Discovery Projects - Grant ID: DP0880315

Funding Activity

Website
http://dataportal.arc.gov.au/NCGP/Web/Grant/Grant/DP0880315

Funding Status
Closed

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Funded Activity Summary

Consistency of going concern audit report modifications over time, audit firms and countries. This research has both national and international benefits. Evidence of the consistency of the going concern audit reporting decision over time and by audit firms in Australia is important to financial report users. Further, an examination of audit reporting behaviour across countries contributes to international convergence. Without consistent application, the benefits of convergence decrease and transactions costs and information risk increase. Australia has a policy of international convergence and it is important that Australian representatives have input into the standard-setting process and policy and research supporting these standards both nationally and internationally. The research team can have this input.

Funded Activity Details

Start Date: 15-04-2008

End Date: 30-04-2013

Funding Scheme: Discovery Projects

Funding Amount: $165,519.00

Funder: Australian Research Council

Research Topics

ANZSRC Field of Research (FoR)

Auditing And Accountability | International Accounting | Accounting, Auditing and Accountability

ANZSRC Socio-Economic Objective (SEO)

Finance and investment services | Understanding international relations | Property and business services |

Other Keywords

Accounting, Auditing and Accountability | Auditing And Accountability | Finance and investment services | International Accounting | Property and business services | Understanding international relations

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