Li Su

Auckland University of Technology

AUT City Campus

Private Bag 92006

Auckland, 1142

New Zealand

SCHOLARLY PAPERS

3

DOWNLOADS

197

SSRN CITATIONS

1

CROSSREF CITATIONS

0

Scholarly Papers (3)

1.

Audit Failure of New Zealand Finance Companies – An Exploratory Investigation

Pacific Accounting Review, Vol. 28, No. 3, 2016
Number of pages: 42 Posted: 26 Jan 2017
Auckland University of Technology, Auckland University of Technology and Auckland University of Technology - Faculty of Business & Law
Downloads 114 (332,039)
Citation 1

Abstract:

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Audit Failure, Audit Quality, Finance Companies, Institutional Environment

2.

How Did IFRS 15 Affect the Revenue Recognition Practices and Financial Statements of Firms? Evidence From Australia and New Zealand

Kabir, Humayun, and Su, Li. How did IFRS 15 affect the revenue recognition practices and financial statements of firms? Evidence from Australia and New Zealand. Journal of International Accounting, Auditing and Taxation (Forthcoming).
Number of pages: 60 Posted: 05 Jan 2022 Last Revised: 06 Jun 2022
Humayun Kabir and Li Su
Auckland University of Technology and Auckland University of Technology
Downloads 83 (415,641)

Abstract:

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IFRS 15, Revenue recognition, IFRS impacts

3.

Firm Life Cycle and the Disclosure of Estimates and Judgments in Goodwill Impairment Tests: Evidence from Australia

Journal of Contemporary Accounting and Economics, April 2020
Posted: 01 May 2020
Auckland University of Technology, Auckland University of Technology and Auckland University of Technology - Faculty of Business & Law

Abstract:

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Goodwill impairment; firm life cycle; accounting estimates and judgments; note disclosures; disclosure regulation; Australia