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Articles 31 - 45 of 45
Full-Text Articles in Accounting
Perceived Likelihood Of Activity-Based Costing To Succeed In A University Setting, Nazmi Jarrar
Perceived Likelihood Of Activity-Based Costing To Succeed In A University Setting, Nazmi Jarrar
Theses: Doctorates and Masters
The study provides exploratory empirical evidence on the likelihood of Activity Based Costing (ABC) to succeed in a university setting and the association of this success with specific behavioral implementation factors. The study examined perceptions of Edith Cowan University's ABC users and preparers of the likelihood of the system to succeed in the University and their perceptions of eleven behavioral implementation factors identified by previous studies to have significant association with ABC implementation success. Results were analyzed so as to determine the significance of the correlation between the users' and preparers' perceptions of each of the eleven factors and their …
A Study Of Company Characteristics Associated With Financial Disclosure Practices In India, Monali Dasgupta
A Study Of Company Characteristics Associated With Financial Disclosure Practices In India, Monali Dasgupta
Theses: Doctorates and Masters
The objective of the study is to examine firms characteristics associated with aggregate financial disclosure practices of listed Indian manufacturing and trading companies for the financial year 1999-2000. Eight research hypothesis were developed. It is hypothesised that firm size, size of the audit firm, leverage, multinational company influence, and capital increase will be positively associated with disclosure of financial information by Indian companies, while ownership diffusion, liquidity and profitability will have no association with disclosure of financial information by Indian companies. Two types of disclosure indexes (weighted and the unweighted index) were constructed for measuring disclosure. Weights were assigned to …
Voluntary Disclosure Of Segment Information In A Regulated Environment : Australian Evidence, Mui Ching Chan
Voluntary Disclosure Of Segment Information In A Regulated Environment : Australian Evidence, Mui Ching Chan
Theses: Doctorates and Masters
This thesis is an empirical examination of the relationship between six firm characteristics, namely: firm size, industry membership, minority interest, financial leverage, firm diversification, ownership diffusion, and voluntary disclosure of segment information in a regulated environment. This study provides empirical evidence that there are incentives for Australian companies with specific firm characteristics to voluntarily disclose segment information in a regulated setting. The theoretical frameworks employed in this research study are agency theory and contracting theory. Compensation contracts are employed to resolve the potential conflicts of interest between the shareholders and managers giving rise to agency cost of equity. Debt contracts …
Accounting Information And The Underpricing Of Indonesian Initial Public Offerings, Tatang Ary Gumanti
Accounting Information And The Underpricing Of Indonesian Initial Public Offerings, Tatang Ary Gumanti
Theses: Doctorates and Masters
The purpose of this study is to examine the relation between accounting measures of total firm risk and the magnitudes of IPO initial returns. The existing explanations of the underpricing of lPO's suggests that the extent of underpricing is positively related to ex ante uncertainty about the issues. This study argues that accounting risk measures are related to the ex ante uncertainty. Since ex ante uncertainty is positively related to IPO underpricing, accounting risk measures are also arguably related to IPO underpricing. An event methodology is employed in this study. Five accounting risk measures are examined: financial leverage, operating leverage, …
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 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 …
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 …
An Examination Of Methods Of Improving Audit Judgment, Janne Chung
An Examination Of Methods Of Improving Audit Judgment, Janne Chung
Theses: Doctorates and Masters
This study examined three methods of improving audit judgment, namely inoculation, the group process, and counter explanation. Prior research found that auditors' judgments were not always optimum. An important question this study asked was whether the use of inoculation, the group process and counter explanation leads to more effective judgments. In Experiment One, I proposed that inoculation will reduce the effect of framing so that participants exposed to the inoculation treatment will not display a framing effect, while participants not exposed to the treatment will. In addition, I hypothesised that the relation between audit experience and responsiveness to training has …
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 …
Earnings Management And Accounting Choices In Initial Public Offerings : Evidence From Indonesia, Tatang A. Gumanti
Earnings Management And Accounting Choices In Initial Public Offerings : Evidence From Indonesia, Tatang A. Gumanti
Theses: Doctorates and Masters
Information asymmetry about the value of the firm making initial public Offering and the potential investors exists. This thesis investigates whether issuers of initial public affairs (IPOs) use accounting discretion to increase the reported earnings through the choice of accounting methods. Anecdotal evidence •suggests that accounting numbers are used in the pricing of IPO. Further, there is an economic incentive for issuers of IPOs to sell the offering shares at the highest possible price which in tum increases their proceeds and thus their wealth. This suggests a prediction that, immediately prior to the offering, issuers exercise accounting discretion to increase …
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 …
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 …
Interaction Of Budget Emphasis, Budgeting Participation And Task Characteristics : A Cross-Cultural Study, Liang C. Low
Interaction Of Budget Emphasis, Budgeting Participation And Task Characteristics : A Cross-Cultural Study, Liang C. Low
Theses: Doctorates and Masters
This thesis is an empirical examination which links two important areas of management accounting research. The first area relates to the relation between superiors' evaluative styles and the two dependent variables of job related tension and managerial performance. The second area relates to the impact of culture on management accounting system. Two of Hofstede's (1980) dimensions of culture were used in this study. They were power distance and individualism. Two studies, Brownell and Hirst (1986) and Brownell and Dunk (1991), both of which were conducted with samples from a low power distance/high individualism nation were re-examined within the framework suggested …