Regulatory capture in the globalisation of accounting standards
The Australian Financial Reporting Council recently shocked the world business community by unexpectedly announcing a change in the nation's approach to global-accounting-standards development. The change involved switching from ensuring consistency of Australian accounting standards with International Financial Reporting Standards (IFRSs) developed by the International Accounting Standards Board to outright adoption of IFRSs by 2005. At the time of the announcement, Australia had the most...[Show more]
|Collections||ANU Research Publications|
|Source:||Environment and Planning A|
|01_Godfrey _Regulatory_capture_in_the_2005.pdf||244.71 kB||Adobe PDF||Request a copy|
Items in Open Research are protected by copyright, with all rights reserved, unless otherwise indicated.