Accounting Commons^™

Trade, Accounting, And Governance In Kautilya’S Arthaśāstra, Shyam Sunder

Shyam Sunder

No abstract provided.

Attaining Legitimacy By Employee Information In Annual Reports, Pamela Kent, Tamara Zunker

Tamara Zunker

Purpose – The purpose of this study is to provide evidence on the category, quantity and quality of voluntary employee-related information Australian listed companies disclose in their annual report. An explanation is also sought to determine whether companies adopt employee-related disclosures to legitimise their relationship with society. Voluntary adoption of corporate governance best practice recommendations is used as a measure of companies’ attempts to attain ex ante legitimacy. Media agenda setting theory is used as a measure of an attempt to gain legitimacy ex post following adverse publicity from the media. Design/methodology/approach – The annual reports of all companies with …

Do Corporate Governance Recommendations Improve The Performance And Accountability Of Small Listed Companies?, Jacqueline Christensen, Pamela Kent, James Routledge, Jenny Stewart

Pamela Kent

This study examines whether the implementation of the 2003 Australian Securities Exchange Limited governance recommendations influenced the governance choices of small companies and whether compliance improves their accounting and market performance and earnings quality. Our analysis examines small and large companies because we are interested in the different effects of the governance recommendations on the two groups. The analysis shows a significant shift by small and large companies to comply with the recommendations around the time of their introduction. We find that formation of an audit committee surrounding the reform period is significantly associated with improved earnings quality for small …

Attaining Legitimacy By Employee Information In Annual Reports, Pamela Kent, Tamara Zunker

Pamela Kent

Purpose – The purpose of this study is to provide evidence on the category, quantity and quality of voluntary employee-related information Australian listed companies disclose in their annual report. An explanation is also sought to determine whether companies adopt employee-related disclosures to legitimise their relationship with society. Voluntary adoption of corporate governance best practice recommendations is used as a measure of companies’ attempts to attain ex ante legitimacy. Media agenda setting theory is used as a measure of an attempt to gain legitimacy ex post following adverse publicity from the media. Design/methodology/approach – The annual reports of all companies with …

Do Corporate Governance Recommendations Improve The Performance And Accountability Of Small Listed Companies?, Jacqueline Christensen, Pamela Kent, James Routledge, Jenny Stewart

James Routledge

This study examines whether the implementation of the 2003 Australian Securities Exchange Limited governance recommendations influenced the governance choices of small companies and whether compliance improves their accounting and market performance and earnings quality. Our analysis examines small and large companies because we are interested in the different effects of the governance recommendations on the two groups. The analysis shows a significant shift by small and large companies to comply with the recommendations around the time of their introduction. We find that formation of an audit committee surrounding the reform period is significantly associated with improved earnings quality for small …

Public Accounts Committees In The Pacific Region, Riccardo Pelizzo

Riccardo Pelizzo

the paper analyzes the organization, the powers, the functioning and the performance of Public Account Committees in the Pacific region. In doing so the paper highlights some of the factors have contributed to making PACs from the Pacific island states work effectively.

Budgeting, Auditing And Governance: Implementing The Accountability Framework, Professor Ben C Osisioma

Prof Ben Chuka Osisioma

Good public governance involves the management of public resources in a manner that guarantees sustainable development in an atmosphere of due process and rule of law, free from wastage and corruption. The goal is to guarantee a people’s right to health, adequate housing, sufficient food and fibre provision, quality education, fair justice and personal security. Good governance is rooted in quality institutions, informed and adequately motivated citizenry, and structures and processes that endure. The budget and audit tools are critical to the process, and within the requirements of accountability framework can bring the so-called dividends of democracy to citizens. In …

Managing Nigeria’S Transformation Agenda: The Leadership Challenge, Professor Ben C Osisioma, Professor Hilda Osisioma

Prof Ben Chuka Osisioma

Nigeria’s President won the 2011 Federal Government elections on the groundswell of popular support and the promise of a transformation agenda. Transformation is a strong word that portends a radical, structural and fundamental reappraisal of the basic assumptions that underlie our reforms and developmental efforts. The challenge before government is how to move the nation away from an oil-dominated economy, institute the basics for a private-sector driven economy, build the local economy on international best practices, transform a passive oil industry to a more pro-active one, and restructure the country along the lines of a more decentralized federalism. But beyond …

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 …

Politics, Policy, And Socio-Economic Impact On Continuing Higher Education: Continuing Higher Education An Academic Capital Advantage, Dr. Sandria Stephenson

Sandria Stephenson

Accounting And Governance In Kautilya’S Arthaśāstra1, Shyam Sunder, Manjula Shyam

Shyam Sunder

Trade, Accounting, And Governance In Kautilya's Arthasastra, Shyam Sunder

Shyam Sunder

No abstract provided.