Ann Tarca

University of Western Australia

Professor

Business School

35 Stirling Highway

Crawley WA 6009

Australia

  • University of Western Australia

    • Email
    • Tel: +61 8 6488 3868
    • Fax: +61 8 6488 1047
SCHOLARLY PAPERS

33

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69

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200

Scholarly Papers (33)

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1.

The Case for Global Accounting Standards: Arguments and Evidence

Number of pages: 17 Posted: 22 Jan 2013
Ann Tarca
University of Western Australia
Downloads 6,185 (1,178)
Citation 8

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IFRS, cost and benefits, common accounting standards

2.

IFRS Fair Value Measurement and Accounting Policy Choice in the United Kingdom and Australia

AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Number of pages: 30 Posted: 29 Sep 2008 Last Revised: 15 Mar 2012
David Cairns, Dianne Massoudi, Ross Taplin and Ann Tarca
affiliation not provided to SSRN, affiliation not provided to SSRN, Murdoch University and University of Western Australia
Downloads 3,040 (4,027)
Citation 16

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Fair value measurement, accounting policy choice, within country comparability, between country comparability, T index

3.

International Convergence of Accounting Practices: Choosing between IAS and Us Gaap

Downloads 2,559 ( 5,398)
Citation 44

International Convergence of Accounting Practices: Choosing between IAS and Us Gaap

Number of pages: 36 Posted: 15 Oct 2002
Ann Tarca
University of Western Australia
Downloads 1,367 (14,735)
Citation 1

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international harmonization, international accounting standards, foreign stock exchange listing

International Convergence of Accounting Practices: Choosing between IAS and Us Gaap

Number of pages: 32 Posted: 31 Mar 2004
Ann Tarca
University of Western Australia
Downloads 1,192 (18,195)
Citation 4

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4.

Mandatory Adoption of IFRS and Analysts’ Forecasts: How Much Does Enforcement Matter?

UNSW Australian School of Business Research Paper No. 2009 ACCT 01
Number of pages: 58 Posted: 05 Nov 2009 Last Revised: 01 May 2013
John P. Preiato, Philip R. Brown and Ann Tarca
The University of Western Australia, UWA Business School, M250 and University of Western Australia
Downloads 1,481 (13,260)
Citation 8

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IInternational Financial Reporting Standards, IFRS, Analyst Forecast Accuracy, Enforcement of Accounting Standards, Audit Fees, Regulation, Rule of Law

5.

Achieving International Harmonisation Through Accounting Policy Choice

Number of pages: 37 Posted: 15 Oct 2002
Ann Tarca
University of Western Australia
Downloads 1,338 (15,547)
Citation 4

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international accounting convergence, accounting policy choice, International Accounting Standards, foreign stock exchange listings

6.

Identifying Decision Useful Information With the Matrix Format Income Statement

Downloads 980 ( 24,770)
Citation 12

Identifying Decision Useful Information With the Matrix Format Income Statement

Number of pages: 41 Posted: 16 Feb 2007
Ann Tarca, Philip R. Brown, Phil Hancock, David R. Woodliff, Michael E. Bradbury and Tony van Zijl
University of Western Australia, UWA Business School, M250, University of Western Australia, University of Western Australia, Massey University and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 977 (24,488)
Citation 8

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comprehensive income, matrix income statement, performance reporting, IASB

Identifying Decision Useful Information with the Matrix Format Income Statement

Journal of International Financial Management & Accounting, Vol. 19, No. 2, pp. 184-217, Summer 2008
Number of pages: 34 Posted: 06 May 2008
Ann Tarca, David R. Woodliff, Phil Hancock, Philip R. Brown, Michael E. Bradbury and Tony van Zijl
University of Western Australia, University of Western Australia, University of Western Australia, UWA Business School, M250, Massey University and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 3 (717,490)
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7.

IFRS and Accounting Quality: The Impact of Enforcement

Number of pages: 47 Posted: 30 Nov 2012
Nelunika Samarasekera, Millicent Chang and Ann Tarca
Western Australia Department of Treasury, The University of Western Australia and University of Western Australia
Downloads 961 (25,436)
Citation 6

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IFRS, accounting quality, public enforcement, auditor oversight, security market regulators

8.

An Investigation of Compliance With International Accounting Standards by Listed Companies in the Gulf Co-Operation Council Member States

Number of pages: 49 Posted: 16 Feb 2007
Bader Al-Shammari, Philip R. Brown and Ann Tarca
Public Authority for Applied Education and Training (PAAET), UWA Business School, M250 and University of Western Australia
Downloads 872 (29,246)
Citation 9

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International Accounting Standards (IAS), compliance, audit, enforcement, Gulf Co-Operation Council (GCC) member states

9.

Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy

Downloads 857 ( 30,046)
Citation 19

Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy

FIRN Research Paper
Number of pages: 68 Posted: 28 Jun 2013 Last Revised: 24 Apr 2014
Philip R. Brown, John P. Preiato and Ann Tarca
UWA Business School, M250, The University of Western Australia and University of Western Australia
Downloads 857 (29,592)
Citation 20

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security market regulation, external audit, IFRS, compliance, enforcement, accounting quality

Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy

Journal of Business Finance & Accounting, Vol. 41, Issue 1-2, pp. 1-52, 2014
Number of pages: 52 Posted: 25 Feb 2014
Philip R. Brown, John P. Preiato and Ann Tarca
UWA Business School, M250, The University of Western Australia and University of Western Australia
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security market regulation, external audit, IFRS, compliance, enforcement, accounting quality

10.

International Convergence of Accounting Standards: 'Hot Topics' and Constituents' Views in Japan

Number of pages: 31 Posted: 30 Jan 2007
Sei-Ichi Kaneko and Ann Tarca
Security Analysts Association of Japan and University of Western Australia
Downloads 734 (37,117)

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International Accounting Standards Board, Accounting Standards Board of Japan, convergence, fair value measurement, comprehensive income, leases, business combinations

11.

An Investigation of the Relationship between Use of International Accounting Standards and Source of Company Finance in Germany

Downloads 592 ( 49,434)

An Investigation of the Relationship between Use of International Accounting Standards and Source of Company Finance in Germany

Number of pages: 42 Posted: 09 Aug 2005 Last Revised: 15 Mar 2012
Ann Tarca, Melissa Moy and Richard Donald Morris
University of Western Australia, University of Western Australia and UNSW Australia Business School, School of Accounting
Downloads 591 (48,908)

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international accounting standards, IAS IFRS, US GAAP, source of company finance, outsider equity, outsider debt, foreign stock exchange listing

An Investigation of the Relationship between Use of International Accounting Standards and Source of Company Finance in Germany

Abacus, Vol. 49, Issue 1, pp. 74-98, 2013
Number of pages: 25 Posted: 09 Mar 2013
Ann Tarca, Richard Donald Morris and Melissa Moy
University of Western Australia, UNSW Australia Business School, School of Accounting and The University of Western Australia - UWA Business School
Downloads 1 (743,163)
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Foreign stock exchange listing, IAS/IFRS, International accounting standards, Outsider debt, Outsider equity, Source of finance company, U.S. GAAP

12.

An Investigation of the International Comparability of Management Commentary Reports

Number of pages: 54 Posted: 13 Feb 2007 Last Revised: 20 Aug 2013
Serene Seah and Ann Tarca
University of Western Australia and University of Western Australia
Downloads 501 (61,038)
Citation 3

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International comparability, management commentary, narrative disclosure, Management Discussion and Analysis (MD&A), Operating andFinancial Review (OFR)

13.

Achieving High Quality, Comparable Financial Reporting: A Comparison of Independent Enforcement Bodies in Australia and the United Kingdom

Number of pages: 43 Posted: 14 Apr 2005
Ann Tarca and Philip R. Brown
University of Western Australia and UWA Business School, M250
Downloads 462 (67,503)

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Financial reporting regulation, enforcement, Australian Securities and Investment Commission, ASIC, Financial Reporting Review Panel, FRRP

14.

IFRS Adoption and Analysts' Earnings Forecasts: Australian Evidence

Number of pages: 34 Posted: 06 Nov 2009 Last Revised: 19 Nov 2010
Julie Cotter, Ann Tarca and Marvin Wee
University of Southern Queensland, University of Western Australia and Australian National University (ANU)
Downloads 419 (75,987)
Citation 1

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International Financial Reporting Standards (IFRS); analysts’ forecasts error and dispersion; AASB 1047 and AASB 101 IFRS transition disclosure

15.

A Comparison of Between-Country Measures of Legal Setting and Enforcement of Accounting Standards

Downloads 314 (105,495)
Citation 18

A Comparison of Between-Country Measures of Legal Setting and Enforcement of Accounting Standards

Number of pages: 63 Posted: 24 Apr 2014
John P. Preiato, Philip R. Brown and Ann Tarca
The University of Western Australia, UWA Business School, M250 and University of Western Australia
Downloads 314 (104,879)
Citation 4

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legal system, enforcement of accounting standards; auditors; regulation; rule of law; International Financial Reporting Standards; IFRS; analysts’ forecasts; forecast error; forecast dispersion

A Comparison of Between‐Country Measures of Legal Setting and Enforcement of Accounting Standards

Journal of Business Finance & Accounting, Vol. 42, Issue 1-2, pp. 1-50, 2015
Number of pages: 50 Posted: 26 Feb 2015
John P. Preiato, Philip R. Brown and Ann Tarca
The University of Western Australia, UWA Business School, M250 and University of Western Australia
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Citation 2
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legal system, enforcement of accounting standards, auditors, regulation, rule of law, International Financial Reporting Standards, IFRS, analysts’ forecasts, forecast error, forecast dispersion

16.

The Value Relevance of IFRS Earnings Totals and Subtotals and Non-GAAP Performance Measures

Number of pages: 37 Posted: 25 May 2018
Greg Clinch, Ann Tarca and Marvin Wee
Macquarie Business School, University of Western Australia and Australian National University (ANU)
Downloads 258 (130,023)
Citation 2

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IFRS, IASB, performance reporting, underlying earnings, pro forma earnings, street earnings, non-GAAP earnings, alternative performance measures

17.

IFRS Non-GAAP Earnings Disclosures and Fair Value Measurement

Downloads 185 (178,444)
Citation 6

IFRS Non-GAAP Earnings Disclosures and Fair Value Measurement

Accounting and Finance, Forthcoming
Number of pages: 45 Posted: 06 Jul 2015 Last Revised: 07 Jan 2016
Lance Malone, Ann Tarca and Marvin Wee
Commonwealth Bank of Australia, University of Western Australia and Australian National University (ANU)
Downloads 185 (178,348)
Citation 2

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IFRS, Non-GAAP, fair value measurement, analyst forecasts

IFRS Non‐GAAP Earnings Disclosures and Fair Value Measurement

Accounting & Finance, Vol. 56, Issue 1, pp. 59-97, 2016
Number of pages: 39 Posted: 03 Mar 2016
Lance Malone, Ann Tarca and Marvin Wee
Commonwealth Bank of Australia, University of Western Australia and Australian National University (ANU)
Downloads 0
Citation 1
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IFRS, Non‐GAAP, Fair value measurement, Analyst forecasts

18.

Foreign Firms in the Less-Regulated Us Market

Number of pages: 20 Posted: 10 Dec 2004
Robert B. B. Durand, Jessica Tan and Ann Tarca
Curtin University of Technology - School of Economics and Finance - Department of Finance and Banking, The University of Western Australia - Department of Accounting and Finance and University of Western Australia
Downloads 172 (190,323)

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International cross-listing, foreign stock exchange listing, Level I ADRs, US OTC market

19.

Disclosure Incentives, Mandatory Standards and Firm Communication in the IFRS Adoption Setting

Downloads 164 (198,195)

Disclosure Incentives, Mandatory Standards and Firm Communication in the IFRS Adoption Setting

Number of pages: 46 Posted: 25 Jun 2011 Last Revised: 15 Mar 2012
Marvin Wee, Ann Tarca and Millicent Chang
Australian National University (ANU), University of Western Australia and The University of Western Australia
Downloads 164 (198,376)
Citation 1

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INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS), AASB 1047, AASB 1, TRANSITION RECONCILIATION, CONTINUOUS DISCLOSURE REGIME, VALUE RELEVANCE

Disclosure Incentives, Mandatory Standards and Firm Communication in the IFRS Adoption Setting

Australian Journal of Management, Vol. 39, No. 2, 2014
Posted: 22 Jun 2014
Marvin Wee, Ann Tarca and Millicent Chang
Australian National University (ANU), University of Western Australia and The University of Western Australia

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AASB 1047, AASB 101, continuous disclosure regime, International Financial Reporting Standards (IFRS), transition reconciliation, value-relevance

20.

Exploring Comparability in Disclosure of Non-IFRS Performance Measures

Number of pages: 32 Posted: 28 Mar 2019
Greg Clinch, Ann Tarca and Marvin Wee
Macquarie Business School, University of Western Australia and Australian National University (ANU)
Downloads 139 (227,144)

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IFRS Standards, IASB, primary financial statements, performance reporting, voluntary disclosure, underlying earnings, pro forma earnings, street earnings, non-GAAP earnings, management performance measures, comparability

21.

Financial Performance Explanations and Institutional Setting

Accounting and Business Research, Vol. 40, No. 5, pp. 421-450, 2010
Number of pages: 68 Posted: 17 Feb 2010 Last Revised: 30 Jul 2014
Walter Aerts and Ann Tarca
University of Antwerp and University of Western Australia
Downloads 125 (246,710)

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Management discussion and analysis (MD&A), Operating and Financial Review (OFR), regulation, enforcement, litigation, attributional statements

22.

Discussion of Isidro, Ohanlon and Young

Abacus, Vol. 42, Issue 3-4, pp. 345-353, September 2006
Number of pages: 9 Posted: 17 Oct 2006
Ann Tarca
University of Western Australia
Downloads 15 (600,131)
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23.

Achieving High Quality, Comparable Financial Reporting: A Review of Independent Enforcement Bodies in Australia and the United Kingdom

Abacus, Vol. 43, No. 4, pp. 438-473, December 2007
Number of pages: 36 Posted: 27 Nov 2007
Philip R. Brown and Ann Tarca
UWA Business School, M250 and University of Western Australia
Downloads 12 (620,827)
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24.

The Impact of Segment Reporting Under the IFRS 8 and SFAS 131 Management Approach: A Research Review

Journal of International Financial Management & Accounting, Vol. 24, Issue 3, pp. 261-312, 2013
Number of pages: 52 Posted: 10 Sep 2013
Nancy B. Nichols, Donna L. Street and Ann Tarca
James Madison University - College of Business, University of Dayton - Accounting and University of Western Australia
Downloads 2 (696,584)
Citation 1
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25.

Management's Earnings Justification and Earnings Management Under Different Institutional Regimes

Corporate Governance: An International Review, Vol. 21, Issue 1, pp. 93-115, 2013
Number of pages: 23 Posted: 04 Jan 2013
Walter Aerts, Peng Cheng and Ann Tarca
University of Antwerp, Xi'an Jiaotong - Liverpool University - International Business School Suzhou and University of Western Australia
Downloads 1 (708,849)
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Corporate Governance, Earnings Management Justification, Management Commentary, Performance Explanations, Reporting Environments

26.

External Auditors' Evaluation of a Management's Expert's Credibility: Evidence from Australia

International Journal of Auditing, Vol. 24, Issue 1, pp. 90-109, 2020
Number of pages: 20 Posted: 23 May 2020
Prerana Agrawal, Ann Tarca and David Woodliff
University of Western Australia, University of Western Australia and affiliation not provided to SSRN
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Interview Data, Audit Evidence, Audit Judgment, Audit Quality, Auditing Standards, Auditors' Reliance on the Work of Experts, Documentation, Regulation, Source Credibility

27.

Accounting for Financial Instruments with Characteristics of Debt and Equity: Finding a Way Forward

Accounting & Finance, Vol. 59, Issue 1, pp. 7-58, 2019
Number of pages: 52 Posted: 12 Mar 2019
Neil L. Fargher, Baljit K. Sidhu, Ann Tarca and Warrick Van Zyl
Australian National University (ANU), UNSW Australia Business School, School of Accounting, University of Western Australia and The University of Western Australia
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Compound instruments, Equity, Hybrid, IAS 32, Liabilities

28.

Exploring the Influence of Institutional Factors on the Segment Disclosure Practices of Large European Listed Entities

Posted: 06 Oct 2018
Nadia Albu and Ann Tarca
Bucharest Academy of Economic Studies and University of Western Australia

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IFRS 8, Segment Disclosures, Disclosure Quality, Institutional Theory

29.

IFRS Adoption and Analysts’ Earnings Forecasts: Australian Evidence

Accounting & Finance, Vol. 52, Issue 2, pp. 395-419, 2012
Number of pages: 25 Posted: 21 Apr 2012
Julie Cotter, Ann Tarca and Marvin Wee
University of Southern Queensland, University of Western Australia and Australian National University (ANU)
Downloads 0 (726,980)
Citation 2
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International financial reporting standards, Analysts’ forecasts error and dispersion, AASB 1047 and AASB 101 IFRS transition disclosure

30.

ASIC Actions: Canaries for Poor Corporate Governance?

Posted: 04 Jul 2008 Last Revised: 16 May 2014
Jennifer Filippetto, Raymond da Silva Rosa and Ann Tarca
The University of Western Australia, The University of Western Australia - Department of Accounting and Finance and University of Western Australia

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corporate governance, accounting standards, enforcement, Australian Securities and Investment Commission

31.

Does Cross-Listing Signal Quality?

Journal of Contemporary Accounting and Economics, Forthcoming
Posted: 19 Nov 2006
Robert B. B. Durand, Felix Gunawan and Ann Tarca
Curtin University of Technology - School of Economics and Finance - Department of Finance and Banking, The University of Western Australia and University of Western Australia

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cross-listing, long-run abnormal returns

32.

The Impact of Us Gaap Reconciliation Requirements on Choice of Foreign Stock Exchange for Firms from Common Law and Code Law Countries

Posted: 14 Apr 2005
Robert B. B. Durand and Ann Tarca
Curtin University of Technology - School of Economics and Finance - Department of Finance and Banking and University of Western Australia

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Harmonization of accounting standards, US GAAP Form 20-F reconciliation, Cross-listing, Foreign stock exchange listing, Code law/common law legal systems.

33.

A Commentary on Issues Relating to the Enforcement of International Financial Reporting Standards in the EU

Posted: 16 Mar 2005
Ann Tarca and Philip R. Brown
University of Western Australia and UWA Business School, M250

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Enforcement, Compliance, Regulatory oversight in the European Union (EU), Financial reporting regulation, International financial reporting standards, IFRS