Determinants of a firm's reaction to the introduction of AAS 18 / by John S. Pavletich.

Pavletich, John S. (1988). Determinants of a firm's reaction to the introduction of AAS 18 / by John S. Pavletich. Master's Thesis, School of Business, The University of Queensland.

       
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Author Pavletich, John S.
Thesis Title Determinants of a firm's reaction to the introduction of AAS 18 / by John S. Pavletich.
School, Centre or Institute School of Business
Institution The University of Queensland
Publication date 1988
Thesis type Master's Thesis
Language eng
Subjects 1501 Accounting, Auditing and Accountability
Formatted abstract Statement of Accounting Standards II Accounting for Goodwill" (AAS 18) requires that only purchased good will be brought to account and that it be capitalised as an asset and amortised over its useful life, that period not to exceed twenty years. While AAS 18 was designed to make reporting of goodwill more uniform firms have been observed to deliberately modify or ignore provisions of the standard, often with the assent of their auditors.

The purpose of this study is to develop and test hypotheses about what firm attributes are likely to be associated with management's compliance decision and what incentives auditors have to qualify the accounts where a breach has occurred. Empirical support was found for the expected association of the compliance decision with 1everage, earnings growth and presence of debentures. It was also found that auditors are more likely to qualify a firm's accounts for non-compliance where there is firm claimholder diversity and have a propensity to concur with management's non-compliance decision where public debt is on issue.

 
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