https://ogma.newcastle.edu.au/vital/access/ /manager/Index en-au 5 https://ogma.newcastle.edu.au/vital/access/ /manager/Repository/uon:44950 Tue 25 Oct 2022 11:53:31 AEDT ]]> https://ogma.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://ogma.newcastle.edu.au/vital/access/ /manager/Repository/uon:46086 Fri 11 Nov 2022 09:17:09 AEDT ]]>