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Cited by

• 2007Could fair value accounting be useful, under NPM models, for users of financial information?34 cited
• 2004Infrastructure assets disclosure in Australian public sector annual reports31 cited
• 2004Infrastructure Reporting: Attitudes of Preparers and Potential Users27 cited
• 2020Accounting for infrastructure assets in the public sector: The state of the art in academic research and international standards setting24 cited
• 2000Measurement Challenges and Consequences in the Australian Public Sector24 cited
• 2011Issues in the Preparation of Public Sector Consolidated Statements23 cited
• 2019Firm characteristics and compliance with IAS/IFRS20 cited
• 2008Accounting for Public Hospitals: A Case Study of Modified GAAP18 cited
• 2009Beyond commercial in confidence: accounting for power privatisation in Victoria18 cited
• 2011Reporting on Infrastructure in Australia: Practices and Management Preferences14 cited
• 2003Accrual Accounting & Financial Reporting in the Public Sector: Reframing the Debate13 cited
• 2024Firm characteristics and compliance with IFRSs for small and medium-sized entities in developing countries: evidence from Tanzania10 cited