Accounting quality in the pre-/post-IFRS adoption periods and the impact on audit committee effectiveness : evidence from Australia
Year of publication: |
November 2015
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Authors: | Bryce, Mitchell ; Ali, Muhammad Jahangir ; Mather, Paul |
Published in: |
Pacific-Basin finance journal. - Amsterdam [u.a.] : Elsevier, ISSN 0927-538X, ZDB-ID 1343420-2. - Vol. 35.2015, 1, p. 163-181
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Subject: | Accounting quality | Earnings management | IFRS adoption | Audit committee effectiveness | Australia | Australien | Prüfungsausschuss des Aufsichtsrats | Audit committee | IFRS | Bilanzpolitik | Accounting policy | Wirtschaftsprüfung | Financial audit | Rechnungswesen | Accounting |
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