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Articles 2461 - 2489 of 2489
Full-Text Articles in Business
An Empirical Study Of The Effect Of Short Selling On The Bid Ask Spread, A. Frino
An Empirical Study Of The Effect Of Short Selling On The Bid Ask Spread, A. Frino
Faculty of Business - Accounting & Finance Working Papers
Soon selling was legally and uniformly reintroduced in Australia in 1986. This presented the opportunity to study the effects of permitting soon selling on stock market trading. The following study aims to determine the impact of short selling on the bid ask spread and thus transaction costs. The evidence presented in this paper supports the notion that soon selling acts to reduce the size of the bid ask spread. The public policy implication is that soon selling is desirable as it acts to reduce the size of transactions costs on the stock exchange.
Habermas & Learning & Teaching, M. M. Greenwell
Habermas & Learning & Teaching, M. M. Greenwell
Faculty of Business - Accounting & Finance Working Papers
This paper presents an illustration of the use of some of the insights from the work of Jurgen Habermas within a learning and teaching situation. The empirical work is reported and informed in tandem with various aspects of the theory of communicative action (Habermas 1981), and the style of this paper is process-oriented. The illustration is sited within the course AC304 Auditing in the Department of Accounting & Financial Management at the University of the South Pacific during second semester in 1991. Four groups of people as students (a total of 17 people) took up the offer of a project …
Software Development In Accounting Education: Maximising Student And Academic Productivity Through Digital Technology, K. Cooper, V. Coomb
Software Development In Accounting Education: Maximising Student And Academic Productivity Through Digital Technology, K. Cooper, V. Coomb
Faculty of Business - Accounting & Finance Working Papers
Increasingly sophisticated digital technology has provided a means to improve the quality of accounting graduates and the potential to reduce the amount of time required to assess student achievement. This paper outlines the approach adopted in the Department of Accountancy at the University of Wollongong to adapt digital technology to accounting education with the twin goals of producing high quality graduates equipped to participate in a rapidly changing technological environment and reduce the amount of marking time required by academic staff.
Earnings As An Explanatory Variable For Returns: A Note, A. Frino, G. Tibbits
Earnings As An Explanatory Variable For Returns: A Note, A. Frino, G. Tibbits
Faculty of Business - Accounting & Finance Working Papers
Easton and Harris (1991) [herein EH], in a recent article, "investigate whether the level of earnings divided by price at the beginning of the stock return period is relevant for evaluating earnings/returns associations" [p 19]. As stated by EH, the contribution of their study stems from their variable of interest, which is not the earnings-to-price ratio based on contemporaneous (past) earnings and contemporaneous (past) price which has dominated earlier studies. Despite their excellent empirical work, unfortunately, their theorising is somewhat ad hoc and they admit that for certain aspects of their theorising "we provide a more heuristic analysis" [footnote, p. …
Ethical Issues And Practising Accountants' Perceptions Of The Code Of Ethics: Some Malaysian Evidence, L. C. Choo
Ethical Issues And Practising Accountants' Perceptions Of The Code Of Ethics: Some Malaysian Evidence, L. C. Choo
Faculty of Business - Accounting & Finance Working Papers
This study attempted to provide some empirical evidence of the ethical issues and conflicts faced by practitioners and to gauge their perceptions on the relevance and usefulness of the Malaysian Institute of Accountants (MIA) Code of Ethics as a guide to ethical behaviour. The results showed that a majority of respondents agreed that the Code helped them to be more aware of ethical concerns in their work and decisions, and that it also enhanced public confidence and professional image besides improving intraprofessional relationships. No significant relationship was seen by respondents between the Code and a firm's competitive position. Rules on …
Accounting Standards Overload Problem - A Suggested Solution, R. P. Shannon
Accounting Standards Overload Problem - A Suggested Solution, R. P. Shannon
Faculty of Business - Accounting & Finance Working Papers
The paper supports the Australian approach to differential reporting as the best solution to the accounting standards overload problem. The approach requires a technique for differentiating "reporting" and "non-reporting" entities: The paper suggests a technique for such differentiation which is thought to be superior to the current suggested technique. Finally. the paper suggests that non-reporting entities should still ensure appropriate information is produced which not only assists management in their decision making but also provides government with details which can be used in the formulation of policies to assist them in the future.
A Survey Of Edp Audit Content And Audit Software Package Application In Undergraduate Auditing Subjects Offered At Australian Universities, R. P. Shannon, B. Mccartney
A Survey Of Edp Audit Content And Audit Software Package Application In Undergraduate Auditing Subjects Offered At Australian Universities, R. P. Shannon, B. Mccartney
Faculty of Business - Accounting & Finance Working Papers
This paper examines EDP audit content and audit software package application in undergraduate auditing subjects offered at Australian universities. Empirical evidence is presented of some institutional failure to: 1. meet the EDP knowledge requirements to be an auditor in the 1990s; 2. include practical application experience of available audit software packages; 3. develop more realistic Australian EDP auditing practice cases. The EDP topics which appear to be underemphasised are identified. Methods to increase student exposure to the capabilities of, and hands on use of, available audit software packages are described. The development of Australian EDP auditing practice cases for use …
Financing Pattern Of Multinational Enterprises In A Developing Country - The Sri Lankan Experience, H. Wijewardena
Financing Pattern Of Multinational Enterprises In A Developing Country - The Sri Lankan Experience, H. Wijewardena
Faculty of Business - Accounting & Finance Working Papers
Multinational enterprises (MNEs) have played a vital role in the economies of developing countries. However, empirical studies on some crucial aspects of MNE involvement in these economies appear to be inadequate. One such aspect is their financing pattern. This paper attempts to shed some light on this aspect through an analysis of balance sheet data of a sample of MNE affiliates operating in the manufacturing sector of Sri Lanka. The findings do not support the generally held view that MNEs gear themselves more highly than local firms and that they make use of a greater degree of domestic commercial bank …
A Fundamental Problem With Single Measure Event Studies And The Case Of Qualified Audit Reports, A. Frino
A Fundamental Problem With Single Measure Event Studies And The Case Of Qualified Audit Reports, A. Frino
Faculty of Business - Accounting & Finance Working Papers
This study draws on the case of event studies of qualified audit reports to illustrate that despite numerous improvements in research design, findings do not converge over time. The conflicting evidence is attributed to the nature of the market for a company's shares, and the fact that past studies rely only on one measure of information content, namely, price change or volume change measures. After construction of a simple micromarket structure of a company's shares by drawing on traditional microeconomics, qualitative comparative statics are used to identify the circumstances in which either the volume or the price change caused by …
Software Development In Accounting Education, V. Coomb, K. Cooper
Software Development In Accounting Education, V. Coomb, K. Cooper
Faculty of Business - Accounting & Finance Working Papers
The Accountancy profession, like many other disciplines, is being influenced by rapid developments in computer hardware and software. It is, therefore, essential that accountancy students become proficient in the adaptation of information technology techniques to accounting specific applications. To achieve this Computer Aided Learning software has been developed to supplement the traditional teaching approaches of lectures, tutorials and textbooks. The programs are developed to familiarise students with the use of computers and at the same time encourage their enthusiasm to learn by using menu driven programs incorporating graphics, sound, animation and windowing. Special software has also been developed to provide …
Accounting For Goodwill: A Case Study Of Sophisticated Users, M. M. Greenwell, G. E. Tibbits
Accounting For Goodwill: A Case Study Of Sophisticated Users, M. M. Greenwell, G. E. Tibbits
Faculty of Business - Accounting & Finance Working Papers
This paper reports a case study of sophisticated users of financial statements in which the central question elicited the views of UK and Australian respondents regarding the preferred method of accounting for goodwill. Conclusions drawn from the study are that the one option allowed by the Australian legally-enforceable standard is not the preferred option. Secondary issues addressed include accounting for other intangibles and attitudes to various components of the annual report.
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 …
Structure And Growth Performance Of Small Industry In Sri Lanka, H. Wijewardena
Structure And Growth Performance Of Small Industry In Sri Lanka, H. Wijewardena
Faculty of Business - Accounting & Finance Working Papers
Because of the inability of the agricultural sector, due to its physical limitations, in continuing as the major contributor to the economic development of Sri Lanka the need to promote the industrial sector has increased greatly in recent years. Small-scale industrial enterprises, in particular, deserve more encouragement since their labour intensive character is consistent with the relative abundance of labour and the scarcity of capital in the economy. However, statistics reveal that the growth performance of the small industry segment has not been satisfactory after the year 1977. The main reason for this seems to be the unfavourable effect of …
Interactive Effects Of Evaluation Style And Organizational Structure Characteristics Of Autonomy And Interdependence On Subunit Managerial Performance, H. Y. Teoh, R. Lam
Interactive Effects Of Evaluation Style And Organizational Structure Characteristics Of Autonomy And Interdependence On Subunit Managerial Performance, H. Y. Teoh, R. Lam
Faculty of Business - Accounting & Finance Working Papers
This study was designed to provide empirical evidence that subunit managerial performance is an interactive function of evaluation style and organization characteristics of autonomy and interdependence. Both autonomy and interdependence are believed crucial to the design of evaluation systems because the accounting literature has suggested that accounting performance measurement is more suitable for independent and autonomous organizational subunits. Subjects were division managers of profit centers and investment centers from large manufacturing companies within the Metropolitan Sydney and Wollongong areas. Collection of data was based on interviews and pretested questionnaire. The statistical analysis involved formulation of two regression equations in which …
Capital Investment Modelling In The Australian Footwear Industry, M. M. Greenwell
Capital Investment Modelling In The Australian Footwear Industry, M. M. Greenwell
Faculty of Business - Accounting & Finance Working Papers
The aim of this paper was to explore the possible bridging between two areas of capital expenditure budgeting research, i.e. environmental conditions and capital investment modelling, using secondary data, and also to identify fruitful areas of primary research into capital investment decision-making. The modelling indicated a high degree of association between a measure of industry protection and capital investment in the Australian footwear industry. Thus the research was considered to be a relevant indicator of fruitful primary research into the probable relationship between protection, one aspect of the economic and political environment of footwear manufacturers, and capital expenditure budgeting processes.
A Comparative Study Of Accounting Information Systems Courses In Australia And The United States, V. Wan, F. Choo
A Comparative Study Of Accounting Information Systems Courses In Australia And The United States, V. Wan, F. Choo
Faculty of Business - Accounting & Finance Working Papers
The design of an information system, particularly that of computer-based information systems has an important role in accounting. The importance has been recently highlighted in a report by the Australian Society of Accountants' taskforce (1984), which asserts that "since accountants will be developing their own information systems, fundamental skills in systems analysis and design will become essential for all accountants". Most tertiary educational institutions are increasingly aware of the importance of Accounting Information Systems (AIS) as an academic subject, and do incorporate AIS in the undergraduate accounting curriculum1. This practice is consistent with the views of most writers specialising in …
Australian Accounting Practitioners' Perceptions Of Undergraduate Curricula And Academics, F. A. Gul, J. Y. Wong
Australian Accounting Practitioners' Perceptions Of Undergraduate Curricula And Academics, F. A. Gul, J. Y. Wong
Faculty of Business - Accounting & Finance Working Papers
The purpose of this study was to compare the actual level of content of 125 topics taught in the Australian accounting curricuIa with the level expected or desired by practitioners. In addition, this study also evaluated practitioners' perceptions of accounting academics. Results showed that there was little divergence between practitioner expectations of the content levels of the topics and the actual content levels taught. The results also showed that, in general, practitioners have a favourable view of academics in that they were viewed as honest, competent, up-to-date and their research as being useful. On the other hand, practitioners felt that …
A Field Experimental Study Of The Impact Of Social Responsibility Disclosure On Institutional Investment Decision-Making, H. Y. Teoh, G. Y. Shiu
A Field Experimental Study Of The Impact Of Social Responsibility Disclosure On Institutional Investment Decision-Making, H. Y. Teoh, G. Y. Shiu
Faculty of Business - Accounting & Finance Working Papers
This study used a repeated measures experimental design to evaluate the effect of social responsibility disclosure in annual reports on the investment decision-making behavior of institutional investors. Information cues were prepared using actual company data and subjects were required to go through an investment exercise. To the extent that social responsibility information was of a general type and presented in narrative form, the results indicated that such disclosure did not have an effect on institutional investors' decisions. However, this study also found that certain themes and presentation of social disclosure were perceived more important for investment decision-making which could have …
Development Of The Venture Capital Market In Australia, V. Wan
Development Of The Venture Capital Market In Australia, V. Wan
Faculty of Business - Accounting & Finance Working Papers
To remedy a shortage of venture capital for the development of emerging technology businesses, the Australian Government in 1984 initiated a Management and Investment Companies (MIC) Program. Under the Program, 11 MICs were licensed to raise venture capital from investors who are allowed to claim 100 per cent of their investments as a tax deduction. Apart from the 11 MICs, there are other venture capital organisations currently operating in Australia. This study identified a total of 47 venture capital organisations of different ownership structures and investment preferences. Undoubtedly, the MIC Program has played a catalytic role in the rapid development …
A True And Fair View: A Revised "Accounting Interpretation", J. B. Ryan
A True And Fair View: A Revised "Accounting Interpretation", J. B. Ryan
Faculty of Business - Accounting & Finance Working Papers
The purpose of this article is to provide an Interpretation of the 'true and fair' view" statutory standard that is consistent with recent developments in accounting theory emphasising the central role of relevance and reliability, both accepted today as key concepts in explaining accounting measurements in external financial reporting. The interpretation advocated equates fairness with relevance together with appropriate discIosure and true with correspondence of two kinds. both of which are necessary for accounting information to be reIiable. EmpiricaI correspondence refers to a one-to-one relationship, or correspondence between the measurements of assets and liabilities reported in financial statements and the …
Impact Of Floating Exchange Rates On Company Risk Management Practices: The Australian Experience, H. Y. Teoh, M. Er
Impact Of Floating Exchange Rates On Company Risk Management Practices: The Australian Experience, H. Y. Teoh, M. Er
Faculty of Business - Accounting & Finance Working Papers
This study addressed two research questions: first, the effect of floating the Australian dollar on individual company's exchange risk exposure and, secondly, the extent of company response in managing foreign exchange risk. The findings indicated that floating of the dollar resulted in increased risk exposures though the impacts were not uniform across all companies. Likewise, the impact on foreign exchange risk management practices was not necessarily to the same extent for all companies. Overall, there is evidence that since floating the dollar an increasing number of companies is giving more serious attention to the exchange risk management function.
Pathological Responses To Accounting Controls: The British Commissariat In The Crimea 1854-1856, W. N. Funnell
Pathological Responses To Accounting Controls: The British Commissariat In The Crimea 1854-1856, W. N. Funnell
Faculty of Business - Accounting & Finance Working Papers
It has become widely recognised that the plight of the British Army in the Crimea (1854-6) was due primarily to unpreparedness. This had been induced by the pursuit of extreme economy In military spending by consecutive governments In the 'great peace' following the Napoleonic Wars. What has not been realised sufficiently, however, is that the consequences of this s trident economy were profoundly compounded by the system of military accounting and financial control administered by the Treasury. Thus, it was the inflexibility of the system of financial control which accentuated and which was directly responsible for the continued difficulties of …
Gender-Based Role Representations In Annual Company Reports, M. M. Greenwell
Gender-Based Role Representations In Annual Company Reports, M. M. Greenwell
Faculty of Business - Accounting & Finance Working Papers
This research had its genesis in the teaching of Financial Accounting to second year undergraduate students [1]. In the introduction to the subject the author distributed actual copies of annual company reports (ACRs) to expose them to students. In this course students learn various techniques. e.g. Group Accounts, and disclosure requirements. Class discussion evolved from a consideration of the relative merits of graphic presentation of financial data and actual financial accounts, to a consideration of the information content of the glossy pictures. Generally, there seemed to be a substantial number of pictures in the reports and more specifically, there seemed …
An Application Of Optical Surface Assessment To Engine Preparation Techniques, F. Sweeney, E. J. Davis, Trevor A. Spedding, K. J. Stout
An Application Of Optical Surface Assessment To Engine Preparation Techniques, F. Sweeney, E. J. Davis, Trevor A. Spedding, K. J. Stout
Faculty of Commerce - Papers (Archive)
This paper presents a study of established two dimensional models which have been applied to the characterization of the preparation of engine cylinder liners and bores. These models are extended to three dimensions and quantified using a three dimensional stylus measuring system consisting of a computer controlled Talysurf 5 stylus instrument and a precision linear translation stage. Relocation techniques are then employed and the surface finish is assessed using a computer controlled laser measuring system. With reference to the original models it is shown that engine preparation techniques may be monitored using an optical assessment of this kind. Thus an …
Vfm Audits For Private Sector?, John J. Glynn
Vfm Audits For Private Sector?, John J. Glynn
Sydney Business School - Papers
Legislation is long overdue: recent public sector developments could apply to a wide variety of profit and non-profit organisations in the private sector.
The Value For Money Trend, John J. Glynn
The Value For Money Trend, John J. Glynn
Sydney Business School - Papers
New thinking has expanded the traditional role of public sector auditing.