Mandatory accounting compliance by Australian mineral resources firms: the affect of auditor independence and specialisation

Mandatory accounting compliance by Australian mineral resources firms: the affect of auditor independence and specialisation

The two objectives of this thesis are to investigate the magnitude of compliance with AASB 6 Exploration for and Evaluation of Mineral Resources and AASB 136 Impairment of Assets; and to examine the influence of audit quality on the compliance levels utilising data from 305 Australian mineral resour...

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Bibliographic Details
Main Author: Heniro, Joshua
Format: Thesis
Language:English
Published: Curtin University 2010
Subjects:
compliance levels
AASB136
Australian mineral resources firms
audit quality
AASB6
magnitude of compliance
non-audit services
auditor independence
Online Access:http://hdl.handle.net/20.500.11937/830

Internet

http://hdl.handle.net/20.500.11937/830

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