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Articles 1 - 14 of 14
Full-Text Articles in Business
Can The Financialised Atmosphere Be Effectively Regulated And Accounted For?, Patty Mcnicholas, Carolyn Windsor
Can The Financialised Atmosphere Be Effectively Regulated And Accounted For?, Patty Mcnicholas, Carolyn Windsor
Carolyn Windsor
Purpose – This paper aims to carry out a critical analysis of the proposed Australian emissions trading scheme (ETS) as a complex market solution to reduce greenhouse gases (GHGs). Specifically it seeks to examine the financial regulatory infrastructure that will more than likely oversee the Australian ETS, the same regulatory infrastructure which failed to prevent the global financial crisis.Design/methodology/approach – A critical examination of the financialisation of the atmosphere that follows the growth of the financialisation of capitalism when economic activity shifted from production and service sectors to finance. Financialisation of capitalism is supported by capitalist regulation influenced by neo-liberal …
Employee Voluntary Disclosures In Annual Reports: A Stakeholder Perspective, Pamela Kent, Carolyn Windsor, Tamara Zunker
Employee Voluntary Disclosures In Annual Reports: A Stakeholder Perspective, Pamela Kent, Carolyn Windsor, Tamara Zunker
Carolyn Windsor
Purpose The purpose of this study is to examine voluntary employee disclosures in Australian 2004 annual company reports applying Ullmann’s stakeholder theory. Design/methodology/approach A regression analysis of data from 970 ASX companies’ annual reports analysed company disclosures of employee-related information. Ullmann’s first dimension stakeholder power is represented by employee share ownership and large shareholders (block holders). The second dimension, corporate strategic posture is denoted by corporate governance best practices and corporate mission statements. Ullmann’s third dimension, economic performance is represented by profit per employee, debt to equity and Tobin’s Q. Findings We find that employee share ownership does empower employee …
The Effect Of Gender And Parental Role On Auditor's Profesional Career Advancement In A Gender Egalitarian Context: Danish Evidence, Carolyn Windsor
The Effect Of Gender And Parental Role On Auditor's Profesional Career Advancement In A Gender Egalitarian Context: Danish Evidence, Carolyn Windsor
Carolyn Windsor
Gender equality in the workplace is vital to ensure fair access to social, economic and political influence associated with career advancement. International labour studies show women are still concentrated in lower level management positions. The auditing profession is no different with few women attaining partner level. This research investigates whether parental role and gender affects career advancement of professional auditors employed by transnational audit firms in Denmark where institutional family policies encourage gender egalitarianism. A three-way analysis of covariance examines the dependent variable of management at four levels including partner to non-management employee, plus the independent factors of gender, parental …
Auditor Independence And Client Economic Power: Qualitative Evidence And Propositions Involving Auditors’ Emotions And Moral Reasoning, Carolyn Windsor, Marie Kavanagh
Auditor Independence And Client Economic Power: Qualitative Evidence And Propositions Involving Auditors’ Emotions And Moral Reasoning, Carolyn Windsor, Marie Kavanagh
Carolyn Windsor
This study views auditor independence decision-making as holistic, complex and interpersonal, where human elements including emotions come into play when challenged by a morally intense situation. The idea of emotions affecting auditor independence judgments has had little attention in auditing research. In fact, rationality and emotions cannot be separated because they are part of the human condition, often complimenting each other in decision making. To reflect this view, our interactionist model of auditors’ complex decision making includes Rest’s four-component model, (1) moral sensitivity, (2) moral reasoning, and (3) moral motivation as decision-making processes culminating in moral behavior that denotes (4) …
The Bp Gulf Oil Spill: Public And Corporate Governance Failures, Carolyn Windsor, Patty Mcnicholas
The Bp Gulf Oil Spill: Public And Corporate Governance Failures, Carolyn Windsor, Patty Mcnicholas
Carolyn Windsor
Purpose: To critically examine public and corporate governance failures that we argue predisposed the BP oil spill in the Gulf of Mexico, the worst environmental disaster in United States (US) history. Design/methodology/approach: A critical examination of publicly available documentation to identify systemic governance flaws of a marketized government agency and BP’s self-regulated corporate governance. Findings: The spill was overseen by the US Federal Government agency, Minerals Management Service (MMS). Restructured by the Reagan Administration to mimic business, the MMS regulated and collected revenue from offshore oil leases, a conflict of interest that compromised this public agency’s integrity. Neo-classical economics and …
Voluntary Disclosure Of Ghg Emission Information, Janice Hollindale, Pamela Kent, Carolyn Windsor
Voluntary Disclosure Of Ghg Emission Information, Janice Hollindale, Pamela Kent, Carolyn Windsor
Carolyn Windsor
Purpose The purpose of this paper is to determine the nature of Australian public companies’ voluntary environmental management disclosures for companies making disclosures about their greenhouse gas emission performance and management in the year before and the year after the introduction of Australia’s National Greenhouse and Energy Reporting legislation, and to empirically test the hypothesized influence of several company characteristics on the quality of these disclosures. Design/methodology/approach The content of GHG performance and management disclosures made in annual reports and stand-alone sustainability reports of 1,766 (1,853) publicly listed Australian companies in 2007 (2009) is determined using an index of quality …
An Investigation Of Voluntary Corporate Greenhouse Gas Emissions Reporting In A Market Governance System: Australian Evidence, Michaela Rankin, Carolyn Windsor, Dina Wahyuni
An Investigation Of Voluntary Corporate Greenhouse Gas Emissions Reporting In A Market Governance System: Australian Evidence, Michaela Rankin, Carolyn Windsor, Dina Wahyuni
Carolyn Windsor
Purpose – Institutional governance theory is used to explain voluntary corporate greenhouse gas (GHG) reporting in the context of a market governance system in the absence of climate change public policy. This paper seeks to hypothesise that GHG reporting is related to internal organisation systems, external privately promulgated guidance and EU ETS trading.
Design/methodology/approach – A two-stage approach is used. The initial model examines whether firms’ GHG disclosures are associated with internal organisation systems factors: environmental management systems (EMS), corporate governance quality and environmental management committees as well as external private guidance provided by the Global Reporting Initiative (GRI) and …
An Investigation Of Voluntary Corporate Greenhouse Gas Emissions Reporting In A Market Governance System: Australian Evidence, Carolyn Windsor
An Investigation Of Voluntary Corporate Greenhouse Gas Emissions Reporting In A Market Governance System: Australian Evidence, Carolyn Windsor
Carolyn Windsor
Purpose – Institutional governance theory is used to explain voluntary corporate greenhouse gas (GHG) reporting in the context of a market governance system in the absence of climate change public policy. This paper seeks to hypothesise that GHG reporting is related to internal organisation systems, external privately promulgated guidance and EU ETS trading.
Design/methodology/approach – A two-stage approach is used. The initial model examines whether firms’ GHG disclosures are associated with internal organisation systems factors: environmental management systems (EMS), corporate governance quality and environmental management committees as well as external private guidance provided by the Global Reporting Initiative (GRI) and …
The Rise Of Regulatory Capitalism And The Decline Of Auditor Independence: A Critical And Experimental Examination Of Auditors’ Conflicts Of Interest, Carolyn A. Windsor, Bent Warming-Rasmussen
The Rise Of Regulatory Capitalism And The Decline Of Auditor Independence: A Critical And Experimental Examination Of Auditors’ Conflicts Of Interest, Carolyn A. Windsor, Bent Warming-Rasmussen
Carolyn Windsor
This study investigates the decline of auditor independence coinciding with the rise of regulatory capitalism. A critical analysis supported by experimental evidence reveals regulatory capitalism's influence on auditor independence. Regulatory capitalism began in the United States during the 1970s when state enforced neo-liberal free-market doctrines of competition and deregulation commercialized the profession. Since then, regulatory capitalism's economic neo-liberal agenda has transformed the auditing profession and the employer firms into a transnational network of professional services firms that now promote and diffuse regulatory capitalism worldwide. Regulatory capitalism is further facilitated by the Sarbanes-Oxley Act and the PCAOB that provide interconnections of …
Implications Of The Ifrs Goodwill Accounting Treatment, G Wines, R Dagwell, Carolyn Windsor
Implications Of The Ifrs Goodwill Accounting Treatment, G Wines, R Dagwell, Carolyn Windsor
Carolyn Windsor
Purpose – This paper aims to critically examine the change in accounting treatment for goodwill pursuant to international financial reporting standards (IFRSs) by reference to the Australian reporting regime.
Design/methodology/approach – The paper discusses and compares the former Australian and the new IFRS treatments for goodwill. This comparison focuses on the advantages and potential complexities of the new method, with the aim of identifying the issues and challenges that preparers, independent auditors and those involved in corporate governance face in complying with the new requirements.
Findings – The paper highlights that the identification and valuation of cash-generating units and goodwill …
Bad Apples In Bad Barrels Revisited: Cognitive Moral Development, Just World Beliefs, Rewards, And Ethical Decision Making, Neal M. Ashkanasy, Carolyn Windsor, Linda K. Trevino
Bad Apples In Bad Barrels Revisited: Cognitive Moral Development, Just World Beliefs, Rewards, And Ethical Decision Making, Neal M. Ashkanasy, Carolyn Windsor, Linda K. Trevino
Carolyn Windsor
In this study, we test the interactive effect on ethical decision-making of (1) personal characteristics, and (2) personal expectancies based on perceptions of organizational rewards and punishments. Personal characteristics studied were cognitive moral development and belief in a just world. Using an in-basket simulation, we found that exposure to reward system information influenced managers' outcome expectancies. Further, outcome expectancies and belief in a just world interacted with managers' cognitive moral development to influence managers' ethical decision-making. In particular, low-cognitive moral development managers who expected that their organization condoned unethical behavior made less ethical decisions while high cognitive moral development managers …
The Effect Of Gender And Dependent Children On Professional Accountants' Career Progression, Carolyn Windsor, P Auyeung
The Effect Of Gender And Dependent Children On Professional Accountants' Career Progression, Carolyn Windsor, P Auyeung
Carolyn Windsor
The ILO [International Labor Organization. Women in Management, Breaking Through the Glass Ceiling, An Update 2004. Geneva, Switzerland: International Labor Office; 2004.] reported that workingwomen are still concentrated in lower level management positions, thus perpetuating women's social and economic injustice. The accounting profession is no different with few women gaining a partnership in the international accounting firms. This study analyses demographics of 183 respondents in the large international accounting firms to examine women's career progression. We used a three-way analysis of covariance to investigate the dependent variable, management at five levels from partner to accounting senior. Independent factors are gender, …
The Efficacy Of Auditors' Going-Concern Opinions Compared With A Temporal And An Atemporal Bankruptcy Risk Model: Analysing Us Trade And Service Industry Failures 1974-1988, Carolyn Windsor, P Cybinski
The Efficacy Of Auditors' Going-Concern Opinions Compared With A Temporal And An Atemporal Bankruptcy Risk Model: Analysing Us Trade And Service Industry Failures 1974-1988, Carolyn Windsor, P Cybinski
Carolyn Windsor
Conflicting results have emerged from several past studies as to whether bankruptcy prediction models are able to forecast corporate failure more accurately than auditors’ going-concern opinions. Nevertheless, the last decade has seen improved modelling of the path-to-failure of financially distressed firms over earlier static models of bankruptcy. In the light of the current crisis facing the auditing profession, this study evaluates the efficacy of auditors’ going-concern opinions in comparison to two bankruptcy prediction models. Bankrupt firms in the U.S. service and trade industry sectors were used to compare model predictions against the auditors’ going-concern opinion for two years prior to …
Danish Evidence Of Auditors' Level Of Moral Reasoning And Predisposition To Provide Fair Judgements, Bent Warming-Rasmussen, Carolyn Windsor
Danish Evidence Of Auditors' Level Of Moral Reasoning And Predisposition To Provide Fair Judgements, Bent Warming-Rasmussen, Carolyn Windsor
Carolyn Windsor
The community has legislatively conferred on external auditors a special but lucrative responsibility to provide fair and independent opinions about management's preparation of company financial statements. In return, auditors are obliged by professional standards to act with integrity, independently and in the public interest. This study examined 174 auditors' predisposition to provide just and fair judgements, using Kohlberg's theory of developmental moral reasoning, one of the most widely accepted theories in justice psychology. Respondents came from five international audit firms in Copenhagen. Results indicated that auditors with pre-conventional or low level of just reasoning or comprised 64 respondents, the largest …