| عنوان فارسی مقاله: |
کیفیت حسابداری در پذیرش قبل و بعد از پذیرش استاندارد های گزارش دهی مالی بین المللی(IFRS) و تاثیر سند فنی کمیته حسابرسی استرالیا |
| عنوان انگلیسی مقاله: |
Accounting quality in pre-/post-IFRS adoption and the impact of audit committee expertise – evidence from Australia |
1 – مقدمه
2 – کمیته های حسابرسی در استرالیا
3- تحقیق قبلی و توسعه فرضیات
4 – طراحی تحقیق
4-1 انتخاب نمونه
4-2 سنجش های مدیریت بر درامد ها
4-3 اندازه گیری کیفیت تعهدات
4-5 مشخصه مدل
5 – نتایج
5-1 آمار های توصیفی
5-2 ماتریس همبستگی
5-3 نتایج تحلیل رگرسیون چند گانه
5-4 بررسی های نیرومندی
6- نتیجه گیری
کلمات کلیدی :
Economics and Political Implications of International Financial ...https://books.google.com/books?isbn=1466698772Uchenna, Efobi - 2016 - Business & EconomicsIFRS could increase transparency which leads to the quality of financial reporting ... insignificantly improved accounting quality between post and pre adoption ...The Format of the IJOPCM, first submission - Science Publishing ...www.sciencepubco.com/index.php/IJAES/article/download/6121/2301by YM Sellami - 2016 - Related articlesstudies on accounting quality and IFRS have been conducted on the U.S and ...... 'Accounting quality in the pre-/post-IFRS adoption and the impact on audit.Standardization of Financial Reporting and Accounting in Latin ...https://books.google.com/books?isbn=1466684542Lourenço, Isabel - 2015 - Business & EconomicsIt is expected that to happen for the Pre-Adoption period. ... In other words, a harmonization on accounting quality for these countries after IFRS is expected.[PDF]does ifrs convergence improve quality of accounting ... - Virtus InterPresswww.virtusinterpress.org/IMG/pdf/Wen_Qu_Michelle_Fong_Judy_Oliver_paper.pdfby W Qu - Cited by 13 - Related articlesof accounting information for investors in the A-share market in China. We analyse investor's reaction to financial information released pre and post IFRS ...Globalisation and Contextual Factors in Accounting: The Case of Germanyhttps://books.google.com/books?isbn=1780522452Eva Heidhues, Christopher Patel - 2012 - Business & Economicsinfluences accountants' exercise of professional judgments, these studies have largely ... data pre- and post-IFRS adoption highlighted major differences between EU ... an improvement in accounting quality (Devalle, Onali, & Magarini, 2010).