https://nova.newcastle.edu.au/vital/access/ /manager/Index en-au 5 https://nova.newcastle.edu.au/vital/access/ /manager/Repository/uon:48038 Thu 16 Feb 2023 11:39:19 AEDT ]]> https://nova.newcastle.edu.au/vital/access/ /manager/Repository/uon:43605 Mon 26 Sep 2022 15:47:56 AEST ]]> https://nova.newcastle.edu.au/vital/access/ /manager/Repository/uon:47263 Mon 19 Jun 2023 15:05:34 AEST ]]> https://nova.newcastle.edu.au/vital/access/ /manager/Repository/uon:41217 Reduced Disclosure Requirements. A consultative process initiated by the Australian Accounting Standards Board to create a specific Australian accounting standard for differential reporting provided an opportunity for interested parties to participate. We analyse the motives of participants through semi-structured interviews with members of the Australian Accounting Standards Board and comment letter writers who responded to the relevant exposure draft. Our findings identify participants’ economic and political motivations and question the ability of the current standard-setting process to extract decision-making requirements from a wide range of users of financial statements and to reflect these in financial reporting standards. We find that the perspectives gathered are homogenised and that the process privileges the voices of powerful elites.]]> Fri 29 Jul 2022 08:33:32 AEST ]]> https://nova.newcastle.edu.au/vital/access/ /manager/Repository/uon:40252 Fri 08 Jul 2022 13:34:32 AEST ]]>