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Cognitive Style As A Factor In Accounting Students' Performance On Multiple Choice Examinations, F. A. Gul, H. Y. Teoh, R. Shannon
Cognitive Style As A Factor In Accounting Students' Performance On Multiple Choice Examinations, F. A. Gul, H. Y. Teoh, R. Shannon
Faculty of Business - Accounting & Finance Working Papers
Using 59 final year accounting students as subjects and multiple regression analysis, this paper tests the hypothesis that accounting students' performance on multiple choice examinations is related to field dependence cognitive style. Results support the hypothesis and suggest that in evaluating student performances in multiple choice examinations, accounting academics should bear in mind that the scores on these examinations may be partly a function of students' cognitive style. This finding has implications for the use of multiple choice examinations in classroom evaluations.
Sample Size And The Strength Of Evidence: A Bayesian Interpretation Of Binomial Tests Of The Information Content Of Qualified Audit Reports, D. J. Johnstone
Sample Size And The Strength Of Evidence: A Bayesian Interpretation Of Binomial Tests Of The Information Content Of Qualified Audit Reports, D. J. Johnstone
Faculty of Business - Accounting & Finance Working Papers
Lindley (1957) demonstrated that from a Bayesian standpoint a given level of statistical significance P, carries less evidence against the null hypothesis H0 the larger (more powerful) the test. Moreover, if the sample is sufficiently large, a result significant on H0 at 5% or lower may represent strong evidence in support of H0, not against it. Contrary to Lindley's argument, a great many applied researchers, trained exclusively in orthodox statistics, feel intuitively that to "reject" the null hypothesis H0 at (say) a=5% is more convincing evidence, ceteris paribus, against H0 the larger the sample. This is a consistent finding of …
The Framework Of Public Sector Accountability In Nsw And The Commonwealth: An Overview Of Current Developments And Antecedents, W. N. Funnell
The Framework Of Public Sector Accountability In Nsw And The Commonwealth: An Overview Of Current Developments And Antecedents, W. N. Funnell
Faculty of Business - Accounting & Finance Working Papers
Government departments and government commercial enterprises, along with statutory authorities constitute a very significant sector in the Australian economy. Expenditure by all government agencies, i.e. departments, authorities, enterprises, constitute about 42% of Gross National Product in Australia. The public sector is also the single largest employer, accounting for the employment of 30% of all wage and salary earners in Australia (Curran Commission, 1988, p.1). In addition, 50% of Australia's capital stock is owned by government with 20% of all investment undertaken by government undertakings (Moore, D., 1988). The role of government in Australia is therefore considerable.
Use Of Financial Accounting Information In Share Investment Decisions, G. Gniewosz
Use Of Financial Accounting Information In Share Investment Decisions, G. Gniewosz
Faculty of Business - Accounting & Finance Working Papers
This paper describes the use of accounting and other information in the share investment decision process of an institutional investor. The study was conducted within the context of an organisation's everyday working environment. The focus was on qualitative data and analysis of a case study rather than on quantitative data and general tendency analysis of a random sample. The significance of the annual report as an information source changes over the period of one year. It varies from serving as a primary information source to serving in a confirmatory role. Furthermore, the annual report also acts as a stimulus for …