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Publications: Smith, Malcolm

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Number of items: 7.

Journal Article

Marshall, R., Smith, M. and Armstrong, R. (2010) Ethical issues facing tax professionals: A comparative survey of tax agents and practitioners in Australia. Asian Review of Accounting, 18 (3). pp. 197-220.

Marshall, R., Smith, M. and Armstrong, R. (2006) The impact of audit risk, materiality and severity on ethical decision making: An analysis of the perceptions of tax agents in Australia. Managerial Auditing Journal, 21 (5). pp. 497-519.

Smith, M., Fiedler, B., Brown, B. and Kestel, J-A (2001) Structure versus judgement in the audit process: a test of Kinney’s classification. Managerial Auditing Journal, 16 (1). pp. 40-49.

Marshall, R., Smith, M. and Armstrong, R.W. (1997) Self‐assessment and the tax audit lottery: the Australian experience. Managerial Auditing Journal, 12 (1). pp. 9-15.

Smith, M. and Taffler, R. (1996) Improving the communication of accounting information through cartoon graphics. Accounting, Auditing & Accountability Journal, 9 (2). pp. 68-85.

Smith, M. (1996) Qualitative characteristics in accounting disclosures: a desirability trade‐off. Managerial Auditing Journal, 11 (3). pp. 11-16.

Smith, M. and Taffler, R. (1992) The chairman's statement and corporate financial performance. Accounting & Finance, 32 (2). pp. 75-90.

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