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Full-Text Articles in Business

Forgery In The Making Of Audit Report: The Liabilities And Breach Of Professional Duties, Khairul Anuar Abd Hadi, Halil Paino, Zubaidah Ismail, Muhammad Haziq Dhiyauddin Jan 2014

Forgery In The Making Of Audit Report: The Liabilities And Breach Of Professional Duties, Khairul Anuar Abd Hadi, Halil Paino, Zubaidah Ismail, Muhammad Haziq Dhiyauddin

Research outputs 2014 to 2021

Forgery is a mechanism to commit fraud and involves the modification of original documents without valid authorization. This includes the process of making an audit report by the auditors. This paper will examine the liability of the auditor if he/she fails to identify the existence of forgery and fails to exercise due diligence in the making of audit report.


Interest Rate Risk Of Australian Reits: A Panel Analysis, Jaime L. Yong, Abhay Singh Jan 2014

Interest Rate Risk Of Australian Reits: A Panel Analysis, Jaime L. Yong, Abhay Singh

Research outputs 2014 to 2021

Management structures of many Australian REITs have shifted towards internal property management since 2001. Sector returns have been rewarding until the Global Financial Crisis, but rising costs of debt and years of aggressive borrowing have eroded REIT values. Externally managed trusts had relatively higher levels of debt than internally managed counterparts thus increasing the sensitivities to interest rate risks. Yet internally managed REITs engage in a wider set of operating activities which compound market and financial risks. This study uses panel and panel quantile regressions to examine the joint impact of financial leverage and management structure on REIT returns in …


Liminal Experience Of East Asian Backpackers, Huong T. Bui, Hugh Wilkins, Y S. Lee Jan 2014

Liminal Experience Of East Asian Backpackers, Huong T. Bui, Hugh Wilkins, Y S. Lee

Research outputs 2014 to 2021

Acknowledging the increasing popularity of independent travel from East Asia, this article explores the backpacking experience of young travellers of the region, from a socio-anthropological angle. Using liminality theory as a guideline and adopting a qualitative investigative approach, 31 interviews with East Asian backpackers were conducted. The findings suggest there are dual facets of the liminal experiences of the backpackers. On one hand, young travellers were motivated to escape from temporal, spatial and social pressures at home. On the other, their narratives reflected a strong commitment to home through a sense of filial piety, an awareness of their identity and …


A Framework For Clarifying The Goal And Implementation Of Iso, Layla M. Al Hameed, Philip J. Dobson, Paul D. Jackson Jan 2014

A Framework For Clarifying The Goal And Implementation Of Iso, Layla M. Al Hameed, Philip J. Dobson, Paul D. Jackson

Research outputs 2014 to 2021

Many organisations are dissatisfied with the outcomes of ISO implementations. This paper proposes that this dissatisfaction is often a consequence of a lack of clarity as to the goal of the implementation and the lack of a clear linkage to the organisational goal over the implementation. The paper proposes that the use of the relatively new tool from the Theory of Constraints –the Strategy and Tactic (S&T) tree can help to provide this linkage and to guide the subsequent implementation. The integration of the S&T Tree and Treacy and Wiersema’s Value Discipline model (1993) is used to focus the original …


The Use Of Unregulated Staff: Time For Regulation?, Christine M. Duffield, Di E. Twigg, Judith D. Pugh, Gemma Evans, S Dimitrelis, Michael A. Roche Jan 2014

The Use Of Unregulated Staff: Time For Regulation?, Christine M. Duffield, Di E. Twigg, Judith D. Pugh, Gemma Evans, S Dimitrelis, Michael A. Roche

Research outputs 2014 to 2021

Internationally, shortages in the nursing workforce, escalating patient demands, and financial constraints within the health system have led to the growth of unlicensed nursing support workers. Recently, in relation to the largest publicly funded health system (National Health Service), it was reported that extensive substitution of registered nurses with unskilled nursing support workers resulted in inadequate patient care, increased morbidity and mortality rates, and negative nurse outcomes. We argue that it is timely to consider regulation of nursing support workers with their role and scope of practice clearly defined. Further, the addition of these workers in a complementary model of …


Undergraduate Perceptions Of The Development Of Team-Working Skills, Denise Jackson, Ruth Sibson, Linda Riebe Jan 2014

Undergraduate Perceptions Of The Development Of Team-Working Skills, Denise Jackson, Ruth Sibson, Linda Riebe

Research outputs 2014 to 2021

Purpose: The ability to working effectively with others (WEWO) is critical yet industry continues to lament deficiencies in new graduates. Progress in developing this highly valued skill in undergraduates is impeded by a lack of conceptual clarity and evidence of how best to measure it, and a tendency to adopt an outcomes-focused, rather than process-oriented, approach. This paper aims to investigate undergraduate perceptions of how well a stand-alone employability skill development programme, operating in an Australian Business Faculty, is fostering the WEWO skill set and which pedagogical practices are considered to add most value. Design/methodology/approach: The study examines undergraduate perceptions …


Line Managers' Involvement In Hrm Activities: A Malaysian Case Study, Nik Hazimah Nik Mat, Pattanee Susomrith Jan 2014

Line Managers' Involvement In Hrm Activities: A Malaysian Case Study, Nik Hazimah Nik Mat, Pattanee Susomrith

Research outputs 2014 to 2021

Despite evidence on greater line managers involvement in many HRM activities, the overall picture of their HRM role is still blurred especially in terms of their coverage and depth of involvement in HRM activities. For line managers to deliver their HRM role effectively, it must be clearly defined so they can enact the role according to the expectations of their role evaluators, who include the line managers supervisors, employees and HR specialists. The expectations of role evaluators are important because the assessment of line managers performance depends on what the role evaluators perceive as valuable. However, the expectations of the …


Australian Smes: Waste Sent To Landfill, Janice Redmond, Elizabeth A. Walker, Craig M. Parker, Mike Simpson Jan 2014

Australian Smes: Waste Sent To Landfill, Janice Redmond, Elizabeth A. Walker, Craig M. Parker, Mike Simpson

Research outputs 2014 to 2021

Landfill waste has a negative impact on the environment and Small and Medium Enterprises (SMEs) are believed to be significant contributors. There is little government or scholarly research, however, quantifying the collective volume of waste SMEs send to landfill. The limited studies instead measure total volumes (landfill and recycling combined) and/or do not distinguish between specific waste streams (e.g. wood) and subcategories (e.g. dust). This paper contributes to knowledge by reconceptualising SME waste into subcategories and by measuring landfill volumes. It presents findings from 404 Australian SMEs which found that, in descending order, cardboard, paper, plastic wrap, wood dust and …