Digital Commons Network^™

Editorial: Subjectivity And Objectivity In Storytelling Podcasts, Siobhan Mchugh

RadioDoc Review

In this issue, storytelling podcasts and audio works from the US, UK, Australia and Canada receive in-depth critiques from expert reviewers in Latin America, Australia and the UK. The subjectivity-objectivity spectrum is one focus, along with ethics and aesthetics.

Management Accounting And Service Companies' Performance: Research In Emerging Economies, Tariq Tawfeeq Yousif Alabdullah

Australasian Accounting, Business and Finance Journal

Organizations use management accounting information in a variety of ways, and specifically management accounting information that plays a significant role in the effective management process. In addition, management accounting information contributes to the organization’s performance by giving feedback on carrying out the strategic plans and completing the work, and consequently enhancing the economy of the country. However, new management accounting systems, due to its externally and future-oriented strategic characteristics, (that may avoid many of the weaknesses of conventional management accounting systems) still lack a solid base in empirical studies. The main goal of this research is to determine the effect …

An Analysis Of The Competitiveness And Market Expansion Of Thailand’S Rubber Smoked Sheet Exports - A Technical Note, Thanet Wattanakul, Sakkrin Nonthapot, Tanawat Watchalaanun

Australasian Accounting, Business and Finance Journal

This study aims to investigate the effect of market share and total RMS imports by Thailand’s RMS partner importers by employing simultaneous equations with panel data. The data consist of 10 Thailand rubber smoked sheet (RMS) partner countries between 2008 and 2017 and are estimated by using the three stage least square technique. It was found that market share has more effect on the RMS partner imports from Thailand than the partner’s market expansion while the exchange rate had a strong negative effect on market share in the partner country. As a consequence, policymakers should prioritize the formulation of suitable …

Board Diversity And Earning Quality: Examining The Role Of Internal Audit As A Moderator, Fathyah Hashim, Essia Ries Ahmed, Yeo Min Huey

Australasian Accounting, Business and Finance Journal

The purpose of this study is to explore the relationship between board diversity and the earnings quality in the firms listed in Bursa Malaysia Main Market. Malaysia is a country with multi ethnicity and different cultures among the people and this might affect positively on the quality of earning. The study also examines the involvement of the Internal Audit function being performed in-house or outsourced as a tool to enhance the earnings quality for the firms. Nationality diversity and ethnicity diversity are found to have a significant impact on the earning quality of the sample companies. Meanwhile, gender diversity and …

Do The Fraud Triangle Components Motivate Fraud In Indonesia?, Fauziah Aida Fitri, Muhammad Syukur, Gita Justisa

Australasian Accounting, Business and Finance Journal

In present day Indonesia, cases of frauds are rarely covered by the media. Even though some fraud might not be material enough to be detected, the motivation for conducting fraud exist, especially when the internal systems have some leakage. The fraud triangle and the Beneish model are two well-developed theories to understand the motivations for fraud and to detect earnings manipulation in a business. Therefore, this empirical research aims to examine the applicability of the fraud triangle components combined with the M-score from Beneish model. The investigation involves panel data from 270 non-financial companies listed on IDX (Indonesia Stock Exchange) …

Audit Tenure And Audit Quality: The Renewal Sense Of Comfort?, Albert Agusto Buntara, Desi Adhariani

Australasian Accounting, Business and Finance Journal

This study is aimed at providing empirical evidence on the association between audit tenure and audit quality to support the argument of the enactment of regulation on audit rotation in Indonesia. Using the theory of comfort perspective, this study focused on the person-to-person relationship; that is the relationship between partners of the public auditing firm and the client firm’s CEO; as well as on the relations at the firm level. Panel regression is employed to study the association of audit tenure and audit quality. The results revealed the fact that the audit partner and CEO tenure measured by the years …

Capital Structure Choices And Exports: The Case Of The Portuguese Mold Industry, Inês Lisboa

Australasian Accounting, Business and Finance Journal

This paper analyses the impact of export’s intensity on capital structure choices of 647 Portuguese firms of the mold industry, for the period 2010-2017. Not only exports intensity variables are considered, but also variables to deal with firm specific characteristics and macroeconomic factors to fulfill the paper’s aim. Four alternative proxies of capital structure are used: total, long-term, short-term debt and bank loans. Analyzing an unbalanced sample of 4225 observations, using a panel data methodology and estimating the models with fixed effects for firms, the findings of the study reveal that the reliable determinants for leverage are asset structure, growth …

Uncertainty Expressions In Accounting: Critical Issues And Recommendations, Yuqian Zhang, Anura De Zoysa, Corinne Cortese

Australasian Accounting, Business and Finance Journal

Uncertainty expressions are used in accounting contexts to describe business information. Due to the widespread use of uncertainty expressions, accounting scholars have critically assessed their potential impacts in financial reporting, as well as in the context of judgement and decision-making behaviour. In line with this topic, this paper outlines several fundamental issues related to uncertainty expressions and grounds these research paradigms and empirical findings in the context of the behavioural-psychology literature. In this study, we propose a solution to reduce potential impacts of uncertainty expressions in accounting. We advocate the Verbal-Numerical (V-N) Scale strategy for the communication of objective accounting …

Special Issues In The Australasian Accounting, Business And Finance Journal 2018 And 2019, Ciorstan Smark, Monir Mir

Australasian Accounting, Business and Finance Journal

Does a long Audit relationship lead to less objective auditing? Does how we use words or numbers influence the perception of risk taken from our accounting reports by users of those reports? In the mould (mold) industry in Portugal, does the level of export intensity influence capital structure? What sort of Special Issues does AABFJ choose to publish? These questions are amongst those discussed in this issue of the Australasian Accounting, Business and Finance Journal.

Exploring Lgbtq Literature In Ecuador: Why It Matters, Amy L. Freyn

Journal of University Teaching & Learning Practice

This study explored what university students in Ecuador learned in a first ever LGBTQ Literature course, as well as if the course helped to build LGBTQ allies. The research explores not only the pedagogical strategies used in the development of and during the course, but also proposes a LBGTQ+ ally development teaching framework that can guide teachers in developing curricula around LGBTQ literature that will not only work against homophobia, heteronormativity, and heterosexism, but also provide teachers with an ultimate goal of developing LGBTQ allies in their schools. The results of the qualitative phenomenological research suggest that students not only …

Learner-Centered Teaching To Educate College Students About Rural Health Disparities, Anuli Njoku

Journal of University Teaching & Learning Practice

Geographically, rural U.S. communities have higher rates of disease and health problems, compared to urban areas. This encourages development of effective, learner-centred curricula to enable students to address disparate health outcomes as future health professionals. This three-year study evaluated the effect of an undergraduate rural public health course on health disparities-related perceptions among students at a rural Midwestern U.S. university. Students reported statistically significant increases in mean scores for several survey items pre- to post-survey. Post-survey response rate was 90%. This paper details the processes, outcomes, and lessons learned from incorporating learner-centred strategies to teach health disparities material in a …

Challenging Anzac Myths In Tertiary Teaching: Engaging Preservice Teachers, Margot Ford, James Bennett, Michael Kilmister

Journal of University Teaching & Learning Practice

Challenging the embedded mythologies that surround Anzac, especially as the centenary of First World War played out over the 2014 to 2018 commemoration period, can be confronting for tertiary students as well as a difficult space for tutors to navigate. This is especially the case for teacher education students who form the majority cohort taking a first-year course in Australian History as part of their teaching education degree programs at a large New South Wales university outside Sydney. Experiences of student disruptions, confrontations and occasional anger prompted tutors to question whether the topic of Anzac should be covered at all. …

An Investigation Of Students’ Learning Achievement And Perception Using Flipped Classroom In An Introductory Programming Course: A Case Study Of Thailand Higher Education, Jarutas Pattanaphanchai

Journal of University Teaching & Learning Practice

Computer programming is a difficult subject for most novice programming students which leads to a high rate of dropout or failure. Flipped classrooms have been increasingly used to teach programming students to practice their programming skills in the class based on their knowledge acquired from outside the classroom. This study investigated students’ learning achievement which was measured by their performance on a coding test and an exam. We compared students’ programming test scores of the traditional classroom in semester 1 of the academic year 2016 with the flipped classroom in semester 1 in 2017. In addition, we studied students’ perception …

Transforming The First-Year Experience Through Self And Peer Assessment, Sean Kearney

Journal of University Teaching & Learning Practice

The transition into higher education from secondary school is a challenging change for many students. This transition and the problems students face as a result, can affect their ability to succeed. Universities recognise the transition to university as a significant feature of student engagement and learning. The current article explores an already established assessment model as a tool to help acculturate first-year students to tertiary assessment practices. The author has moulded a model of self and peer assessment that has been utilised at all levels of schooling, as a specific means to help students engage, not only with content, but …

Understanding And Promoting Students’ Well-Being And Performance In University Studies, Henna Asikainen, Kirsikka Kaipainen, Nina Katajavuori

Journal of University Teaching & Learning Practice

The aim of this study was to examine pharmacy students’ experiences of a small ACT-based intervention that was implemented as a 7-week course with weekly online modules. Students’ well-being, experiences of stress, organised studying and psychological flexibility were measured with questionnaires at the beginning and end of the course. Students’ experiences of how the course affected their studying were analysed from open-ended responses and a reflective journal. The results show that students’ well-being and time and effort management increased during the course. Students experienced that the course affected their studying in various ways. This study showed that it is possible …

Editorial 16.5, Alisa Percy, Jo-Anne Kelder

Journal of University Teaching & Learning Practice

No abstract provided.

Consent: Objectivity And The Aesthetics Of Re-Enactment In Locative Audio Journalism About A Sexual Assault Trial, Jeanti St Clair

RadioDoc Review

Consent – walk the walk, a geo-locative audio documentary walk in St. John’s, Canada, explores a 2017 sexual assault trial that led to days of protests in the Newfoundland city: an on-duty police officer is charged with sexually assaulting an intoxicated woman he drove home from the town’s nightclub precinct. Producers Chris Brookes and Emily Deming’s work of ‘landscape journalism’ was designed to highlight the tension between popular and legal understandings of the term ‘consent’ in sexual assaults. While the audio walk is a compelling place-based listening experience, Consent raises issues around the impact of dramatised re-enactment in the …

Radio Revolten: 30 Days Of Radio Art - Book Review, Colin Black

RadioDoc Review

Radio Revolten: 30 Days of Radio Art documents the Radio Revolten international radio art festival that took place took place during October 2016 in Halle, Germany. It is a densely rich book that explores aspects of radio beyond the format, beyond time schedules and beyond podcast ratings, while still aiming to build a sense of community. It is reviewed by internationally acclaimed Australian sound artist Colin Black.

Skywriting – Making Radio Waves By Robyn Ravlich: Book Review, Mike Ladd

RadioDoc Review

Robyn Ravlich’s Skywriting - making radio waves is partly an extended dissertation on feature-making and radio art, and partly an autobiography of this acclaimed Australian audio feature maker from the Australian Broadcasting Corporation (ABC). It is reviewed by Mike Ladd, poet, audio producer and an erstwhile ABC colleague.

Proceedings - Enabling Excellence Through Equity Conference 2019, Pranit Anand, Kylie Austin, Jacinta Mcnamara, Jenna Thorn, Kimberley Twist

Enabling Excellence through Equity conference 2019

Proceedings of the Enabling Excellence through Equity EPHEA & NAEEA conference, University of Wollongong, 24-27 November 2019, 103p. [Conference information, programme and abstracts]

In The Dark – Pushing The Boundaries Of True Crime, Sharon Davis

RadioDoc Review

True crime podcasts are a burgeoning genre. As journalists and storytellers, how do we balance the pursuit of justice and our responsibility to the victims with the demand to tell a gripping tale? As listeners, are we using the pain of others for our own entertainment? In the Dark podcast (Seasons 1 and 2) takes us beyond a vicarious fascination with true crime stories into a forensic and essential look at deep-rooted biases, corruption and systemic failures that prevent justice from being served.

The first season (2016) investigates the 1989 kidnapping, sexual assault and murder of 11-year-old Jacob Wetterling In …

The Role Of Working Women In Investment Decision Making In The Family In India, Manish Sharma, Hima Bindu Kota

Australasian Accounting, Business and Finance Journal

The contribution of Indian women in family, businesses and society is today being recognized. The role of women in the family decisions is also increasing with the change in demographics as more women are now participating in economic activities. With the change in education, employment and contribution in the earnings of the family, her say in the family decisions are increasing. When it comes to the investment decisions, women tend to be risk averse, have conservative attitude, lower levels of financial knowledge, lack of confidence and dependent on guidance from others as suggested by different researches worldwide. The role of …

In Pursuit Of The Determinants Of Users’ Views On And Usage Practices Associated With The Use Of Virtual Systems In An Emerging Economy, Majharul Talukder

Australasian Accounting, Business and Finance Journal

While there has been extensive research on the adoption of an innovation in general, research on adoption of a specific innovation such as virtual systems in an emerging economy is relatively scarce. This research addresses this lacuna in the extant literature by empirically investigating the potential drivers impacting on the practice of virtual systems at the individual level in an emerging economy, Bangladesh. The data for the study comprises responses obtained through a cross-sectional survey of individuals using a structured instrument. Data were analyzed using correlation and multiple regression analysis. Findings suggest that a personal initiative is one of the …

Board Structure, Ownership Structure, And Performance Of Thai Listed Companies, Surachai Chancharat, Nongnit Chancharat

Australasian Accounting, Business and Finance Journal

The purpose of this paper is to investigate the effects of board and ownership structures on the performance of the companies listed on the Stock Exchange of Thailand (SET) during the period 2001-2014. A random effects panel regression analysis is employed to explore these relationships. The empirical evidence shows that the firm’s board independence is significantly related to corporate performance. Specifically, board independence has a negative and significant impact on the performance measure return on assets (ROA). The result supports the argument that outside directors will not necessarily act in shareholders’ interest since the Chief Executive Officers (CEOs) often dominate …

Board Gender Diversity And Csr Reporting: Evidence From Jordan, Amer Al Fadli, John Sands, Greg Jones, Claire Beattie, Dom Pensiero

Australasian Accounting, Business and Finance Journal

This study investigates whether board gender diversity influences corporate social responsibility (CSR) reporting in Jordan, where there are no gender board balance regulatory requirements. Data was examined from all non-financial Jordanian listed companies for the period of 2006 to 2015. This longitudinal data results in balanced panel data of 800 observations. A content analysis method was used to obtain the reporting index of CSR disclosure in the annual reports. Ordinary least square regression showed that the presence of female directors on a board has a significantly positive effect on the level of CSR reporting. The presence of female directors on …

Information Overload In Csr Reports In China: An Exploratory Study, Danhong Wu, Sanja Pupovac

Australasian Accounting, Business and Finance Journal

This paper is an exploratory analysis of information overload in a sample of 15 Chinese companies from mining, manufacturing, finance, electricity and information technology industries. Using an adaptation of Dahlsrud’s (2008) five dimensional framework of Corporate Social Responsibility (CSR) , we develop a longitudinal core information ratio analysis. Our findings suggest that while the length of the reports increased over the ten year period, the CSR information ratio, a measure of the proportion of the report comprising CSR disclosures, did not similarly increase. We argue that the driving force behind lengthy CSR reports is coercive pressure from the government and …

2014 To 2019 In Review In The Australasian Accounting, Business And Finance Journal, Ciorstan Smark, Monir Mir

Australasian Accounting, Business and Finance Journal

2014 to 2019 AABFJ Review

The Feelings Frontier: A Review Of No Feeling Is Final, Britta Jorgensen

RadioDoc Review

No Feeling is Final faces a two-fold “feelings frontier” in an age of extreme podcast intimacy and empathy: navigating (1) how to convey the kind of deeply personal “big feelings” that are still often seen as off-limits and (2) how to maintain a hyper-awareness about the listener’s feelings. Taking place almost entirely within her mind, No Feeling is Final is a six-part memoir show about host Honor Eastly’s experiences struggling with mental health and what one mental health professional diagnoses as “too many feelings – about four times as many as the average person”. The ongoing tension between creating resonance …

Have You Heard George’S Podcast (It's A True Original), Hugh Levinson

RadioDoc Review

The podcast, Have You Heard George’s Podcast, is a true original. Made by George Mpanga, who goes by the stage name of George the Poet, it won five awards at the 2018 British Podcast Awards – in fiction and non-fiction categories. The son of Ugandan immigrants, George went to an elite state school in north London before taking a degree at Cambridge.

The podcast takes on big themes - empowering George’s community, self-belief, crime, drugs, racism, inequality and international politics. Stylistically, the eight-part series is a mash-up: poetry, sketches, interviews, archive, music, performance and sometimes off-mike chat with his …

One Story, Told Week By Week: Episodic Podcast Storytelling And The Habitat, Charlotte De Beauvoir

RadioDoc Review

The rise and success of podcasting introduced episodic storytelling in the world of non-fiction sound narrative. Delivering a story in different entries is very different from producing a one-off piece. What concrete implications does this have for the narrative? And what keeps an audience listening to a podcast, episode through episode? This article offers some answers to these questions via a case study of The Habitat, a 2018 podcast by the American network Gimlet.