Australian Government
Australian Accounting Standards Board
The Australian Accounting Standards Board’s SSRN Working Paper Series is designed to bring cutting edge research in the field of accounting standards in a timely manner to as wide an audience as possible.
Working papers at an advanced stage of development are invited for consideration for inclusion in the Working Paper Series. Selection is based primarily upon relevance to the AASB’s work agenda (both research and technical), which places an emphasis on the use of Australian data.
All working papers accepted into the Working Paper Series will be considered at Board level by the AASB, as well as staff, for influence on specific projects. Consequently, all working papers accepted will have an impact on the AASB’s output.
While not peer-reviewed, all working papers submitted will be subjected to a review process to assess suitability and potential for impact. All working papers accepted, therefore, have met the requirements of relevance and potential for impact to be considered by the AASB in formulating appropriate policy matters and the standard setting process
The AASB working papers are published at the AASB SSRN, which is managed by the AASB Research Centre.
These working papers are not refereed, and in most cases, these working papers constitute “work in progress” that would be published in scholarly, peer-reviewed journals.
If you wish to cite the paper, please contact the lead author or [email protected] to ensure you have obtained the most up-to-date paper and appropriate citation.
The views expressed are those of the authors and do not necessarily reflect those of the AASB.
If you wish to submit a working paper, please click here.