Browsing Open Research by Author "Kabir, M"

Now showing items 1-3 of 3

Audit Failure of New Zealand Finance Companies – an Exploratory Investigation

Kabir, M; Su, L; Rahman, A (Emerald Insight, 2016)

Purpose The setting of private finance companies that failed in New Zealand during 2006-2012 was characterized by weaker corporate governance and enforcement of securities law. This paper aims to explore audit failure in ...
How Does the IASB Use the Conceptual Framework in Developing IFRSs? An Examination of the Development of IFRS 16 Leases

Kabir, M; Rahman, A (American Accounting Association, 2018)

We examine how the International Accounting Standards Board (IASB) used the Conceptual Framework for Financial Reporting (Framework) in developing the new lease accounting standard International Financial Reporting Standard ...
The Role of Corporate Governance in Accounting Discretion Under IFRS: Goodwill Impairment in Australia

Kabir, M; Rahman, A (Elsevier, 2016)

A major concern with the adoption of International Financial Reporting Standards (IFRS) is the accounting discretion allowed under the IFRS, and its potential opportunistic use by managers. We examine the role of corporate ...