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Articles 1 - 14 of 14
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 …
Australian Charity Organisations: A Study Of Audit Fee Determinants, Andrew Priest
Australian Charity Organisations: A Study Of Audit Fee Determinants, Andrew Priest
Theses: Doctorates and Masters
Accounting, and more specifically auditing, plays an important role in charity organisations’ accountability processes. This has been highlighted with the commencement of the Australian Charities and Not-for-Profit Commission in 2012 heralding a new era of accountability and regulation. It is in this context that this study used a stratified sample of 101 Australian charities’ 2011-2012 annual reports to study five aspects of the charity audit market, which formed its objectives. These were: a) to estimate and develop a model of Australian charity fee audit determinants; b) to determine if there was evidence of Big Four audit firm fee premiums in …
The Impact On Organizational Performance Of Contextual Factors, Strategy And Management Control Systems, Nazmi Saeb Jarrar
The Impact On Organizational Performance Of Contextual Factors, Strategy And Management Control Systems, Nazmi Saeb Jarrar
Theses: Doctorates and Masters
This dissertation examined antecedents of the use of contemporary management control systems (MCS) by testing the alignment of strategic and contextual variables with variables of contemporary systems of control in the organization. The study further explored the performance consequences of the implementation of these control systems, and the manner in which strategy can influence the organization’s control culture and management accounting practices. The impact of contextual factors, notably size and structural arrangements, such as decentralization and diversification, on management's choice of control systems were also examined. Hence, the study addressed the need for a better understanding of the association between …
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 …
Social Disclosure By Australian Listed Mineral Mining Companies: A Stakeholder Approach, Gary S. Kong
Social Disclosure By Australian Listed Mineral Mining Companies: A Stakeholder Approach, Gary S. Kong
Theses: Doctorates and Masters
This study examines the incentives of Australian listed mineral mining companies within the stakeholder theoretical framework to disclose socially responsible information in their corporate annual report. The three dimensions of the stakeholder theory were empirically tested to explain the association of a social disclosure model comprising categories of social disclosure for environment, energy, product and services, human resources and community involvement, with nine firm-specific characteristics. The sample of 179 Australian listed mineral mining companies for the financial year ending 1994 was obtained by personal contact. The extent of social disclosure was measured by a dichotomous index against the social disclosure …
Users And Accounting Information Preferences Of Government Department Financial Reports, Helen R. Mignot
Users And Accounting Information Preferences Of Government Department Financial Reports, Helen R. Mignot
Theses: Doctorates and Masters
The introduction of an accounting standard requiring government departments to replace fund-type, cash-based accounting statements with business-type, accrual based accounting statements has led to criticism that business-type, general purpose financial statements do not take account of the information requirements of major users. Such criticism echoes a long standing debate in which the users of public sector financial statements and their informational requirements are analysed in competing models. One view suggests that there are many users with homogeneous informational needs, who can be classified into a few broad groups. The other view maintains that there are few users who have differential …
Receptivity To A Proposed Change In Accounting Education, Patricia A. Addison
Receptivity To A Proposed Change In Accounting Education, Patricia A. Addison
Theses: Doctorates and Masters
This cross-sectional correlation study is concerned with accounting practitioners' receptivity to a propose change in accounting education; specifically, that the existing three year degree course be extended to four years. This change is proposed by the Accounting Profession in Australia. A model of accounting practitioners' receptivity towards the proposed change, at the adoption stage, was revised and adapted from a general model of teacher receptivity to any system-wide change. The revised model has one dependent variable, receptivity, which is measured in three aspects; overall feelings, attitudes, and general behaviour intentions towards the proposed change in accounting education. It has eight …
Determinants Of The Decision To Capitalize Finance Leases By Lessees : Australian Evidence, Salleh B. Hassan
Determinants Of The Decision To Capitalize Finance Leases By Lessees : Australian Evidence, Salleh B. Hassan
Theses: Doctorates and Masters
The objective of this study is to examine the economic factors motivating Australian listed lessee firms to adopt capitalization or footnote disclosure of their finance lease commitments from 1985 to 1987 as permitted by the transitional provision of AAS 17. Six research hypotheses are developed from the economic consequences perspective. It is hypothesised that the decision to capitalize finance lease commitments is positively related to firm’s : (1) corporate structure, (2) size, {3) political visibility, _(4) financial performance, and (5) overseas association, and negatively related to (6) debt contract financial constraints. Support for these hypotheses would be construed as suggesting …
Tax-Effect Accounting In Australia : The Nature And Treatment Of The Provision For Deferred Income Tax, Robert A. Lopez
Tax-Effect Accounting In Australia : The Nature And Treatment Of The Provision For Deferred Income Tax, Robert A. Lopez
Theses: Doctorates and Masters
Tax-effect accounting has been controversy since its origin in allocation has generally been adopted the subject in the 1940s. Tax across the English speaking world, even though underlying basic issues have not been resolved. A review of the literature shows that issues such as: whether income tax is an expense; whether the provision for deferred income tax is a liability and whether the provision for future income tax benefit is an asset have not been resolved because of differing opinions as to what is an expense, liability or an asset. The development of a conceptual framework in Australia, which provides …
Determinants Of Accounting Policy For Identifiable Intangible Assets, Yuan Chew
Determinants Of Accounting Policy For Identifiable Intangible Assets, Yuan Chew
Theses : Honours
This research replicates with modifications the previous study by Coombes, Otto and Stokes (1993) which examines the economic determinants of the amortisation of identifiable intangible assets (lIAs). The study focuses on the published consolidated annual reports of a sample of top 150 listed Australian companies, ranked by market capitalisation, as at June 1989, over the period 1989 to 1990, whereas the previous study by Coombes et al. (1993) concentrates on the top 150 listed Australian companies, ranked by market capitalisation, as at 30 June, 1988, over the period 1986 to 1989. The empirical evidence of the present research using contracting …
Determinants Of A Firm's Approach To Accounting For Goodwill, Christine E. Taylor
Determinants Of A Firm's Approach To Accounting For Goodwill, Christine E. Taylor
Theses : Honours
The purpose of this study is to ascertain factors that may explain an Australian firm's approach to accounting for goodwill and to examine the diversity that existed in accounting for goodwill in the pre-standard era. Utilising a costly contracting framework, determinants of the accounting policy choice are proposed and three separate groups of hypotheses are formulated. The ex ante hypothesis in this study utilises industry as an explanatory variable that would be expected to explain the motivations of accounting choices by firms. It was found that there is no significant association between industry classification and the choice of method in …