
-
-
36249028019
-
'True and Fair - An Imaginary View'
-
Leibler, M., 'True and Fair - an Imaginary View', Australian Accounting Review, Vol. 13, No. 3, 2003.
-
(2003)
Australian Accounting Review
, vol.13
, Issue.3
-
-
Leibler, M.1
-
45
-
-
33745030430
-
'Behavioral Evidence on the Effects of Principles- and Rules-Based Standards'
-
Nelson, M. 'Behavioral Evidence on the Effects of Principles- and Rules-Based Standards', Accounting Horizons, Vol. 17, No. 1, 2003.
-
(2003)
Accounting Horizons
, vol.17
, Issue.1
-
-
Nelson, M.1
-
47
-
-
33745051691
-
'Rules-Based Standards and the Lack of Principles in Accounting,'
-
Nobes, C., 'Rules-Based Standards and the Lack of Principles in Accounting,' Accounting Horizons, Vol. 19, No. 1, 2005.
-
(2005)
Accounting Horizons
, vol.19
, Issue.1
-
-
Nobes, C.1
-
48
-
-
33845724697
-
'The Survival of International Differences under IFRS: Towards a Research Agenda'
-
Nobes, C., 'The Survival of International Differences Under IFRS: Towards a Research Agenda', Accounting and Business Research, Vol. 36, No. 3, 2006.
-
(2006)
Accounting and Business Research
, vol.36
, Issue.3
-
-
Nobes, C.1
-
51
-
-
13644276064
-
'The Characteristics of Firms Subject to Adverse Rulings by the Financial Reporting Review Panel'
-
Peasnell, K., P. Pope S. Young, 'The Characteristics of Firms Subject to Adverse Rulings by the Financial Reporting Review Panel', Accounting and Business Research, Vol. 31, No. 4, 2001.
-
(2001)
Accounting and Business Research
, vol.31
, Issue.4
-
-
Peasnell, K.1
Pope, P.2
Young, S.3
-
52
-
-
36248981949
-
-
Financial Times, 22 November
-
Peel, M., 'Room for Manoeuvre', Financial Times, 22 November 2001.
-
(2001)
'Room for Manoeuvre'
-
-
Peel, M.1
-
53
-
-
0016105831
-
-
Bell Journal of Economics and Management Science, Autumn
-
Posner, R., 'Theories of Economic Regulation', Bell Journal of Economics and Management Science, Autumn 1974.
-
(1974)
'Theories of Economic Regulation'
-
-
Posner, R.1
-
54
-
-
36248950569
-
-
Conference paper, ICAA CA Business Forum, Perth, 12 May
-
Pound, G., ASIC Speaks - Regulatory and Enforcement Issues, Conference paper, ICAA CA Business Forum, Perth, 12 May 2004.
-
(2004)
ASIC Speaks - Regulatory and Enforcement Issues
-
-
Pound, G.1
-
56
-
-
3142780147
-
Principles based accounting tandards
-
Schipper, K., 'Principles Based Accounting Standards', Accounting Horizons, Vol. 17, No. 1, 2003.
-
(2003)
Accounting Horizons
, vol.17
, Issue.1
-
-
Schipper, K.1
-
57
-
-
85016078983
-
'The Introduction of International Accounting Standards in Europe: Implications for International Convergence'
-
Schipper, K., 'The Introduction of International Accounting Standards in Europe: Implications for International Convergence', European Accounting Review, Vol. 14, No. 1, 2005.
-
(2005)
European Accounting Review
, vol.14
, Issue.1
-
-
Schipper, K.1
-
59
-
-
2442696038
-
-
Securities. Exchange Commission (. SEC., Available at
-
Securities Exchange Commission (SEC 'The Concept Release on International Accounting Standards', 2000. Available at http://www.sec.gov/rules/concept/34- 42430.htm.
-
(2000)
'The Concept Release on International Accounting Standards'
-
-
-
60
-
-
0010911057
-
'Australia's ASRB - A Case Study of Political Activity and Regulatory Capture'
-
Walker, R., 'Australia's ASRB - a Case Study of Political Activity and Regulatory Capture', Accounting and Business Research, Vol. 17, No. 67, 1987.
-
(1987)
Accounting and Business Research
, vol.17
, Issue.67
-
-
Walker, R.1
|