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Monetary Policy, Macroprudential Policy, And Bank Risk-Taking Behaviour In The Indonesian Banking Industry, Cep J. Anwar, Nicholas Okot, Indra Suhendra, Dwi Indriyani, Ferry Jie

Research outputs 2022 to 2026

There is a growing consensus on the translation of monetary policy actions into changes in credit demand on account of changes in interest rates. The study investigates monetary policy, macroprudential policy, bank-specific and macroeconomic determinants of bank risk-taking from 2010–2022 in Indonesia. The study aims to address a gap in the literature because most previous studies have focused on advanced markets. First, three POLS and fixed effect models are estimated. However, the Durbin Wu-Hausman test indicated endogeneity issues with the estimated models. The second stage uses a system GMM estimation to investigate the impact of central bank rates and macroprudential …

Role Of Supply Chain Management In Improving Competitive Advantage Of Indonesian Small And Medium Enterprises, Hotlan Siagian, Sautma Ronni Basana, Zeplin Jiwa Husada Tarigan, Maya Novitasari, Ferry Jie

Research outputs 2022 to 2026

Global competition has forced companies, including small and medium enterprises (SMEs), to improve their competitive advantage. Supply chain management practices are the ways to improve the competitive advantage, particularly in the global competition context. However, there is still doubt SMEs can compete globally, considering they face limited resources, skilled workforce, and business networks. Therefore, this study aims to examine the influence of supply chain management practices, covering cross-functional integration, partnership, responsiveness, and resilience. Moreover, this study has examined which practices dominate in improving competitive advantage. The quantitative study involved 445 SMEs located in East Java, Indonesia. The respondents are supervisors …

Regulating Gender Diversity: Evidence From California Senate Bill 826, Abigail Allen, Aida Wahid

Faculty Publications

Do gender diversity quotas enhance firm value? This broad question has sparked significant debate because while diversity is generally thought to improve board functioning, prior research in international settings suggests mandating diversity may have adverse consequences if it moves firms away from market equilibrium. Exploiting the political events leading up to the passage of California Senate Bill 826 as an exogenous shock to assess the market implications of board gender composition, we document either significantly positive or insignificant 2-day abnormal returns for California firms across a variety of model specifications. Importantly, this finding contradicts the strong claims of contemporary studies …

Costs And Benefits Of A Risk-Based Pcaob Inspection Regime, Brant E. Christensen, Nathan J. Newton, Michael S. Wilkins

Faculty Publications

We investigate the costs and benefits of the PCAOB’s risk-based inspection regime by studying how auditors respond to engagement-level inspection risk. Using an established inspection selection model, we find evidence that auditors behave consistent with accountability theory when auditing clients with elevated ex-ante inspection risk. Specifically, we observe an increased propensity to report material weaknesses, a decreased propensity to assert that previous material weaknesses have been remediated, increased audit effort, and a decreased likelihood of subsequent financial statement restatement. In general, these outcomes reflect auditors’ attempts to minimize negative inspection outcomes in a way that could be beneficial to investors. …

Can Frontline Employees Help Consumers Improve Their Financial Planning Behavior? Implications From Triadic Analysis, Vida Siahtiri, Welf Hermann Weiger, Christian Tetteh-Afi, Tobias Kraemer

Research outputs 2022 to 2026

Purpose: As consumer debt can substantially impair subjective well-being, it is crucial for research to gain insights into how consumers can be motivated to improve financial planning. This paper aims to investigate how frontline employees in financial services can help consumers regulate their financial planning behaviors and how financial service providers can effectively support their frontline employees in this effort through leadership and organizational climate. Design/methodology/approach: We incorporate regulatory focus theory and conservation of resource theory to develop a conceptual model that we test in a triadic study with a unique dataset collected from consumers, frontline employees, and managers in …

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Enhancing Marketing Students’ Indigenous Cultural Competencies Through A Decolonisation And Authentic Assessment Approach, Claire Lambert, Melissa Fong-Emmerson, Sonja Coetzee, Steven D’Alessandro

Research outputs 2022 to 2026

To prepare students for multicultural environments and understand consumers from different backgrounds, marketing educators must incorporate diversity into their curricula and recognise the importance of decolonisation by considering First Nations’ perspectives to promote reconciliation and better outcomes. This paper reports on a novel approach of students working directly with First Nations businesspeople to gain an applied understanding of Indigenous cultural learning. The study examines the influence of this approach on students’ learning and cultural understanding, as well as how the teaching approach and authentic assessment design within the unit improve the confidence of students to apply these learnings and engage …

Board Ethical Commitment And Corporate Performace: A Qualitative Perspective, Ahmad Saiful Azlin Puteh Salin, Zubaidah Ismail, Malcolm Smith

Research outputs 2022 to 2026

The purpose of the study is to explore the responsibilities of directors in creating a good ethical culture in their organisation and examine whether good ethical practices are able to enhance a company’s performance. To achieve this purpose, face-to-face semi-structured interviews with directors as the respondents are employed as a data collection method. This study found that board ethical commitments are necessary elements for sustaining the good performance of a company. The planning and monitoring of these ethical practices are the responsibilities of the board of directors, which then will be executed by top management, led by the chief executive …

Dismantling Pervasive Gender Stereotypes In Healthcare Leadership Contexts With An Ecological Systems Theory Approach, Andrei A. Lux, Nasim Salehi, Diarmuid Hurley, Elizabeth Emanuel

Research outputs 2022 to 2026

Leadership emergence is fraught with pervasive gender stereotypes, and women remain underrepresented in senior leadership roles, particularly in healthcare organisations. We apply ecological systems theory to explain how environmental factors enable or inhibit women’s leadership emergence in healthcare settings. We interviewed 17 senior female leaders in the Australian healthcare sector to explore how gender-related perceptions affected their leadership journeys. Five themes emerged that challenge existing narratives: men supported women’s advancement; women impeded other women’s progress; vulnerability was a leadership strength; ambitious women were ostracised; and women were ‘given’ leadership opportunities rather than actively pursuing them. By situating these findings within …

The Impact Of Positive And Negative Psychological Affect And Overconfidence From Major Family Events On New Venture Survival, Pi-Shen Seet, Wee-Liang Tan

Research outputs 2022 to 2026

This paper investigates how family events interacting with entrepreneurs’ psychological affect and overconfidence impact new venture viability. We use panel data from the Australian Household, Income and Labor Dynamics survey, focusing on family event-induced psychological affect entrepreneurs experience as a predictor of new venture survival. Our accelerated failure time model shows that although negative family events interact with entrepreneur overconfidence to spur cautious behaviour, positive events interacting with overconfidence have the biggest impact (negative) on new ventures. The study enhances our understanding of the embeddedness of family in the entrepreneurial process and challenges past research by revealing how positive family …

Characteristics Of Proliferating Cryptocurrencies: A Comparative Study Between Stable And Non-Stable Cryptocurrencies, Cheuk Hang Au, Gerrard Li, Wen Shou Hsu, Po Hsu Shieh, Kris M.Y. Law

Research outputs 2022 to 2026

The emergence of cryptocurrencies has caught the attention worldwide. Some parties have considered issuing cryptocurrencies an excellent opportunity to raise capital and other businesses. However, the factors that foster the proliferation of cryptocurrency are not fully explored. This paper documented a comparative case study of USDT (a successful stablecoin) and EOS (a successful non-stable cryptocurrency). Based on our findings and previous literature, we suggested a Technology-Institution-Market (TIM) framework for cryptocurrency proliferation. We also elaborated on previous FinTech product development and adoption theories and provided some practical implications for cryptocurrency investors, issuers and regulators.

From A Role-Playing Game (Rpg) To A Brand: Strategic Implications From An Over-Two-Decade Case, Cheuk Hang Au, Chih Yuan Chou, Kevin K.W. Ho

Research outputs 2022 to 2026

By offering a delightful experience, role-playing games (RPGs) have attracted many players. However, their development has been challenged by issues such as the emergence of online/mobile games and the proliferation of pirate copies. Therefore, RPG developers should consider different strategies to sustain the RPG series. We conducted a case study on “Chinese Paladin,” an RPG series that has been successful for over two decades in the Greater China region. We identified four strategies for an RPG to sustain itself and develop into a brand, namely (1) timeline-moving strategy, (2) crossover strategy, (3) sublimation strategy, and (4) cross-media strategy. We also …

Unleashing The Power Of Internet Of Things And Blockchain: A Comprehensive Analysis And Future Directions, Abderahman Rejeb, Karim Rejeb, Andrea Appolloni, Sandeep Jagtap, Mohammad Iranmanesh, Salem Alghamdi, Yaser Alhasawi, Yasanur Kayikci

Research outputs 2022 to 2026

As the fusion of the Internet of Things (IoT) and blockchain technology advances, it is increasingly shaping diverse fields. The potential of this convergence to fortify security, enhance privacy, and streamline operations has ignited considerable academic interest, resulting in an impressive body of literature. However, there is a noticeable scarcity of studies employing Latent Dirichlet Allocation (LDA) to dissect and categorize this field. This review paper endeavours to bridge this gap by meticulously analysing a dataset of 4455 journal articles drawn solely from the Scopus database, cantered around IoT and blockchain applications. Utilizing LDA, we have extracted 14 distinct topics …

When Corporate Culture Matters: The Case Of Stakeholder Violations, Rashid Zaman

Research outputs 2022 to 2026

This study examines whether and how a strong corporate culture influences stakeholder violations. Using a longitudinal sample of monetary penalties imposed on US-listed firms for stakeholder violations, I find evidence that a strong corporate culture is significantly and negatively associated with such violations. This outcome remains robust to a series of robustness and endogeneity tests, including the application of the generalized method of moments (GMM), entropy balancing, and propensity score matching (PSM) estimation. The channel analysis evidence implies that information asymmetry is a possible mechanism through which a strong corporate culture is associated with stakeholder violations. A cross-sectional analysis demonstrates …

The General Anti-Avoidance Rule, Mary Cowx, Jon Kerr

Faculty Publications

The general anti-avoidance rule, or GAAR, is an enforcement mechanism that gives a country’s taxing authority broad power to deny a taxpayer tax benefits associated with any transaction. Although GAARs are becoming increasingly common, the presence of a GAAR is generally overlooked by researchers and thus has been left unstudied. In this paper, we provide an initial investigation by studying the effect of GAARs on firm-level corporate tax avoidance behaviors. Using an indicator for the enactment or strengthening of a GAAR within a country in a stacked difference-in-differences design, we find GAAR enactment is associated with a statistically and economically …

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The Impact Of Chief Audit Executive Turnover In Taiwan, Kenneth L. Bills, Hua-Wei Huang, Yi-Hung Lin, David A. Wood

Faculty Publications

This study adds to the emerging body of research showing the importance of internal audit to improve corporate governance and firm performance. Specifically, we test how the market reacts to the announcement of a turnover to the head of internal audit (i.e., the chief audit executive (CAE)). We find negative cumulative abnormal returns in the days surrounding the announcement of a CAE turnover and that the market holds a relatively negative perception of CAE turnover regardless of the reasons for the turnover event. We then study two reasons for why the market would react negatively to the CAE turnover and …

Reassessing Assurance In An Automated World: Insights From Board Members, Executives, And Internal Auditors, Scott Emett, Marc Eulerich, Jeffrey Pickerd, David A. Wood

Faculty Publications

Technological advances that automate work continue to transform the accounting profession. We examine whether automation impacts resource allocation within the internal audit function (IAF), a unique setting that allows us to compare demand for assurance activities with demand for consulting activities. We conduct an experiment in which experienced board members, executives, and internal auditors make budget recommendations for a company’s IAF that developed automations that improved the efficiency of the IAF. Results show that across all groups, participants respond to these efficiencies by decreasing the IAF’s total budget but retaining the productive capacity of the IAF. The budget cuts are …

Hidden Wealth And Automatic Information Sharing, Andrew Belnap, Jacob Thornock, Braden Williams

Faculty Publications

In recent years, governments across the globe have implemented automatic information-sharing measures as a revolutionary tool to combat offshore tax evasion. Using hand-collected and private Internal Revenue Service data on participation in the Foreign Account Tax Compliance Act, we provide some of the first evidence of the costs and quality of information shared via automatic information sharing. We estimate that the aggregate costs borne by foreign financial institutions (FFIs) were $31–$52 billion. Furthermore, although 97 percent of FFIs have committed to sharing information with US tax authorities, there is significant variation in quality. Quality is lower for accounts held by …

Visitor Attitude To Tourism Destinations: A Critical Review And Future Research Agenda, Arghavan Hadinejad, Brent D. Moyle, Anna Kralj, Nick Noghan, Noel Scott, Sarah Gardiner

Research outputs 2022 to 2026

Visitor attitude is fundamental to destination selection in the tourism literature. Yet, there remains a notable dearth of critical reviews to assess the current status of knowledge on the topic. This study, therefore, seeks to map and critically evaluate the state of visitor attitudinal research to set the agenda for future scholarly enquiry. A review of journal articles on the topic in four leading tourism journals was undertaken. To critically explore the literature and identify research trends, a paradigm funnel approach was used. The findings demonstrate that most studies on the topic are based on empirical research and specific theories, …

Board Commitment, Continuous Education Program And Firm Performance: A Law And Governance Context, Ahmad Saiful Azlin Puteh Salin, Zubaidah Ismail, Malcolm Smith

Research outputs 2022 to 2026

The majority of worldwide corporate governance codes mandate that directors allocate an adequate amount of time to fulfil their responsibilities and consistently enhance their knowledge and abilities through continuous education programs. These two factors are crucial in propelling the organisation towards higher levels of success and satisfying the needs of the stakeholders. This research aims to analyse the impact of board commitment and their access to education on firm performance. After analysing the annual reports of Malaysian public listed companies, this study does not find any conclusive evidence to support earlier research that highlights the advantages of having a director …

Sharenting In Tourism, Hospitality, And Leisure: When Pride In Your Children Might Put Them At Risk, Jun Wen

Research outputs 2022 to 2026

No abstract provided.

The Impact Of Corporate Disclosure And Website Informativeness On Enhancing Corporate Governance And Performance, Ahmad Saiful Azlin Puteh Salin, Zubaidah Ismail, Malcolm Smith

Research outputs 2022 to 2026

This study aims to investigate how transparency affects the company’s performance. Transparency in corporate governance is crucial to prevent misconduct, encourage accountability, and integrity, and ultimately, enhance sustainable performance in businesses. In contrast, inadequate disclosure of information can lead to business scandals and fraud, diminishing trust in institutions, harming stakeholders, and adversely affecting the entire economy (Salin et al., 2019). The study measures transparency through firm disclosure policy and website informativeness. This study employs archival analysis of the annual reports of the top 500 publicly listed firms in Malaysia based on market capitalization. Nine items were created to assess the …

Chinese Fintech Goes Global: Political Challenges And Business Strategies, Yujia He

Patterson School of Diplomacy and International Commerce Faculty Publications

Fintech (the application of digital technology to financial services) has witnessed unprecedented growth, bringing significant implications for the financial system and sustainable development.1 The Financial Stability Board, an international body that monitors and makes recommendations about the global financial system, defines fintech as “technologically enabled financial innovation that could result in new business models, applications, processes, or products with an associated material effect on financial markets and institutions and the provision of financial services.”2 The use of technology in finance is certainly not new—consider the growth of electronic banking and high-frequency trading in the early 2000s. In the past two …

Ireland, Intellectual Property And The Political Economy Of Information Monopolies, Kenneth W. Murphy

Articles

Ireland’s policies towards US-owned global digital intermediaries (Big Tech) have emerged as an international political issue and received global media attention. So far, political and media focus has been on the impact of Ireland’s tax policies on the revenue-raising ability of other European states and perceptions of light touch regulation of those corporations based in the Republic. The current paper will focus on how Ireland’s switch to a focus on capital allowances for the sizeable American tech corporations has enabled the latter to sustain their dominance in the digital transition through incentivizing and subsidizing their switch to assetization as a …

Water Misuse In Tourism And Link To Poverty Cycles, Chloe Landry

Student Research Design & Innovation Symposium

Tourism is a key distributor of wealth in many developing countries and yet they still struggle with basic needs like food, adequate shelter, and water. Water poverty is extremely prevalent in already poor locations, and when this situation merges with over-tourism it only gets worse. Tourists consume almost 3-4 times the amount of water than locals. This can be from showers, kitchen appliances, recreational uses, and the drinking supply. Since tourists bring in economic empowerment for these destinations, they are inclined to use however much water they please while the locals suffer. This creates a cycle of poverty that begins …

Crikey: A Man Misremembered, Emma Smith

Student Research Design & Innovation Symposium

Hegemony in media is the process in which the dominant ideologies of a society are upheld through signs, signifiers, and other imagery. Using “The Crocodile Hunter,” Steve Irwin as an example of a larrikin, media artifacts and biographical remnants of Irwin’s life were assessed to determine if Steve met the criteria to be considered a larrikin. Critical opinions of Steve Irwin, as well as profiles of other famous Australian larrikins, were also used to compare and contrast the ideals of the larrikin. The purpose of this project was to analyze the concept of hegemony and how it relates to larrikinism, …

Introducing Accessibility To Sustainable Tourism, Emma Akian

Student Research Design & Innovation Symposium

Tourism is a universal activity, but not every individual has equal access to travel. This proposal analyzed the strengths and weaknesses of the accessible tourism industry to identify ways of making travel both more accessible and sustainable. It focused on the benefits of incorporating accessibility into the three pillars of sustainable tourism: environment, community, and economy. With an estimated 1.3 billion people living with a significant disability globally, tourism providers are neglecting a significant demographic of travelers with immense influence over tourism revenue. Barriers to accessible tourism include a lack of comprehensive information, poor digital accessibility, and both physical and …

Student Mental Health Crisis: A Study In Stress, Cara Steere

Student Research Design & Innovation Symposium

This research project explores the question “Why are mental health issues increasing in high school and college students and why are the issues they are dealing with so different from one another?” A literature review was conducted to understand the difference between high school and college stress. 61% of students have said that performing well and getting good grades deemed satisfactory has "put them over the edge". To further understand the plague of mental health issues, 1:1 interviews peer interviews were conducted to compare the stress of high school and college. These interviews showed that high school and college stress …

Textile Designs & Collection, Paige Brown

Student Research Design & Innovation Symposium

An apparel and home furnishing collection made from original textile designs and a color palette rooted in nostalgia. Made to round out my time in RTL3075 Textile Design, these patterns, and the subsequent collection, were made using Procreate and the sample fabric through the fabric company Spoonflower. The materials were selected using our Spoonflower Fabric Kits. The final presentation goes over the details of this collection, the inspiration, target audience, and specifics about the patterns and materials. When making this collection, I had the college student, and the comfort they would want in their off time, in mind. I wanted …