Compliance in the First Four Years of AAS 27 Financial Reporting by Local Government: A Study of the New South Wales Experience
This paper reports on a longitudinal study of the levels of compliance for the first fouryears (1994 to1997) following the introduction of the Australian Accounting Standard(AAS 27). The annual reports of all 177 local government councils in NSW wereanalysed revealing a high level of compliance with...
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| Format: | Article |
| Language: | English |
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University of Wollongong
2007-06-01
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| Series: | Australasian Accounting, Business and Finance Journal |
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| Online Access: | http://ro.uow.edu.au/aabfj/vol1/iss2/4 |