Digital Commons Network^™

Bowraville And Phoebe's Fall: Award-Winning Australian Podcasts From The Media Formerly Known As Print, Wendy Carlisle

RadioDoc Review

Digital technology has democratised the audio storytelling space in a quite profound way. This article compares two major podcast investigations produced by established Australian newspaper mastheads: Bowraville by The Australian, and Phoebe’s Fall by The Age. Bowraville examines the unsolved murders of three Aboriginal children in the 1990s – all of whom came from the same small town. Phoebe’s Fall investigates the bizarre death in a garbage chute of a luxury Melbourne apartment building of 24-year-old Phoebe Handsjuk and her troubled relationship with her much older boyfriend.

In depicting what have been described as the three essential ingredients of …

La Revolte Des Prostituées/The Sex Workers Revolt: A Dual Analysis, Sean Prpick, Maud Beaulieu

RadioDoc Review

This documentary chronicles how hundreds of French sex workers went on strike in 1975 and occupied five Catholic churches to protest against police abuse and government closure of their workplace. Forty years on, Australian producer, academic and sex worker rights researcher Eurydice Aroney revisits the Lyon cathedral occupied by the women with the full blessing of its cleric, Père Blanc, now ninety years old. Interviews with Blanc and some of the original sex worker protesters are interwoven with archival material to make a compelling audio story, selected as a finalist for the UK In The Dark award (2015).

This work …

‘Swansong’ And ‘ Losing Yourself’: Meditations On Life, Death And The Liminal, Cristal Duhaime

RadioDoc Review

This article considers two very personal audio documentaries that reflect on love and identity via the liminal space between life and death. Swansong, by award-winning UK radio producer Hana Walker-Brown, is set in a hospital, as Hana and her father bear witness to her grandmother’s dying and celebrate her joyful life. Losing Yourself, by US producer Ibby Caputo, is a revelatory account of dealing with a cancer diagnosis.

Swansong is a picture of a person fondly remembered but Hana elevates it beyond eulogy into a multi-layered meditation. Her grandmother Joan’s voice flutters in and out of ethereal recreations of …

Intrigue: Murder In The Lucky Holiday Hotel – A Greek Tragedy In China, Sonya Song

RadioDoc Review

Following the 19th National Congress of the Communist Party of China, President Xi Jinping has rendered himself the omnipotent ruler of one fifth of the world’s population. Xi has defeated his political rivals with no mercy; among them was a rising political star, Bo Xilai, who was shot down in 2012 and is now in prison. Bo has been nearly forgotten – until early this year when his dramatic life and political battle were revived by Carrie Gracie with her brilliant BBC podcast series, Intrigue: Murder in the Lucky Holiday Hotel.

Although as a Chinese native I followed …

Intrigue: Murder In The Lucky Holiday Hotel – A Chinese House Of Cards Meets Agatha Christie., Drew Ambrose

RadioDoc Review

Intrigue: Murder in the Lucky Holiday Hotel is a podcast that is Agatha Christie meets House of Cards with an Oriental twist. It tells the story of the downfall of Bo Xilai, a once powerful and charismatic politician, who could have eclipsed current President Xi Jingping as a future leader of China if the cards fell his way. Despite the challenges of reporting in China, BBC China Editor Carrie Gracie is able to explain with clarity the tale of money, sex and power than unravelled Bo Xilai.

Gracie guides us through her five-part series with clear knowledge of her beat …

Environmental Uncertainty As A Contingent Factor Of Business Strategy Decisions: Introducing An Alternative Measure Of Uncertainty, Dianwicaksih Arieftiara, Sidharta Utama, Ratna Wardhani

Australasian Accounting, Business and Finance Journal

This study aims to examine a contingent factor of business strategy decisions, namely environmental uncertainty. The study applies secondary data as an alternative method to analyze technological uncertainty: a component of environmental uncertainty. To examine environmental uncertainty, this study develops an Environmental Uncertainty Index (EUI). Utilizing a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period from 2009 to 2012 and a multinomial logistic regression, this study finds that the probability of a company pursuing a prospector strategy is greater than an analyzer strategy. Notwithstanding, the study fails to prove that the probability of a …

Pressure, Dysfunctional Behavior, Fraud Detection And Role Of Information Technology In The Audit Process, Muhammad Umar, Shinta Megawati Sitorus, Rika Lusiana Surya, Elvia R. Shauki, Vera Diyanti

Australasian Accounting, Business and Finance Journal

This study examines the effect of information technology and pressure such as time budget and task complexity on dysfunctional audit behavior. This study tests whether dysfunctional audit behavior affects fraud detection. Data were gathered from 81 auditors in Jakarta and were analyzed using structure equation model (SEM). The results explain that pressure (time budget and complexity task) have some impacts on dysfunctional audit behavior while information technology does not affect dysfunctional audit behavior. These results also indicate that dysfunctional audit behavior has an adverse effect on fraud detection. Job-related stress framework explains the conditions that make stress (stressors) will affect …

Book-Tax Conformity Level On The Relationship Between Tax Reporting Aggressiveness And Financial Reporting Aggressiveness, Nurul Aisyah Rachmawati, Dwi Martani

Australasian Accounting, Business and Finance Journal

The purpose of this study is to examine the effect of book-tax conformity level on the relationship between tax reporting aggressiveness and financial reporting aggressiveness. Different from Frank et al. (2009) and Lennox et al. (2013), this study considers endogeneity problem to minimize biased results. Using the companies listed on the Indonesia Stock Exchange for 2013-2016, this study found that there is endogeneity problem in the relationship between tax reporting aggressiveness and financial reporting aggressiveness, but no causality relationship. In this case, only tax reporting aggressiveness that affects financial reporting aggressiveness, but not otherwise. Consistent with the hypothesis, this study …

The Influence Of Pseudo Auditor Rotation On Audit Quality: New Evidence, Rahmat Febrianto, Fitria Dini, Dela Audina, Yuskar Yuskar, Verni Juita

Australasian Accounting, Business and Finance Journal

The objectives of this research are twofold, to test the audit quality of companies that change their auditors either voluntarily or mandatorily and to test the financial characteristics as a factor for an accounting firm to engage in pseudo mandatory rotation. Since 2002, Indonesia has had legislation mandating companies to rotate their auditor after six years of consecutive engagements (five years prior to 2008). However, auditors sometimes seem to find their own way to deceive the mandatory regulation by a tactic called “pseudo” mandatory rotation. Thus, we divide mandatory rotation into two categories, pure and pseudo mandatory rotation.

The results …

The Impact Of Political Connections And The Effectiveness Of Board Of Commissioner And Audit Committees On Audit Fees, Intan Ariningrum, Vera Diyanty

Australasian Accounting, Business and Finance Journal

This research aims to investigate the impact of political connection and effectiveness of Board of Commissioner and Audit Committee on audit fees. This research uses samples of Non financial companies listed in Indonesia Stock Exchange for the period 2012-2015. The Result of this study are that political connection can positively influence audit fees because the existence of political connection within the firm can increase firm’s inherent risk that assessed by the auditor and the effectiveness of board of commissioner and audit committee can positively influence audit fees because they want higher audit quality from the auditor.

The Effect Of Corporate Tax Avoidance On The Level Of Corporate Cash Holdings: Evidence From Indonesian Public Listed Companies, Muhammad Irham Kurniawan, Siti Nuryanah

Australasian Accounting, Business and Finance Journal

This study aims to examine the effect of corporate tax avoidance to the corporate cash holdings. Recent tax avoidance research found that tax avoidance is able to facilitate managerial rent extraction in the form of transfer of resources owned by the company. This study attempts to test how the relationship of tax avoidance with the amount of cash held by the company. The sample consists of 46 non-financial, non-property, non-real estate and non-construction companies from 2009-2016, with a total 368 observations. The study uses two different cash holdings measures to test the robustness of the research results. This study cannot …

An Analysis Of Xbrl Adoption Towards Systemic Risk Of Financial Institutions Listed In Nyse, Andreas Suwardi, Valentina Tohang

Australasian Accounting, Business and Finance Journal

This research aims to test the impact of the mandatory adoption of XBRL towards the systemic risk of American financial institutions listed in New York Stock Exchange (NYSE) by utilizing 45 NYSE listed financial institutions for the time period of 2007-2012. The measure of systemic risk is based on SRisk by Acharya et al. (2012) which is available in the NYU Stern V-Lab. XBRL is a dummy variable, in which 0 represents a pre XBRL adoption period (2007-2008) while 1 represents an XBRL reporting environment (2011-2012). It is further interacted with Corporate Governance, which is measured using an index developed …

E-Government, Audit Opinion, And Performance Of Local Government Administration In Indonesia, Bambang Sutopo, Trisninik Ratih Wulandari, Arum Kusumaningdyah Adiati, Dany Adi Saputra

Australasian Accounting, Business and Finance Journal

Local governments (LGs) have an important role in providing services to the community. Nevertheless, some local governments still show relatively low performance. Scores of e-government implementation and audit opinions obtained by some local governments are also relatively low. This study examines whether there are relationships between e-government, the dimensions of e-government, and audit opinion and the performance of the local government administration. There are five dimensions of the e-government i.e. policy, institutions, infrastructure, applications, and planning. The sample used in this study includes 246 local governments from 2012 to 2014. Using regression analysis, the results of this study show that …

Editorial: Aabfj Volume 11, Issue 4, 2017, Elvia Shauki, Harun Harun, Habib Khan

Australasian Accounting, Business and Finance Journal

Editorial AABFJ.

Notes On Contributors, Index, Anna Rutherford

Kunapipi

Notes on Contributors, Index

Book Review: Jayanta Mahapatra, Temple. Dangaroo Press, 1989. 58 Pp, Jan Kemp

Kunapipi

Using the frame of two news reports from The Times of India (1980) of New Delhi and The Telegraph (1986) of Calcutta, regarding first an old couple who committed suicide because of poverty and loneliness and second, a young girl allegedly gang-raped and murdered, Mahapatra builds his poetic temple to the Indian woman. In a series of poems in four parts, a dream narrative, he mixes the worlds of dream and reality, so that in the end the Indian doctrine of illusion pervades the whole text.

Book Review: Wilson Harris, The Inßnite Rehearsal Faber And Faber, 1987, Michael Gilkes

Kunapipi

Wilson Harris's The Infinite Rehearsal is the most recent work in what is already a remarkable Bildungsrormn. It begins with a 'renegade' note from the protagonist, 'Robin Redbreast Glass', complaining:

The Steeple And The Palm-Wine Shack: Wole Soyinka And Crossing The Inter-Cultural Fence, David Moody

Kunapipi

The opening pages of the text of Wole Soyinka's play The Rooif are taken up with several projects of introduction, offering the reader alternative ways into the work's mysteries. There is a note Tor the Producer' explaining the mask-idiom of the Agemo cult which is this work's central ritual model. There is 'Alagemo', a poem also centering on the 'Agemo' cult. Thirdly, there is a detailed description of the work's stage geography. I want to begin this paper by noting this de-scription exactly:

The Mapping Of A World':^ Discourses Of Power In David Malouf S Fly Away Peter, Amanda Nettelbeck

Kunapipi

In an historical analysis of language and the ideology underwriting it, Michel Pecheux argues that all struggles of perception and belief arise from a relationship of contradictions between and within discourses, since 'thought exists only within a determination which imposes edges, separations and limits on it, in other words ... "thought" is determined in its "forms" and its "contents" by the unthought... [In discourse] the unasserted precedes and dominates the assertion'.

The Dry Season, David P. Reiter

Kunapipi

It stared at me side-on through the window, head tilted, green eyes pulsing. As if it expected me to jump through the dusty pane to leap at its throat. I suppose its an old dilemma: the very thing that stirs the blood also makes it tremble. But then, with a peck at the glass, its fear gave way to curiosity. I was fresh. And unfamiliar.

Writing The Self: Barbara Hanrahan's The Scent Of Eucalyptus, Sue Thomas

Kunapipi

Currently there is a good deal of critical interest in Australian auto-biography.^ To my mind, though, much of it does not engage sufficient-ly with theoretical and methodological issues associated with the genre. One web of issues which interests me in particular is how memories are produced, shaped into pattern, and placed in narrative. Writers of auto-biography, I would argue, situate their subjectivity in varying literary and culturally specific discourses of self. Autobiographical narratives need to be read intertextually with these discourses of self. I use the term 'subjectivity^ in a poststructuralist sense:

Poems, Jan Kemp

Kunapipi

APPEASEMENT for Jay anta Mahapatra, IN MENTON AFTER EACLALS AT NICE for Andy Gurr

Story And Interview, Elleke Boehmer

Kunapipi

Kaya, Poet to Poet

The Portrayal Of Women In African Literature, Emmanuel Ngara

Kunapipi

Before I go into the subject matter of my paper let me explain that my observations on the portrayal of women in African literature should be seen in relation to three basic assumptions. First, works of art issue from historical conditions and are reflections of particular social condi-tions and relationships. By this I mean that the views of women ex-pressed by male African writers do to some extent correspond to the actual position of women in African society. My second assumption is that there is no literature which is above class interests, by which I mean that the works of …

Sexual Politics In Malawian Popular Fiction: The Case Of Aubrey Kalitera's Why Father Why, Mpalive-Hangson Msiska

Kunapipi

Aubrey Kalitera is one of the most prolific writers of popular fiction in Malawi. He has published numerous novels and short stories. In 1976, his novel No Taste of Business was published by Heinemann East Africa. Since then, however, he has followed the example of David Maillu of Kenya by setting up on his own: writing, printing and distributing his own works. In 1987, Kalitera surprised Malawi by producing and direct-ing what is perhaps the first ever commercial film to be made locally.^ He is one of several writers within the country trying to provide a Malawian form of popular …

Poems, Anthony Lawrence

Kunapipi

THE GHOSTS OF A CARTOON LIFE for Beverly Bourne, CRO-KILL

Poems, B. W Benyon

Kunapipi

TRINITY BEACH, ON FTTZROY ISLAND

Imaginary Sailors, Polynesia, Jennifer Woodhouse

Kunapipi

Steering by starpath and the flight of birds, by ocean swell and cross-current and changing winds they guided their canoes to distant landfalls, the voyage lacing sea to land as nets lace space to markers.

Poems, Philip Salom

Kunapipi

WINDOW MANNEQUIN, SCOTS CASTLE

Resisting The Map As Metaphor: A Comparison Of Margaret Atwood's Surfacing And Janet Frame's Scented Gardens For The Blind, Graham Huggan

Kunapipi

Similarities between the work of Margaret Atwood, in Canada, and Janet Frame, in New Zealand, are indicative of a cross-cultural concern for the position of the woman writer in the New World. This combination of trenchant satire and introspective lyricism in their novels, for example, can be taken as deriving from a common desire to undermine the dominant power-structures of their respective societies and to re-value the inner life which those societies have violated, repressed or neglected. For both Atwood and Frame, the problems of the post-colonial writer, converging with those of the woman writer, condense into the central issue …