Department of Accounting and Corporate Governance

Research Output 1978 2020

2020

Application of entity linking to identify research fronts and trends

Marrone, M., 1 Jan 2020, In : Scientometrics. 122, 1, p. 357-379 23 p.

Research output: Contribution to journalArticleResearchpeer-review

Open Access
File
Information science
Labels
trend
information science
popularity

Australian SME adoption of cloud computing: drivers and challenges

Fakieh, B., Busch, P. & Blount, Y., Jan 2020, (Accepted/In press) In : International Journal of Business Information Systems. 27 p.

Research output: Contribution to journalArticleResearchpeer-review

Cloud computing
Industry
Small and medium-sized enterprises
Competitive advantage

Does competition enhance the double-bottom-line performance of microfinance institutions?

Hossain, S., Galbreath, J., Hasan, M. M. & Randøy, T., 27 Jan 2020, In : Journal of Banking and Finance. 105765.

Research output: Contribution to journalArticleResearchpeer-review

Microfinance institutions
Outreach
Economic theory
Two-stage least squares
Industry

Fair value exposure, changes in fair value and audit fees: Evidence from the Australian real estate industry

Sangchan, P., Habib, A., Jiang, H. & Bhuiyan, M. B. U., 28 Jan 2020, In : Australian Accounting Review.

Research output: Contribution to journalArticleResearchpeer-review

Industry
Fair value
Real estate
Audit fees
Pricing decisions

Impact of international energy prices on China’s industries

Wong, J. B. & Zhang, Q., 7 Jan 2020, In : Journal of Futures Markets. 29 p.

Research output: Contribution to journalArticleResearchpeer-review

Industry
China
Crude oil futures
Oil
Energy prices

Organization capital and corporate cash holdings

Marwick, A., Hasan, M. M. & Luo, T., 1 Mar 2020, In : International Review of Financial Analysis. 68, 17 p., 101458.

Research output: Contribution to journalArticleResearchpeer-review

Cash holdings
Cash flow
Precautionary motive
Industry
Endogeneity

Readability of narrative disclosures, and corporate liquidity and payout policies

Hasan, M. M. & Habib, A., 1 Mar 2020, In : International Review of Financial Analysis. 68, 15 p., 101460.

Research output: Contribution to journalArticleResearchpeer-review

Readability
Narrative disclosure
Corporate liquidity
Payout policy
Disclosure

Searching in the regulatory environment: The impact of regulatory search on firm innovativeness

Jiao, L., Baird, K. & Harrison, G., 1 Feb 2020, In : Australian Journal of Management. 45, 1, p. 153-171 19 p.

Research output: Contribution to journalArticleResearchpeer-review

Innovativeness
Regulatory environment
Factors
Survey data
Private firms

Social capital and payout policies

Hasan, M. M. & Habib, A., 1 Apr 2020, In : Journal of Contemporary Accounting and Economics. 16, 1, 23 p., 100183.

Research output: Contribution to journalArticleResearchpeer-review

Social capital
Payout policy
Dividends
Cash dividends
Two-stage least squares

Social report innovation: evidence from a major Italian bank 2007-2012

Martin-Sardesai, A. & Guthrie, J., 10 Feb 2020, In : Meditari Accountancy Research. 28, 1, p. 72-88 17 p.

Research output: Contribution to journalArticleResearchpeer-review

Environmental disclosure
Innovation
Social reporting
Integrated
Global Reporting Initiative

Stakeholder salience and accountability mechanisms in not‐for‐profit service delivery organizations

Chen, J., Dyball, M. & Harrison, G., Feb 2020, In : Financial Accountability and Management. 36, 1, p. 50-72 23 p.

Research output: Contribution to journalArticleResearchpeer-review

Service delivery
Stakeholder salience
Accountability
Stakeholders
Legitimacy

The influence of peer attitude and inherent scepticism on auditors' sceptical judgments

Ying, S. X., Patel, C. & Pan, P., Feb 2020, In : Accounting and Business Research. 50, 2, p. 179-202 24 p.

Research output: Contribution to journalArticleResearchpeer-review

Skepticism
Auditor judgment
Peers
Auditors
Professional skepticism

Towards a conceptual framework for analysing impression management during face-to-face communication

Hellmann, A., Ang, L. & Sood, S., 7 Jan 2020, In : Journal of Behavioral and Experimental Finance. 25, 4 p., 100265.

Research output: Contribution to journalArticleResearchpeer-review

Impression management
Conceptual framework
Face-to-face communication
Nonverbal communication
Interaction
2019

A Global view of the research-practice gap in a public sector context

Parker, L. & Guthrie, J., 2019, The research–practice gap on accounting in the public services: an international analysis. Ferry, L., Saliterer, I., Steccolini, I. & Tucker, B. (eds.). Cham: Palgrave Macmillan, p. 33-113 81 p.

Research output: Chapter in Book/Report/Conference proceedingChapterResearchpeer-review

Public sector accounting
Public sector
Accounting research
Practical relevance

An Australian case study of stakeholder relationships in a merger and acquisition process

Segal, S., Guthrie, J. & Dumay, J., 2019, Advances in mergers and acquisitions. Cooper, C. L. & Finkelstein, S. (eds.). Bingley, UK: Emerald Group Publishing, p. 65-81 17 p. (Advances in Mergers and Acquisitions; vol. 18).

Research output: Chapter in Book/Report/Conference proceedingChapterResearchpeer-review

Mergers and acquisitions
Stakeholder relationships
Stakeholders
Mergers
Planning

A practice theoretical analysis of the irrelevance of integrated reporting to mainstream sell-side analysts

Abhayawansa, S., Elijido-Ten, E. & Dumay, J., Sep 2019, In : Accounting and Finance. 59, 3, p. 1621-1653 33 p.

Research output: Contribution to journalArticleResearchpeer-review

Integrated
Sell-side analysts
Analysts
Theoretical analysis
Business networks

Are banks improving risk governance after the financial crisis?

Chen, J., Cheng, C., Ku, C. Y. & Liao, W., 18 Sep 2019, In : Journal of Accounting Auditing and Finance. 17 p.

Research output: Contribution to journalArticleResearchpeer-review

Assurance on integrated reporting: A critical perspective

Corrado, M., Demartini, P. & Dumay, J., Jan 2019, Integrated reporting: antecedents and perspectives for organizations and stakeholders. Idowu, S. O. & Del Baldo, M. (eds.). Cham: Springer, p. 199-217 19 p. (CSR, sustainability, ethics & governance).

Research output: Chapter in Book/Report/Conference proceedingChapterResearchpeer-review

Critical perspective
Assurance
Integrated
Investors
Legitimacy theory

Audit and assurance

Leung, P., Coram, P., Cooper, B. J. & Richardson, P., 2019, Milton, Qld: John Wiley & Sons. 510 p.

Research output: Book/ReportBookResearchpeer-review

auditing
audit
edition
interactive media
comprehension

Australian corporate political donation disclosures: Frequency, quality, and characteristics associated with disclosing companies

Tello, E., Hazelton, J. & Leong, S. V., 31 May 2019, In : Accounting, Auditing & Accountability Journal. 32, 2, p. 581-611 31 p.

Research output: Contribution to journalArticleResearchpeer-review

Disclosure
Donation
Data base
Legitimation
Shareholders

Australian evidence on analysts' cash flow forecasts: issuance, accuracy and usefulness

Chen, X., Lu, M., Shan, Y. & Zhang, Y., 19 Oct 2019, In : Accounting and Finance.

Research output: Contribution to journalArticleResearchpeer-review

Usefulness
Analysts
Cash flow
Financial health
IFRS adoption

Business students’ insights into their development of ethical decision-making

Mladenovic, R., Martinov-Bennie, N. & Bell, A., 10 Mar 2019, In : Journal of Business Ethics. 155, 1, p. 275-287 13 p.

Research output: Contribution to journalArticleResearchpeer-review

decision making
student
moral philosophy
business education
study program

Conducting systematic literature reviews and bibliometric analyses

Linnenluecke, M., Marrone, M. & Singh, A., 3 Oct 2019, In : Australian Journal of Management.

Research output: Contribution to journalArticleResearchpeer-review

Bibliometrics
Literature review
Academic research
Business management
Accountants
Confirmation bias
Small and medium-sized enterprises
International Financial Reporting Standards
Decision aids

Corporate moral ethics and transfer pricing aggressiveness in Australia

Lanis, R., Richardson, G. & Taylor, G., 1 Jul 2019, In : Australian tax forum. 34, 2, p. 309-340 32 p.

Research output: Contribution to journalArticleResearchpeer-review

Transfer pricing
Policy implications
Corporate Social Responsibility
Tax policy

Developing trust through stewardship: Implications for intellectual capital, integrated reporting, and the EU Directive 2014/95/EU

Dumay, J., La Torre, M. & Farneti, F., 14 Feb 2019, In : Journal of Intellectual Capital. 20, 1, p. 11-39 29 p.

Research output: Contribution to journalArticleResearchpeer-review

EU
manager
stakeholder
Corporate disclosure
Intellectual capital

Digital entrepreneurship: An interdisciplinary structured literature review and research agenda

Zaheer, H., Breyer, Y. & Dumay, J., 1 Nov 2019, In : Technological Forecasting and Social Change. 148, p. 1-20 20 p., 119735.

Research output: Contribution to journalArticleResearchpeer-review

Entrepreneurship
Research
Illegitimacy
Geography
Health Services Research
artificial intelligence
director
New Zealand
reasonableness
corporate law

Does fee disclosure type matter? Evidence from price adjustment in the audit market of Taiwan

Chen, J., Duh, R-R. & Lee, K-F., 2019, In : Journal of International Accounting Research. 18, 3, p. 41-61 21 p.

Research output: Contribution to journalArticleResearchpeer-review

Audit market
Disclosure
Fees
Taiwan
Price adjustment

Does the reporting location of other comprehensive income matter? The investor's perspective

Wang, X., Jiang, H. & Lu, M., Sep 2019, In : Australian Accounting Review. 29, 3, p. 546-555 10 p.

Research output: Contribution to journalArticleResearchpeer-review

Investors
Other comprehensive income
Finance
Psychological
Equity method

Do supply chain auditors compromise? Evidence from the association of supplier aggressive revenue management and major customer dependence

Chang, H., Chen, H-C., Chen, J. & Reichelt, K., Oct 2019, In : Journal of Accounting Auditing and Finance. 34, 4, p. 639-666 28 p.

Research output: Contribution to journalArticleResearchpeer-review

Compromise
Auditors
Suppliers
Revenue management
Supply chain

Economic inequality: problems and perspectives for interdisciplinary accounting research

Tweedie, D. & Hazelton, J., 16 Sep 2019, In : Accounting Auditing & Accountability Journal. 32, 7, p. 1982-2003 22 p.

Research output: Contribution to journalArticleResearchpeer-review

Economic inequality
Accounting research
Agenda
Inequity
Accounting ethics

Employee organizational commitment and hospital performance

Baird, K., Tung, M. & Yu, Y., 1 Jul 2019, In : Health Care Management Review. 44, 3, p. 206-215 10 p.

Research output: Contribution to journalArticleResearchpeer-review

Patient Care
Hospital Chief Executive Officers
Theoretical Models
Hospital performance
Employees

Entrepreneurial universities and strategy: the case of the University of Bari

Lombardi, R., Massaro, M., Dumay, J. & Nappo, F., 5 Dec 2019, In : Management Decision. 57, 12, p. 3387-3405 19 p.

Research output: Contribution to journalArticleResearchpeer-review

Intellectual capital
Entrepreneurial university
Diversification
Collective intelligence
Italy

Environmental management accounting practices in Australian cotton farming: The use of the theory of planned behaviour

Tashakor, S., Appuhami, R. & Munir, R., 20 Jun 2019, In : Accounting, Auditing & Accountability Journal. 32, 4, p. 1175-1202 28 p.

Research output: Contribution to journalArticleResearchpeer-review

Farming
Cotton
Theory of planned behavior
Farmers
Environmental management accounting
Psychological empowerment
Performance measurement system
Creativity
Managers
Organizational learning

Formal networks: the influence of social learning in meta-organisations from commons protection to commons governance

Corazza, L., Cisi, M. & Dumay, J., 23 Sep 2019, In : Knowledge Management Research and Practice.

Research output: Contribution to journalArticleResearchpeer-review

social learning
collective behavior
governance
organization theory
organizational structure

From sustainability to integrated reporting: how the IIRC framework affected disclosures by a financial institution in Australia

Casonato, F., Farneti, F. & Dumay, J., Jan 2019, Integrated reporting: antecedents and perspectives for organizations and stakeholders. Idowu, S. O. & Del Baldo, M. (eds.). Cham: Springer, p. 125-140 16 p. (CSR, sustainability, ethics & governance).

Research output: Chapter in Book/Report/Conference proceedingChapterResearchpeer-review

Shareholders
Financial institutions
Sustainability
Disclosure
Integrated

Government subsidies and corporate investment efficiency: Evidence from China

Hu, J., Jiang, H. & Holmes, M., Dec 2019, In : Emerging Markets Review. 41, 12 p., 100658.

Research output: Contribution to journalArticleResearchpeer-review

Corporate investment
China
Investment efficiency
Government subsidies
Firm investment

Greenhouse gas emissions disclosure by cities: the expectation gap

Parvez, M., Hazelton, J. & James, G., 13 Sep 2019, In : Sustainability Accounting, Management and Policy Journal. 10, 4, p. 685-709 25 p.

Research output: Contribution to journalArticleResearchpeer-review

Gas emissions
Greenhouse gases
Carbon
Managers
Expectations gap

History of research performance measurement systems in the Australian higher education sector

Martin-Sardesai, A., Guthrie, J., Tooley, S. & Chaplin, S., 1 Feb 2019, In : Accounting History. 24, 1, p. 40-61 22 p.

Research output: Contribution to journalArticleResearchpeer-review

Performance Measurement
New Public Management
History of Research
Research performance
Performance measurement system

How does performance management affect workers? Beyond human resource management and its critique

Tweedie, D., Wild, D., Rhodes, C. & Martinov-Bennie, N., Jan 2019, In : International Journal of Management Reviews. 21, 1, p. 76-96 21 p.

Research output: Contribution to journalArticleResearchpeer-review

Human resource management
Workers
Performance management

How do labor market institutions influence the preference to work in family firms? A multilevel analysis across 40 countries

Block, J., Fisch, C. O., Lau, J., Obschonka, M. & Presse, A., Nov 2019, In : Entrepreneurship: Theory and Practice. 43, 6, p. 1067-1093 27 p.

Research output: Contribution to journalArticleResearchpeer-review

Open Access
File
Labor market institutions
Multilevel analysis
Family firms
Employers
Labour market

If you can measure It, you can manage it: A case of intellectual capital

Nadeem, M., Dumay, J. & Massaro, M., 1 Jun 2019, In : Australian Accounting Review. 29, 2, p. 395-407 13 p.

Research output: Contribution to journalArticleResearchpeer-review

Intellectual capital
Value-Added Intellectual Coefficient
Firm performance
Physical capital
Innovation

Impact of ambiguity tolerance and tertiary education on professional judgment

Han, Y., Chand, P. & Mala, R., 2019, In : Accounting Forum. 43, 4, p. 426-447 22 p.

Research output: Contribution to journalArticleResearchpeer-review

Professional judgment
Tolerance
International Financial Reporting Standards
Tertiary education
Accounting students

Improving integrated reporting: A new learning and growth perspective for the balanced scorecard

Massingham, R., Massingham, P. R. & Dumay, J., 14 Feb 2019, In : Journal of Intellectual Capital. 20, 1, p. 60-82 23 p.

Research output: Contribution to journalArticleResearchpeer-review

Balanced Scorecard
learning
assets
learning organization
Integrated

Integrated reporting and integrating thinking: practical challenges

La Torre, M., Bernardi, C., Guthrie, J. & Dumay, J., 2019, Challenges in managing sustainable business: reporting, taxation, ethics and governance. Arvidsson, S. (ed.). London: Palgrave, p. 25-54 30 p.

Research output: Chapter in Book/Report/Conference proceedingChapterResearchpeer-review

Integrated
Managerial practices
Academic research
Managers
Logic

Intellectual capital accounting in the age of integrated reporting: a commentary

Abhayawansa, S. A., Guthrie, J. & Bernardi, C., 14 Feb 2019, In : Journal of Intellectual Capital. 20, 1, p. 2-10 9 p.

Research output: Contribution to journalEditorialResearch

Is there a relation between labor investment inefficiency and corporate tax avoidance?

Taylor, G., Al-Hadi, A., Richardson, G., Alfarhan, U. & Al-Yahyaee, K., Nov 2019, In : Economic Modelling. 82, p. 185-201 17 p.

Research output: Contribution to journalArticleResearchpeer-review

Inefficiency
Labor relations
Tax avoidance
Corporate tax
Labor