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Special issue: the quality of public sector auditing : profession, institutions and standards

Grossi, Giuseppe (ed.); Hay, David (ed.); … - 2023

Persistent link: https://www.econbiz.de/10014430472

Comments of the AFAANZ Auditing and Assurance Standards Committee on proposed International Standard on Auditing 570 (revised) going concern

Harding, Noel; Hay, David; Dharmasiri, Prabashi; Fu, Yi; … - In: Accounting and finance 64 (2024) 3, pp. 3157-3172

Persistent link: https://www.econbiz.de/10015164651

Comments on recent International Ethics Standards Board for Accountants Exposure Drafts regarding sustainability assurance and the use of external experts

Hay, David; Harding, Noel; Redmayne, Nives Botica; … - In: Accounting and finance 64 (2024) 4, pp. 4197-4216

Persistent link: https://www.econbiz.de/10015165229

Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 500 (revised) audit evidence

Fu, Yi; Harding, Noel; Hay, David; Khan, Mohammad Jahanzeb - In: Accounting and finance 63 (2023) 4, pp. 4805-4812

Persistent link: https://www.econbiz.de/10014477203

Comments of the AFAANZ Auditing and Assurance Standards Committee on the proposed standard on assurance engagements over GHG emissions disclosure

Hay, David; Harding, Noel; Gan, Chris; Ge, Irene; Linh Tu Ho - In: Accounting and finance 63 (2023) 4, pp. 4813-4820

Persistent link: https://www.econbiz.de/10014477204

Comments of the AFAANZ auditing and assurance standards committee on proposed international standard on auditing ISA for LCE

Coram, Paul J.; Fu, Yi; Garg, Mukush; Harding, Noel; … - In: Accounting and finance 62 (2022) 3, pp. 4219-4244

Persistent link: https://www.econbiz.de/10013468246

Bridging the gap between academia and standard setters

Sinclair, Rowena; Cordery, Carolyn - In: Pacific accounting review 28 (2016) 2, pp. 135-152

Persistent link: https://www.econbiz.de/10011480852

The purpose of financial reporting : the case for coherence in the conceptual framework and standards

Sutton, David B.; Cordery, Carolyn; Van Zijl, Tony - In: Abacus : a journal of accounting, finance and business … 51 (2015) 1, pp. 116-141

Persistent link: https://www.econbiz.de/10011402559

The Purpose of Financial Reporting : The Case for Coherence in the Conceptual Framework and Standards

Sutton, David Brent; Cordery, Carolyn; Van Zijl, Tony - 2015

This paper proposes a basis for progress in the development of the conceptual framework (CF) as a foundation for developing accounting standards. This topic has gained increased prominence following the IASB's (2013) release of its Review of the Conceptual Framework for Financial Reporting...

Persistent link: https://www.econbiz.de/10014137425

Privacy auditing standards

Toy, Alan; Hay, David C. - In: Auditing : a journal of practice & theory 34 (2015) 3, pp. 181-199

Persistent link: https://www.econbiz.de/10011341308