elaine evans

Macquarie University, Accounting & Corporate Governance, Faculty Member

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I am a researcher in the field of the accounting profession: history, practice and education

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SME reporting in Australia: Where to now for decision-usefulness?

by Karen Handley, Sue Wright, and elaine evans

This paper develops recommendations for simplified decision-useful SME financial reporting in Aus... more This paper develops recommendations for simplified decision-useful SME financial reporting in Australia - a country that has traditionally allowed a wide range of reporting standards to be used by these entities. Drawing on interviews and comment letters from a number of stakeholders, and data from a survey of users of financial statements of non-publicly accountable unlisted entities, we analyse stakeholder arguments for and against SMEs providing less detailed reports, and identify the line items that might be most useful to users for decision-making.

The Qualities that students respect in their teachers : does ethnicity matter?

This paper is part of a broader research project that explores how distinctions in attitudes arou... more This paper is part of a broader research project that explores how distinctions in attitudes around the concept of respect contribute to students' perceptions of teacher authority and teaching quality in business schools. The data is derived from a survey administered to students in first year accounting subjects in Australia, New Zealand and the United Kingdom. The research question is: does the ethnicity of students affect the qualities and attributes they respect in their teachers? The study finds that the survey responses suggest ethnicity impacts in unexpected ways on the different qualities that students respect in their teachers.

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The Australian Society of Accountants' Attempt to Introduce a Qualifying Examination in the Early 1970s: a Case of Form Over Substance

Http Dx Doi Org 10 1080 09639280701760926, Mar 1, 2008

This paper adds to an historical understanding of the relation between professional practice and ... more This paper adds to an historical understanding of the relation between professional practice and higher education by tracing the Australian Society of Accountant&amp;amp;#39;s (ASA) struggle to establish a qualifying examination as part of a new programme of professional accounting education in Australia. In 1970, when the ASA introduced a qualifying examination, which it had developed for candidates commencing their accounting

Ethnicity Matters: The Utility and Construction of Ethnicity in Accounting Education Research

Australian accounting academics: challenges and possibilities

Meditari Accountancy Research, 2014

Submission to the fourth Accounting History International Conference Braga, 7-9 September 2005

Have the Objectives of the Asx Recommendations on Good Corporate

Paper for presentation at the 9 th World Congress of Accounting Historians Melbourne, Australia, 30 July-2 August 2002

The Professionalization Project in High Income Oil Exporting Countries: The Case of Kuwait (1973–1985)

Australian Accounting Education and Research: Challenges and Possibilities

The Commonwealth Reconstruction Scheme and the disruption of negotiated relationships: state, profession and higher education

The shifting ground of professional accounting education: Establishing stability through collaboration

Higher education working as an adjunct to the accounting profession: a contested assumption

Accounting and finance education for undergraduate hospitality management and marketing students: finding out what they need to know

Ready or not: are SMEs ready to adopt Australian equivalents of International Financial Reporting Standards?

Waking up late

SMEs: debating the value of statements

Does better corporate governance make a difference in company value and operating performance?

Earnings management in Australia under ASX new corporate governance guidelines

Does better corporate governance make a difference to company value and operating performance?

elaine evans

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