350101. Accounting theory and standards


Title350101. Accounting theory and standards
Parent3501. Accounting, auditing and accountability

Latest research outputs

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Avoiding the accountability 'sham-ritual': An agonistic approach to beneficiaries' participation in evaluation within nonprofit organisations
Kingston, Kylie L., Furneaux, Craig, de Zwaan, Laura and Alderman, Lyn. 2023. "Avoiding the accountability 'sham-ritual': An agonistic approach to beneficiaries' participation in evaluation within nonprofit organisations." Critical Perspectives on Accounting. 92. https://doi.org/10.1016/j.cpa.2020.102261

Article

Exploring Changing Requirements of Financial Statement Audit Reports via a Morphogenetic Approach
Deng, Ying, Bowrey, Graham and Jones, Greg. 2021. "Exploring Changing Requirements of Financial Statement Audit Reports via a Morphogenetic Approach." Australasian Accounting Business and Finance Journal. 15 (2), pp. 38-55. https://doi.org/10.14453/aabfj.v15i2.4

Article

Structuring an undergraduate accounting theory course to enhance the learning experience of Australian students: Preliminary findings
Leong, Raymond. 2015. "Structuring an undergraduate accounting theory course to enhance the learning experience of Australian students: Preliminary findings." RMIT Accounting Educators’ Conference 2015: Responding to Challenges: The Future of Accounting Education. Melbourne, Australia 23 Nov 2015

Paper

Who should teach what? Australian perceptions of the roles of universities and practice in the education of professional accountants
Howieson, Bryan, Hancock, Phil, Segal, Naomi, Kavanagh, Marie, Tempone, Irene and Kent, Jenny. 2014. "Who should teach what? Australian perceptions of the roles of universities and practice in the education of professional accountants." Journal of Accounting Education. 32 (3), pp. 259-275. https://doi.org/10.1016/j.jaccedu.2014.05.001

Article

The sustainability of charitable organisations
Omura, Teruyo and Forster, John. 2011. "The sustainability of charitable organisations." 12th Asian Accounting Academic Association Annual Conference. Bali, Indonesia 08 - 12 Oct 2011

Paper

Local council governance and audit committees - the missing link?
Jones, Gregory and Bowrey, Graham. 2013. "Local council governance and audit committees - the missing link?" Journal of New Business Ideas and Trends. 11 (2), pp. 58-66.

Article

The impact of cooperative learning and empowerment on the performance of first-year accounting students
Zraa, Wahida, Kavanagh, Marie and Johnson Morgan, Melissa. 2013. "The impact of cooperative learning and empowerment on the performance of first-year accounting students." Journal of Modern Accounting and Auditing. 9 (3), pp. 348-355.

Article

Business sustainability
Maloney, Suzanne. 2014. "Business sustainability." Birt, Jacqueline, Chalmers, Kerryn, Byrne, Suzanne, Maloney, Suzanne, Brooks, Albie and Oliver, Judy (ed.) Accounting: business reporting for decision making, 5th ed.. Brisbane, Australia. John Wiley & Sons. pp. 40-75

Textbook (chapter)

Costing government outputs: an assessment of activity based costing
Hampson, Veronica, Best, Peter and Kavanagh, Marie. 2014. "Costing government outputs: an assessment of activity based costing." Journal of American Academy of Business, Cambridge. 20 (1), pp. 24-32.

Article

Shady Bay Resort: an accounting practice set using MYOB Accounting Plus V16 and V17
Kavanagh, Marie and Brown, Marian. 2008. Shady Bay Resort: an accounting practice set using MYOB Accounting Plus V16 and V17. Sydney, Australia. Pearson Education Australia.

Authored book

Glowarm Traders manual accounting practice set
Kavanagh, Marie and Brown, Marian. 2007. Glowarm Traders manual accounting practice set . Sydney, Australia. Pearson Education Australia.

Authored book

Glowarm Traders MYOBv17: accounting practice set
Kavanagh, Marie and Brown, Marian. 2008. Glowarm Traders MYOBv17: accounting practice set. Sydney, Australia. Pearson Education Australia.

Authored book

Statement of cash flows
Byrne, Suzanne. 2010. "Statement of cash flows." Accounting: business reporting for decision making, 3rd ed.. Brisbane, Australia. John Wiley & Sons. pp. 244-301

Edited book (chapter)

Ethics and corporate governance
Byrne, Suzanne. 2010. "Ethics and corporate governance ." Accounting: business reporting for decision making, 3rd ed.. Brisbane, Australia. John Wiley & Sons. pp. 72-106

Edited book (chapter)

Accounting: business reporting for decision making, 3rd ed.
Birt, Jacqueline, Chalmers, Keryn, Byrne, Suzanne, Brooks, Albie and Oliver, Judy. 2010. Accounting: business reporting for decision making, 3rd ed. Brisbane, Australia. John Wiley & Sons.

Authored book

Essentials of auditing, assurance services and ethics in Australia: an integrated approach
Arens, Alvin A., Best, Peter, Shailer, Greg and Fiedler, Brenton. 2009. Essentials of auditing, assurance services and ethics in Australia: an integrated approach. Sydney, Australia. Pearson Education Australia.

Authored book

Determinants of the strength of accounting and reporting standards: A cross-country study
Boolaky, Pran Kishansing, Krishnamurti, Chandrasekhar and Hoque, Ariful. 2013. "Determinants of the strength of accounting and reporting standards: A cross-country study." Australasian Accounting Business and Finance Journal. 7 (4), pp. 17-36. https://doi.org/10.14453/aabfj.v7i4.3

Article

Statement of cash flows
Birt, Jacqueline, Chalmers, Keryn, Byrne, Suzanne, Brooks, Albie and Oliver, Judy. 2012. "Statement of cash flows ." Accounting: Business reporting for decision making, 4th ed.. Brisbane, Australia. John Wiley & Sons. pp. 253-311

Textbook (chapter)

Accounting: information for business decisions
Cunningham, Billie M., Nikolai, Loren A., Bazley, John D., Kavanagh, Marie, Slaughter, Geoff and Simmons, Sharelle. 2012. Accounting: information for business decisions. South Melbourne, Australia. Cengage Learning Australia.

Textbook

On the allocation of a takeover purchase price under AASB1013
James, Kieran, How, Janice and Verhoeven, Peter. 2011. "On the allocation of a takeover purchase price under AASB1013." Asian Academy of Management Journal of Accounting and Finance. 7 (2), pp. 1-34.

Article

The sustainability of charitable organisations
Omura, Teruyo and Forster, John. 2012. "The sustainability of charitable organisations." International Journal of Organisational Behaviour. 17 (2), pp. 1-17.

Article

IFRS adoption and analysts' earnings forecasts: Australian evidence
Cotter, Julie, Tarca, Ann and Wee, Marvin. 2012. "IFRS adoption and analysts' earnings forecasts: Australian evidence." Accounting and Finance. 52 (2), pp. 395-419. https://doi.org/10.1111/j.1467-629X.2010.00392.x

Article

Echoes of Sartre: using existentialism as a living philosophy to inform the teaching of the soft accounting theory, business ethics and ecological sustainability courses
James, Kieran. 2011. "Echoes of Sartre: using existentialism as a living philosophy to inform the teaching of the soft accounting theory, business ethics and ecological sustainability courses." Prime Research on Education. 1 (7), pp. 120-133.

Article

Corporate social responsibility disclosure and organisational performance: The case of Libya, a mixed methods study
Bayoud, Nagib Salem Muhammad. 2012. Corporate social responsibility disclosure and organisational performance: The case of Libya, a mixed methods study. PhD Thesis Doctor of Philosophy. University of Southern Queensland.

PhD Thesis

Towards international competence of Indonesian accounting undergraduates: a systems approach to identify inter-correlates between constructs of the education process
Yanto, Heri. 2012. Towards international competence of Indonesian accounting undergraduates: a systems approach to identify inter-correlates between constructs of the education process. PhD Thesis Doctor of Philosophy. University of Southern Queensland.

PhD Thesis

The effect of cooperative learning method on students' perceptions of empowerment and the development of professional accounting competencies
Zraa, Wahida. 2012. The effect of cooperative learning method on students' perceptions of empowerment and the development of professional accounting competencies. PhD Thesis Doctor of Philosophy. University of Southern Queensland.

PhD Thesis

Alignment of educational requirements within the professional accounting education system: a systems theory approach
Byrnes, Karyn. 2010. "Alignment of educational requirements within the professional accounting education system: a systems theory approach." 2010 Accounting and Finance Association of Australia and New Zealand Conference (2010 AFAANZ). Christchurch, New Zealand 04 - 06 Jul 2010 Christchurch, New Zealand. Accounting & Finance Association of Australia and New Zealand.

Paper

Academic standards and challenges for accounting educators
Kavanagh, Marie, Hancock, Philip, Howieson, Bryan, Tempone, Irene and Kent, Jenny. 2010. "Academic standards and challenges for accounting educators." Mula, Joseph M. (ed.) 2010 Accounting and Finance Association of Australia and New Zealand Conference (2010 AFAANZ). Christchurch, New Zealand 04 - 06 Jul 2010 Melbourne, Australia. Accounting & Finance Association of Australia and New Zealand.

Paper

Who should teach what? Perceptions of the roles of universities and practice in the education of professional accountants
Kavanagh, Marie, Hancock, Philip, Segal, Naomi, Howieson, Bryan and Kent, Jenny. 2010. "Who should teach what? Perceptions of the roles of universities and practice in the education of professional accountants." 2010 Accounting and Finance Association of Australia and New Zealand Conference (2010 AFAANZ). Christchurch, New Zealand 04 - 06 Jul 2010 Melbourne, Australia. Accounting & Finance Association of Australia and New Zealand.

Paper

A conceptual model for building international competencies of accounting graduates of Indonesian universities
Yanto, Heri, Mula, Joseph M. and Kavanagh, Marie H.. 2010. "A conceptual model for building international competencies of accounting graduates of Indonesian universities." Mula, Joseph M. (ed.) 2010 Accounting and Finance Association of Australia and New Zealand Conference (2010 AFAANZ). Christchurch, New Zealand 04 - 06 Jul 2010 Christchurch, New Zealand. Accounting & Finance Association of Australia and New Zealand.

Paper

Postcard from the podium: a real-world assessment task for postgradute and distance students
James, Kieran and Birt, Jacqueline. 2009. "Postcard from the podium: a real-world assessment task for postgradute and distance students." Accounting Education: An International Journal. https://doi.org/10.1080/09639280902790193

Article

Raskolnikov speaks today: Marxism and alienation in Fyodor Dostoyevsky’s Crime and Punishment and the implications for business ethics education
James, Kieran, Briggs, Susan P. and James, Eunice M.. 2011. "Raskolnikov speaks today: Marxism and alienation in Fyodor Dostoyevsky’s Crime and Punishment and the implications for business ethics education ." International Journal of Critical Accounting. 3 (4), pp. 321-349. https://doi.org/10.1504/IJCA.2011.042927

Article

What would Sartre say?: using existentialism to inform teaching thought and practice in accounting and management
James, Kieran and Walsh, Rex. 2011. "What would Sartre say?: using existentialism to inform teaching thought and practice in accounting and management." Educational Research. 2 (8), pp. 1317-1329.

Article

Accounting: business reporting for decision making
Birt, Jacqueline, Chalmers, Keryn, Beal, Diana, Brooks, Albie, Byrne, Suzanne and Oliver, Judy. 2008. Accounting: business reporting for decision making. Brisbane, Australia. John Wiley & Sons.

Authored book

Accrual and cash flow accounting models: a comparison of the value relevance and timeliness of their components
Cotter, Julie. 1996. "Accrual and cash flow accounting models: a comparison of the value relevance and timeliness of their components." Accounting and Finance. 36 (2), pp. 127-150. https://doi.org/10.1111/j.1467-629X.1996.tb00303.x

Article

Political connections, corporate governance and audit fees in Malaysia
Wahab, Effiezal Aswadi Abdul, Zain, Mazlina Mat and James, Kieran. 2011. "Political connections, corporate governance and audit fees in Malaysia." Managerial Auditing Journal. 26 (5), pp. 393-418. https://doi.org/10.1108/02686901111129562

Article

Voluntary disclosure research: which theory is relevant?
Cotter, Julie, Lokman, Norziana and Najah, Muftah M.. 2011. "Voluntary disclosure research: which theory is relevant?" The Journal of Theoretical Accounting Research. 6 (2), pp. 77-95.

Article

Effects of corporate ownership structure on earnings conservatism: evidence from China
Kung, Fan-Hua, Cheng, Chia-Ling and James, Kieran. 2010. "Effects of corporate ownership structure on earnings conservatism: evidence from China." Asian Journal of Finance and Accounting. 2 (1), pp. 47-67. https://doi.org/10.5296/ajfa.v2i1.431

Article

Accounting for goodwill in Australian business combinations: is there a value to choose?
James, Kieran. 2010. Accounting for goodwill in Australian business combinations: is there a value to choose? Saarbrucken, Germany. VDM Verlag Dr. Muller.

Authored book

Stakeholders' perspectives of the skills and attributes for accounting graduates
Kavanagh, Marie, Hancock, Philip, Howieson, Bryan, Kent, Jenny and Tempone, Irene. 2009. "Stakeholders' perspectives of the skills and attributes for accounting graduates." Segel, Naomi (ed.) 2009 Accounting and Finance Association of Australia and New Zealand Conference (2009 AFAANZ). Adelaide, Australia 05 - 07 Jul 2010 Melbourne, Australia. Accounting & Finance Association of Australia and New Zealand.

Paper

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