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Articles 31 - 60 of 127
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“Friday Is My Research Day”: Chance, Time And Desire In The Search For The Teaching-Research Nexus In The Life Of A University Teacher, William E. Boyd, Meg O'Reilly, Karyn Rendell, Stephen Rowe, Erica Wilson, Kay Dimmock, Wendy Boyd, Elaine M. Nuske, Johan Richard Edelheim, Daniel J. Bucher, Kath Fisher
“Friday Is My Research Day”: Chance, Time And Desire In The Search For The Teaching-Research Nexus In The Life Of A University Teacher, William E. Boyd, Meg O'Reilly, Karyn Rendell, Stephen Rowe, Erica Wilson, Kay Dimmock, Wendy Boyd, Elaine M. Nuske, Johan Richard Edelheim, Daniel J. Bucher, Kath Fisher
Journal of University Teaching & Learning Practice
This paper builds on some ideas recently presented by Boyd et al. (2010). In that paper, the focus was on the ways in which experienced academic staff articulate the teaching-research nexus. By presenting six short case accounts, this paper describes how a reflective narrative activity enabled some ‘new to academe’ teachers to identify the teaching research nexus in their own work. For each of them, there was some particular reason or stimulus that led to them articulating the teaching-learning nexus in their work. Given the effectiveness of this method for enabling staff to consider the teaching-research nexus, this paper speculates …
Editorial 9.2, Geraldine E. Lefoe
Editorial 9.2, Geraldine E. Lefoe
Journal of University Teaching & Learning Practice
With this second issue of Volume 9 of the Journal of Teaching and Learning Practice we bring a warm welcome to new members of the Editorial board. The board will be strengthened by their contributions. The Senior Editors are Associate Professor Geraldine Lefoe, University of Wollongong, Australia and Dr Meg O'Reilly, Southern Cross University, Australia. Our editorial board includes members of the host institution (University of Wollongong), Dr Lynne Keevers, Ms Lucia Tome, Associate Professor Greg Hampton, Dr. Michael Jones, Associate Professor Anne Porter, and Dr. Dominique Parrish. Our external board members include Ms Jude Carroll, Associate Professor …
A Technical Note On Australian Default Superannuation Investment Strategies, Loretta Iskra
A Technical Note On Australian Default Superannuation Investment Strategies, Loretta Iskra
Australasian Accounting, Business and Finance Journal
Superannuation has become more complex over time. Individual investors are inclined to seek the ‘path of least resistance’ and invest in default investment funds which are typically concentrated in high risk assets. Understanding how these funds will meet the individual needs of members relative to their changing circumstances can provide peace of mind and confidence in the market. Given the value of superannuation as an investment in terms of the economy, it is paramount than an appropriate mechanism be in place for default fund investors. This paper will clarify the existing position relative to default fund investment options and outline …
The Rebuilding Of A Life After Jail Time For Fraud, Joseph Lam, Kieran James, Jenny Kwai-Sim Leung
The Rebuilding Of A Life After Jail Time For Fraud, Joseph Lam, Kieran James, Jenny Kwai-Sim Leung
Australasian Accounting, Business and Finance Journal
After a brief introduction from the second-mentioned author, which sets the scene for the story as Cabramatta and environs in Sydney’s outer south-western suburbs, the first-mentioned author takes over and gives readers his life story beginning with his family fleeing the Communists in South Vietnam, moving on to his days in his twenties running his own accounting firm in western Sydney to tax frauds, court case, and jail time. He moves on to explain how he began a conscious strategy to re-create his life existentially by studying MBA in prison. The first-mentioned author concludes with an important personal message, borne …
Strength Of Bond Covenants And Bond Assessment Framework, Noel Yahanpath, Szekee Koh
Strength Of Bond Covenants And Bond Assessment Framework, Noel Yahanpath, Szekee Koh
Australasian Accounting, Business and Finance Journal
We examine bond covenants of 29 New Zealand bond issues between 2001 and 2007. Results from the study indicate that protection provided for bondholders is weak and limited. On average, only 2-3 types of covenants are embedded with the issues and only 27% of these covenants provide full protection to the bondholders. However, bondholders are not compensated for taking the additional risk. We propose an alternative assessment framework that directly assesses the level of protection offered to bondholders. We calculate the covenant quality score for the issues and classify them into four levels of protection: very high protection, moderate, low …
The Usefulness Of Financial Statement Information In Predicting Stock Returns: New Zealand Evidence, Jonathan Goslin, Daniel Chai, Abeyratna Gunasekarage
The Usefulness Of Financial Statement Information In Predicting Stock Returns: New Zealand Evidence, Jonathan Goslin, Daniel Chai, Abeyratna Gunasekarage
Australasian Accounting, Business and Finance Journal
This study examines whether financial statement information can be used to implement an investment strategy in order to earn abnormal returns. Using financial statement information, we develop multiple logit models that predict either the year-ahead earnings changes (earnings-based approach) or the direction of stock returns (returns-based approach). The study labels the earnings-based approach as the ‘indirect method’ and the returns-based approach as the ‘direct method’. The coefficient estimates of these models are used to generate Pr measures which are used to formulate investment strategies. Specifically, an investment strategy that involves buying stocks with high Pr values and selling stocks with …
Accounting Change And Institutional Capacity: The Case Of A Provincial Government In Indonesia, Harun Harun, Haryono P. Kamase
Accounting Change And Institutional Capacity: The Case Of A Provincial Government In Indonesia, Harun Harun, Haryono P. Kamase
Australasian Accounting, Business and Finance Journal
This study examines a reporting system change of a provincial government in Indonesia. The study also draws attention to the institutional capacity of the provincial administration and implementation problems it encountered in adopting an accrual accounting system. Following the work of Lapsley and Pallot (2000), this study uses economic and institutional perspectives in conceptualising how an accounting change has been undertaken. The study shows that from an economic based perspective, the adoption of the new reporting system was stimulated by the wish to improve government organisations’ performance in the country. It is also found that the change of the reporting …
Legitimising Corporate Sustainability Reporting Throughout The World, Faisal Faisal, Greg Tower, Rusmin Rusmin
Legitimising Corporate Sustainability Reporting Throughout The World, Faisal Faisal, Greg Tower, Rusmin Rusmin
Australasian Accounting, Business and Finance Journal
This paper explores corporate sustainability disclosure practices in a global context. A unique sample of 2009 sustainability reports from some of the world’s largest companies in 24 diverse countries are examined using a comprehensive disclosure index. These reports are analysed to better understand how company characteristics and institutional factors explain sustainability communication using a legitimacy theory framework. The world renowned Global Reporting Initiative 2006 guidelines are used as the benchmark disclosure index checklist. The empirical results indicate that the average level of sustainability disclosure is a surprisingly high 61.9 percent. Statistical analysis indicates that high profile industries and additional assurance …
Does Board Independence Matter? Evidence From New Zealand, Hardjo Koerniadi, Alireza Tourani-Rad
Does Board Independence Matter? Evidence From New Zealand, Hardjo Koerniadi, Alireza Tourani-Rad
Australasian Accounting, Business and Finance Journal
This paper examines the effects of the presence of independent directors on firm value using both market-based performance measures (Tobin’s Q ratio and EVA) and accounting-based ratios (ROA and ROE). We find that, instead of adding value, independent directors in New Zealand negatively affect firm value. We also find that, consistent with stewardship theory, independent directors have a positive effect on firm value only when they are in the minority. These findings are important given the increasing trend toward independence in corporate boards around the globe and suggest that board independence may not generally be suitable for countries where managers …
Editorial Volume 6 Issue 2, Ciorstan Smark
Editorial Volume 6 Issue 2, Ciorstan Smark
Australasian Accounting, Business and Finance Journal
This issue of AABFJ has several finance articles from a New Zealand context. Koerniadi and Tourani-Rad (2012) examine board independence and firm value. Goslin, Chai and Gunasekarage (2012) consider whether financial statement information can be used to earn abnormal returns. Finally, Yahanpath and Koh (2012) look at bond covenants and the extent to which they offer protection to bondholders.
Internationalising The Curriculum: Building Intercultural Understandings Through Music, Dawn Joseph
Internationalising The Curriculum: Building Intercultural Understandings Through Music, Dawn Joseph
Journal of University Teaching & Learning Practice
This article reports of the power (influence) of music to develop intercultural understandings to better internationalise the curriculum. It argues that through internationalisation, we learn more about other people’s cultures hence, by providing an international/intercultural dimension into the teaching unit of ‘Discovering Music A’, tertiary students at Deakin University have opportunities to experience, investigate and participate in a different music and culture. Using the metaphor of the ‘talking drum’, this article reports through anecdotal notes, observations, journaling and student evaluation, how a different music, like that of Africa, communicates and promotes intercultural dialogue in a social and learning environment. The …
Seeing Is Believing: The Benefits Of Peer Observation, Graham D. Hendry, Gary R. Oliver
Seeing Is Believing: The Benefits Of Peer Observation, Graham D. Hendry, Gary R. Oliver
Journal of University Teaching & Learning Practice
Peer observation of teaching is seen as a supportive and developmental process for improving the quality of teaching in universities. Evidence is emerging that the process of observing is just as if not more valuable than being observed and given feedback. In this study lecturers completing a Foundations program in university learning and teaching were interviewed about their experience of participating in a reciprocal peer observation exercise. The benefits for observers include learning about a new strategy and enhancing their confidence to try this strategy in their own teaching. Receiving feedback was also perceived to be useful but not more …
Problem-Based Learning Revisited, Introduction Of Active And Self-Directed Learning To Reduce Fatigue Among Students, Katarzyna Czabanowska, Jos H.C. Moust, André W. M. Meijer, Peter Schröder-Bäck, Herma Roebertsen
Problem-Based Learning Revisited, Introduction Of Active And Self-Directed Learning To Reduce Fatigue Among Students, Katarzyna Czabanowska, Jos H.C. Moust, André W. M. Meijer, Peter Schröder-Bäck, Herma Roebertsen
Journal of University Teaching & Learning Practice
Despite several years of successfully applying problem-based learning at Maastricht University, the Faculty of Medicine observed a slow erosion of problem-based practices and “PBL fatigue” among themselves and students. In response to this fatigue and new research into the development of the young adult brain, Active Self-Directed Learning was introduced through the new bachelor of European Public Health programme in an effort to re-energise the classical PBL model and reduce or eliminate erosion. ASDL is split into a four part learning cycle: 1) sensitisation, 2) exploration, 3) integration, and 4) application. The cycle supports problem-based learning and the developing minds …
Revealing Shifts And Diversity In Understandings Of Self Access Language Learning, John L. Adamson, Howard G. Brown, Naoki Fujimoto-Adamson
Revealing Shifts And Diversity In Understandings Of Self Access Language Learning, John L. Adamson, Howard G. Brown, Naoki Fujimoto-Adamson
Journal of University Teaching & Learning Practice
This study has traced the growth of a new facility intended to promote independent language study in a Japanese university. The study traces this Self Access Learning Center (SALC) from its inception through the first two years of its development. It has revealed how key qualitative insights from an archive of semi-structured interviews, conversational narratives and questionnaires with students, teachers, center staff and university management are marked by their shifting and diverse nature. Findings related to language policy for the center show how initial ‘English only’ regulations have been opposed and amended by stakeholders. Findings focusing on the center stakeholders’ …
Evaluation Of The Effectiveness Of Online Resources In Developing Student Critical Thinking: Review Of Literature And Case Study Of A Critical Thinking Online Site, Erst Carmichael, Helen Farrell
Evaluation Of The Effectiveness Of Online Resources In Developing Student Critical Thinking: Review Of Literature And Case Study Of A Critical Thinking Online Site, Erst Carmichael, Helen Farrell
Journal of University Teaching & Learning Practice
A graduate's ability to be a critical thinker is expected by many employers; therefore development of students’ critical-thinking skills in higher education is important. There is also a perception that today’s students are technologically "savvy", and appreciate the inclusion of a technological approach to learning. However, the complexity of the concept of critical thinking and the assumptions about students’ technological skills are debatable issues that require clarification and evidence-based research in terms of teaching and learning. This paper reports on a case study of an online Blackboard site at the University of Western Sydney, where analysis of patterns of usage …
On Online Assignments In A Calculus Class, Veselin Jungic, Deborah Kent, Petra Menz
On Online Assignments In A Calculus Class, Veselin Jungic, Deborah Kent, Petra Menz
Journal of University Teaching & Learning Practice
In this paper, we describe our experience with the creation and utilization of online assignments for several calculus classes at Simon Fraser University (SFU). We present our findings regarding available software by considering the needs and perspectives of the instructors, students, and administrators. We provide a list of questions that guide an instructor in choosing online assignment problems and a list of benefits that are the natural outcome of this endeavor. We analyze survey data from our science/engineering calculus as well as social science calculus courses over the span of five years. As a conclusion we propose a balanced use …
Grappling With Grammar On A Virtual Learning Platform: The Case Of First Year French Students At The University Of Wollongong, A. Bissoonauth-Bedford, Ray Stace
Grappling With Grammar On A Virtual Learning Platform: The Case Of First Year French Students At The University Of Wollongong, A. Bissoonauth-Bedford, Ray Stace
Journal of University Teaching & Learning Practice
This paper reports on an online discussion forum that was created on the University of Wollongong’s Virtual Learning Environment (VLE) to aid and support the learning of French grammar at beginner/false beginner level. The aim was to provide a blended learning situation which combines face to face teaching with online learning using multimedia resources. The key objective of the online forum is to encourage undergraduate students take an active role in their language learning through interaction with peers. Methodology draws on educational practice influenced by a constructivist approach, particularly on the importance of building one’s knowledge and linguistic skills through …
Editorial 9.1, Geraldine E. Lefoe
Editorial 9.1, Geraldine E. Lefoe
Journal of University Teaching & Learning Practice
Welcome to the first issue of Volume 9 of Journal of University Teaching and Learning (JUTLP) in 2012. Higher education institutions continue to adapt to the many changes occurring in education. Increasing pressures on systems and the people who work within them are becoming more evident. For this journal one such impact has been the submission of several papers which have evidence of plagiarism or self-plagiarism. Contributing factors may indeed be increased pressure to publish and a lack of understanding of what constitutes plagiarism amongst inexperienced authors. In the Higher Education Teaching and Learning group in Linkedin (http://tinyurl.com/HETL-SOTL) suggestions have …
The Moral Reasoning Of Public Accountants In The Development Of A Code Of Ethics: The Case Of Indonesia, Michael Gaffikin, Asl Lindawati
The Moral Reasoning Of Public Accountants In The Development Of A Code Of Ethics: The Case Of Indonesia, Michael Gaffikin, Asl Lindawati
Australasian Accounting, Business and Finance Journal
The objective of this study is to explore the user’s perceptions of the role of moral reasoning in influencing the implementation of codes of ethics as standards and guidance for professional audit practice by Indonesian public accountants. The study focuses on two important aspects of influence: (i) the key factors influencing professional public accountants in implementing a code of ethics as a standard for audit practice, and (ii) the key activities performed by public accountants as moral agents for establishing awareness of professional values. Two theoretical approaches/models are used as guides for exploring the influence of moral reasoning of public …
Anybody Can Do Value At Risk: A Nonparametric Teaching Study, Yun Hsing Cheung, Robert J. Powell
Anybody Can Do Value At Risk: A Nonparametric Teaching Study, Yun Hsing Cheung, Robert J. Powell
Australasian Accounting, Business and Finance Journal
Value at Risk (VaR) has become a benchmark methodology among investors and banks for measuring market risk. Commercially available modelling packages can be both expensive and inflexible, thereby restricting their use by academic researchers and teachers. Using nonparametric methodology, this paper provides a step-by-step teaching study on how to use Excel to construct a VaR spreadsheet for an individual asset as well as for a portfolio. This can benefit financial modelling teachers by providing them with a readily useable teaching study on how to model VaR, as well as benefit researchers by showing them how to construct an inexpensive and …
Stock Market Reaction To Terrorist Attacks: Empirical Evidence From A Front Line State, Muhammad Tahir Suleman
Stock Market Reaction To Terrorist Attacks: Empirical Evidence From A Front Line State, Muhammad Tahir Suleman
Australasian Accounting, Business and Finance Journal
The world financial markets have reacted in a highly consistent pattern to the incident of 9/11 in the United States, suicide blasts at night clubs at Bali in 2002, the Madrid and London train bombings in 2004-2005 and a series of continuous blasts and suicide attacks in Pakistan. In this study, we examined the effect of terrorist attack news on returns and volatility for the Karachi Stock Exchange. We employ the EGARCH model proposed by Engle and Ng (1993) as it allows good and bad news to have a different impact on volatility. Our results ndicate that terrorist attack news …
Gdp Growth And The Interdependency Of Volatility Spillovers, Indika Karunanayake, Abbas Valadkhani, Martin O’Brien
Gdp Growth And The Interdependency Of Volatility Spillovers, Indika Karunanayake, Abbas Valadkhani, Martin O’Brien
Australasian Accounting, Business and Finance Journal
This paper examines the dynamics of cross-country GDP volatility transmission and their conditional correlations. We use quarterly data (1961-2008) for Australia, Canada, the UK and the US to construct and estimate a multivariate generalised autoregressive conditional heteroskedasticity (MGARCH) model. According to the results from the mean growth equations, we identified significant cross-country GDP growth spillover among these countries. Furthermore, the growth volatility between the US and Canada indicates the highest conditional correlation. As expected, we also found that the shock influences are mainly exerted by the larger economies onto the smaller economies.
Unrelated Diversification And Firm Performance: 1980-2007 Evidence From Italy, Maurizio La Rocca, Raffaele Staglianò
Unrelated Diversification And Firm Performance: 1980-2007 Evidence From Italy, Maurizio La Rocca, Raffaele Staglianò
Australasian Accounting, Business and Finance Journal
The goal of this article is to examine the relationship between unrelated diversification and performance. Results indicate that diversified firms, investing in activities far from the core business, have high performance. Unrelated diversification positively affects firms’ performance. In addition, the estimation methods applied are fundamental in order to verify if there are endogeneity problems in the diversification decision and evaluate the effective role of diversification on performance.
Ownership Structure And Earnings Management: Evidence From Portugal, Sandra Alves
Ownership Structure And Earnings Management: Evidence From Portugal, Sandra Alves
Australasian Accounting, Business and Finance Journal
This paper examines the relationship between corporate ownership structure in Portugal and earnings management. The Portuguese governance structure is characterised by the dominance of the largest shareholder who typically exercises significant influences on management decisions directly or indirectly. Existing literature suggests that ownership structure decreases the incentive to manage earnings but also provides the opportunity and incentive to anipulate earnings. Therefore, the main purpose of this paper is to analyse whether a firm’s ownership structure (measured with three variables: managerial ownership, ownership concentration and institutional ownership) exacerbate or alleviate earnings management. Using a sample of 34 non-financial listed Portuguese firms …
Pre Managed Earnings Benchmarks And Earnings Management Of Australian Firms, Lan Sun, Subhrendu Rath
Pre Managed Earnings Benchmarks And Earnings Management Of Australian Firms, Lan Sun, Subhrendu Rath
Australasian Accounting, Business and Finance Journal
This study investigates benchmark beating behaviour and circumstances under which managers inflate earnings to beat earnings benchmarks. We show that two benchmarks, positive earnings and positive earnings change, are associated with earnings manipulation. Using a sample of Australian firms from 2000 to 2006, we find that when the underlying earnings are negative or below prior year’s earnings, firms are more likely to use discretionary accruals to inflate earnings to beat benchmarks.
Editorial Volume 6 Issue 1, Ciorstan J. Smark
Editorial Volume 6 Issue 1, Ciorstan J. Smark
Australasian Accounting, Business and Finance Journal
Welcome to the first issue of AABFJ for 2012. This issue is weighted towards finance and economics with a diverse range of geographical regions represented in this issue’s offerings. Papers in this issue present studies from Indonesia, Italy, Portugal, Australia, Canada, the UK and the US. A variety of ontological approaches are also present, from social constructionist to the assumed realist approaches of the economics and finance articles.
Book Review Buckley, R. (2011) Debt-For-Development Exchanges: History And New Applications, Lee C. Moerman
Book Review Buckley, R. (2011) Debt-For-Development Exchanges: History And New Applications, Lee C. Moerman
Australasian Accounting, Business and Finance Journal
Books and articles highlighting intractable debt, poverty and development abound in both the academic and popular literature. This addition to the debate is both timely and interesting as it subsumes the economic debate to the broader social, political, environmental and institutional context of debt in developing countries. Debt-for-Development Exchanges: History and New Applications is intended for a wide audience including: academics from a range of disciplines (including accounting and finance); non-Government organisations (NGOs); civil society groups; and, both debtor and creditor governments and public sector organisations.
Poem: The Passion Of Research, Ted Watts
Poem: The Passion Of Research, Ted Watts
Australasian Accounting, Business and Finance Journal
Poem: The Passion of Research
A Study Of The Determinants Of Emissions Unit Allowance Price In The European Union Emissions Trading Scheme, Alina Maydybura, Brian Andrew
A Study Of The Determinants Of Emissions Unit Allowance Price In The European Union Emissions Trading Scheme, Alina Maydybura, Brian Andrew
Australasian Accounting, Business and Finance Journal
In 2005 the European Union (EU) began the first phase of the largest and most ambitious emissions trading system (EU ETS) ever attempted, which then applied to all members of the EU. In its second phase which began in 2008 the EU ETS now applies to all 27 members of the EU together with Norway, Iceland and Lichtenstein, the members of the European Economic Area (EEA) which are not members of the Union. In the first phase of the EU ETS permits to emit carbon into the atmosphere known as European Union Allowances (EUA) were traded in a market where …
Growth Opportunities, Earnings Permanence And The Valuation Of Free Cash Flow, Ahsan Habib
Growth Opportunities, Earnings Permanence And The Valuation Of Free Cash Flow, Ahsan Habib
Australasian Accounting, Business and Finance Journal
This paper examines empirically the effect of firm growth opportunities and earnings quality on the market valuation of free cash flow, defined as the difference between operating cash flows and capital expenditures. Equity valuation theory prescribes that free cash flow should not be associated with stock returns because it does not add value. However, free cash flow could become a value-relevant construct in certain contexts. This study considers growth opportunities and transitory earnings as two such contexts and examines the valuation of free cash flow. An accounting-based valuation framework is developed where stock returns are regressed on free cash flow …