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Wiley InterScience | ||||||||||||||
  Accounting & FinanceVolume 46 Issue 4, Pages 629 - 652 Published Online: 12 Oct 2006 Journal compilation © 2009 Accounting and Finance Association of Australia and New Zealand Published on behalf of The Accounting and Finance Association of Australia and New Zealand
Abstract | References | Full Text: HTML, PDF (Size: 125K) | Related Articles | Citation Tracking  Australia's switch to international financial reporting standards: a perspective from account preparers Alison D. Higgins was an Honours student with the Discipline of Accounting, University of Sydney in 2003. This research is based on her Honours thesis. Alison is currently a financial analyst at St. George Bank. We would like to thank two anonymous referees for many useful comments and the invaluable feedback from the many senior financial executives who agreed to participate in the survey. We are grateful for financial assistance from the Discipline of Accounting and Business Law at the University of Sydney for this project. Copyright © The Authors Journal compilation © 2006 AFAANZ KEYWORDS Corporate law economic review program • International accounting standards • Senior financial executives • Surveys KEYWORDS M41 • G18 • F23 Abstract
This study reports the findings of a structured telephone survey on adoption of international financial reporting standards (IFRS) from 60 firms drawn from among Australia's top 200 corporations. Although we find evidence of strong systematic variation in survey responses with factors such as firm size, industry background and expected impacts on financial performance, the general results indicate that many respondents have not been well prepared for the transition and are generally very sceptical about the claimed benefits of IFRS as enunciated in the government's Corporate Law Economic Reform Program. The results have implications to other international reporting jurisdictions, particularly the European Union, where adoption of IFRS is already underway. doi: 10.1111/j.1467-629x.2006.00186.x Received 27 May 2005; accepted 11 November 2005 by Robert Faff. | 
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