publication . Preprint . 2000

The Kontiki of Global Accounting.

George Mickhail;
Open Access
  • Published: 01 Jan 2000
Global financial reporting is experiencing a “credibility crisis” due to concerns about the quality of reporting of financial results by corporations, which has been eroding in the rush to meet market expectations. This controversy highlights the need to examine the increasing expectation of ‘harmonisation’ by stock exchanges around the world, companies seeking global capital flows and the financial statement users. Meanwhile, securities regulators attempt to redefine their accounting standards, to cater for a global audience, without compromising market stability. The central question of this essay is whether Australian accounting standards are going to continu...

Bir, P. (1997), “The International Harmonisation Program Revisited”, CPA Communique, No. 79, Australian Society of CPAs Publication, Australia.

Day, P. (1997), “The Future of Accounting Standards in Australia”, ASCPA/University of Melbourne Annual Accounting Research Lecture, Australian Society of CPAs Online Publications, Http://

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