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Full-Text Articles in Business
The Future Of Accounting Talent: Career Values, Choices And Satisfaction Among Early Career Accountants, Denise Jackson, Julia Richardson, Grant Michelson, Rahat Munir
The Future Of Accounting Talent: Career Values, Choices And Satisfaction Among Early Career Accountants, Denise Jackson, Julia Richardson, Grant Michelson, Rahat Munir
Research outputs 2022 to 2026
Amid a global war for accounting talent, this paper extends our understanding of early career accountants’ (ECAs) career values and the alignment between their career expectations and experiences when entering the profession. Drawing on survey data from 305 ECAs and 165 managers/recruiters of ECAs in Australia, the paper uses social cognitive career theory and person–organisation fit theory to explore the dynamic interplay between individual and contextual factors and career values, career choices and subsequent career satisfaction. The findings emphasise the importance of both intrinsic, and to a lesser extent extrinsic, career values for ECAs, with variations by gender and organisation …
Embedding Work-Integrated Learning Into Accounting Education: The State Of Play And Pathways To Future Implementation, Denise Jackson, Stephanie Meek
Embedding Work-Integrated Learning Into Accounting Education: The State Of Play And Pathways To Future Implementation, Denise Jackson, Stephanie Meek
Research outputs 2014 to 2021
© 2020, © 2020 Informa UK Limited, trading as Taylor & Francis Group. There is increasing pressure on higher education institutions to better prepare students for future work, augmented by widespread measurement of their performance using graduate employment metrics. Accounting is no exception with growing attention on whether, and in what ways, accounting curricula is aligning to labor market demands. This paper considers the importance of career preparedness among accounting students and higher education institutions’ effectiveness in achieving graduate outcomes that meet the needs of the profession. It contemplates the challenges in preparing accounting students for contemporary work and explores …
The Effects Of Counterexplanation And Audit Groups On Fraud Detection, Janne Chung, Gary S. Monroe
The Effects Of Counterexplanation And Audit Groups On Fraud Detection, Janne Chung, Gary S. Monroe
Research outputs pre 2011
Prior studies have found that auditors' fraud detection rates are relatively low (Bernardi 1994; Pincus 1991 ). The present study examines whether counterexplaining inaccurate judgments will increase fraud detection rates and whether audit groups can counterexplain more effectively compared to individual auditors. The possible negative effect of counterexplanation is examined by requiring audit groups and individual auditors to counterexplain accurate judgments. The purpose of this 'inanipulatiori is to determine whether counterexplaining accurate judgments will lead to negative belief revision, and whether this negative belief revision will be mitigated by the use of audit groups. A 2 x 2 x 2 …
The Effects Of Gender And Task Complexity On Audit Judgment, Janne Chung, Gary S. Monroe
The Effects Of Gender And Task Complexity On Audit Judgment, Janne Chung, Gary S. Monroe
Research outputs pre 2011
This study examines the interaction effect between gender and task complexity on audit judgment based on the selectivity hypothesis. This hypothesis states that males are selective information processors whereas females are detailed information processors. The study extends this hypothesis to an auditing context and hypothesizes that males will outperform females when task complexity is low while females will outperform males when task complexity is high. A two (males and females) by two (task complexity - high and low) full factorial experiment was carried out. The low and high task complexity conditions were created by manipulating the number of cues. The …
The Interactive Effects Of Different Accounting Controls On Subordinates' Behaviour And Performance, Chong M. Lau
The Interactive Effects Of Different Accounting Controls On Subordinates' Behaviour And Performance, Chong M. Lau
Research outputs pre 2011
Prior research suggests that goal setting and an emphasis en meeting tight budget targets may influence the extent of subordinates' performance and slack creation. This study hypothesizes that other accounting controls may moderate these relationships. Specifically, it hypothesizes that: (i) budgetary performance is increased and (ii) budgetary slack creation is decreased when an emphasis on setting and meeting tight budget targets is complemented with a high extent of cost control. The results support a significant two-way interaction between Emphasis on setting and meeting tight budget targets and Cost control affecting budgetary performance. A significant two-way interaction between Emphasis en setting …