AUT City Campus
Private Bag 92006
Auckland, 1142
New Zealand
Auckland University of Technology
SSRN RANKINGS
in Total Papers Downloads
Normative accounting theory, accounting recognition and measurement
Positive Accounting Theory, Philosophy of Science, Methodological Controversies
Audit Failure, Audit Quality, Finance Companies, Institutional Environment
Goodwill impairment; goodwill accounting approaches; IFRS; audit fee
New Zealand, Earnings, Income, Listed companies, Disclosure, Persistence, Variability, Predictive ability, Value relevance, Comprehensive income
Bangladesh, Audit quality, Accruals quality, Big 4 affiliates, Investor protection
accrual quality; enforcement; IFRS; institutional oversight
Bargain Purchase Gains, Business Combinations, IFRS, Australia
IFRS 15, Revenue recognition, IFRS impacts
Goodwill impairment; firm life cycle; accounting estimates and judgments; note disclosures; disclosure regulation; Australia
Conceptual Framework, Accounting Standard Setting, Accounting for Leases, IFRS, Principles-Based Standards, Rules-Based Standards
Goodwill Impairment, IFRS, Corporate Governance, Accounting Discretion, Australia
IFRS, earnings quality, discretionary accruals, cash flows
Business failure, Conservatism, Finance companies, New Zealand
