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

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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

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