Standard‐setting in Australia: Implications of Recent Radical Reform Proposals

Abstract

We examine the implications of the Howard government's Corporate Law Economic Reform Program as they relate to accounting standard‐setting in Australia. A luck of systematic and compelling evidence for wholesale changes to the existing standard‐setting process is identified, as is a fundamental shift in the rationale for standard‐setting which underlies the proposed changes. We disagree with the main plank of the proposals, that is, that international accounting standards should be adopted in Australia.

Cite this work

No public copy is stored for this record, so only the metadata is cited.

Stored only when both papers are in the corpus — 25 citations exist upstream.

Papers that cite the same references — the relational fallback while embeddings are still backfilling.