Australian Accounting Review

Read the top Australian Accounting Review articles online:

The One.Tel Collapse: Lessons for Corporate Governance
Reza Monem

A Review of the Role of Financial Reporting in the Global Financial Crisis
Matt Pinnuck

Ten Years of IFRS: Reflections and Expectations
Philip Brown and Ann Tarca

Corporate Social Responsibility: Why Business Should Act Responsibly and Be Accountable
Carol Adams and Ambika Zutshi

Commentary: Has Australia (or Any Other Jurisdiction) "Adopted" IFRS?
Stephen A. Zeff and Christopher W. Nobes

Australian Accounting Review (AAR) is the pre-eminent, peer-reviewed journal published four times a year on behalf of CPA Australia. AAR is positioned at the intersection of business and academe and features articles by leading practitioners and researchers. It aims to provide in-depth discussion and critical analysis of developments affecting professionals in all areas of finance, accounting and business.

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The adoption of international financial reporting standards (IFRS) has been described as a ‘watershed’ and the ‘greatest ever change in financial reporting’. This forum marks the 10th anniversary of the International Accounting Standards Board (IASB), with the papers contained herein exploring the impact of IFRS on standard setting, financial reporting practice and accounting education from the perspectives of standard setters, practitioners and academics:

Ten Years of IFRS: Reflections and Expectations
Philip Brown and Ann Tarca

Personal Reflections on Ten Years of the IASB
Warren McGregor

The Changing IASB and AASB Relationship
Kevin M. Stevenson

How the IASB Interacts with Domestic Standard Setters – A Network of Standard Setters
Jess Lyon

Stop and Smell the Roses
Paul Pacter

IFRS in the United States – Developments and Current Status
Holger Erchinger

IFRS in the United States: If, When and How
Donna L. Street

Ten Years of IFRS: Practitioners’ Comments and Suggestions for Research
Philip Brown and Ann Tarca

Some Implications of IFRS Adoption for Accounting Education
Beverley Jackling, Bryan Howieson and Riccardo Natoli

International Financial Reporting Standards in an Emerging Economy: Lessons from Romania
Nadia Albu and Cătălin Nicolae Albu

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