Department of Accounting and Corporate Governance

Research Output 1978 2019

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2019

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

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

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
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

Directors’ defence of reliance on recommendations made by artificial intelligence systems: comparing the approaches in Delaware, New Zealand and Australia

Selby, J. & Liu, B., 1 Aug 2019, (Submitted) In : Australian journal of corporate law. p. 1-15 15 p.

Research output: Contribution to journalArticleResearchpeer-review

artificial intelligence
director
New Zealand
reasonableness
corporate law
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., 2019, In : Management Decision.

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

Greenhouse gas emissions disclosure by cities: the expectation gap

Parvez, M., Hazelton, J. & James, G., 26 Jun 2019, In : Sustainability Accounting, Management and Policy Journal.

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

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., 18 Jan 2019, In : Accounting Forum.

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

Journey or toolbox? Integrated reporting and processes of organisational change

Higgins, C., Stubbs, W., Tweedie, D. & McCallum, G., 15 Jul 2019, In : Accounting Auditing & Accountability Journal.

Research output: Contribution to journalArticleResearchpeer-review

Organizational change
Integrated
Organizational practices
Academic research
Design methodology

Knowledge transfer in a start-up craft brewery

Cardoni, A., Dumay, J., Palmaccio, M. & Celenza, D., 4 Feb 2019, In : Business Process Management Journal. 25, 1, p. 219-243 25 p.

Research output: Contribution to journalArticleResearchpeer-review

Knowledge transfer
Start-up
Small and medium-sized enterprises
Entrepreneurs
Transfer process

Levers of control, management innovation and organisational performance

Baird, K., Su, S. & Munir, R., 26 Jun 2019, In : Pacific accounting review.

Research output: Contribution to journalArticleResearchpeer-review

Management innovation
Innovation performance
Organizational performance
Questionnaire
Management control systems

Macroeconomic uncertainty and audit pricing

Chen, J. F., Duh, R-R., Wu, C-T. & Yu, L-H., 2019, In : Accounting Horizons.

Research output: Contribution to journalArticleResearchpeer-review

Audit pricing
Macroeconomic uncertainty
Audit fees
Uncertainty
Auditors

Mediating role of quality performance on the association between organisational factors and competitive advantage

Ferdousi, F., Baird, K., Munir, R. & Su, S. X., 2019, In : International Journal of Productivity and Performance Management. 68, 3, p. 542-560 19 p.

Research output: Contribution to journalArticleResearchpeer-review

Competitive advantage
Organizational factors
Employee involvement
Top management support
Reward

Perceptions of independent directors about their roles of and challenges on corporate boards: Evidence from a survey in Vietnam

Nguyen, T. T. M., Evans, E. & Lu, M., 4 Feb 2019, In : Asian Review of Accounting. 27, 1, p. 69-96 28 p.

Research output: Contribution to journalArticleResearchpeer-review

Independent directors
Corporate boards
Transition economies
Controlling shareholders
Listed companies

Qualitative accounting research: dispelling myths and developing a new research agenda

de Villiers, C., Dumay, J. & Maroun, W., Sep 2019, In : Accounting and Finance. 59, 3, p. 1459-1487 29 p.

Research output: Contribution to journalArticleResearchpeer-review

Research agenda
Accounting research
Qualitative research
Qualitative study
Outliers

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

Jiao, L., Baird, K. & Harrison, G., 9 Jul 2019, In : Australian Journal of Management. 19 p.

Research output: Contribution to journalArticleResearchpeer-review

Innovativeness
Regulatory environment
Factors
Survey data
Private firms

Social capital and integrated reporting: Losing legitimacy when reporting talk is not supported by actions

Casonato, F., Farneti, F. & Dumay, J., 14 Feb 2019, In : Journal of Intellectual Capital. 20, 1, p. 144-164 21 p.

Research output: Contribution to journalArticleResearchpeer-review

social capital
legitimacy
bank
reputation
management

Social reports of an Italian provincial government: a longitudinal analysis

Farneti, F., Guthrie, J. & Canetto, M., 5 Aug 2019, In : Meditari Accountancy Research. 27, 4, p. 580-612 33 p.

Research output: Contribution to journalArticleResearchpeer-review

Government
Non-financial information
Disclosure
Longitudinal analysis
Local government

Straight from the horse's mouth: Founders' perspectives on achieving 'traction' in digital start-ups

Zaheer, H., Breyer, Y., Dumay, J. & Enjeti, M., 2019, In : Computers in Human Behavior. 95, p. 262-274 13 p.

Research output: Contribution to journalArticleResearchpeer-review

Traction
Product development
Entrepreneurship
Trajectories
Narration

Sustainability risk disclosure practices of listed companies in Australia

Dumay, J. & Hossain, M. A., 1 Jun 2019, In : Australian Accounting Review. 29, 2, p. 343-359 17 p.

Research output: Contribution to journalArticleResearchpeer-review

Risk disclosure
Listed companies
Sustainability
Corporate governance
Corporate disclosure

The Democratic enhancement fund: A possible response to corruption and inadequate public funding

Leong, S., 6 Jun 2019, In : Election Law Journal: Rules, Politics, and Policy. 18, 2, p. 160-174 15 p.

Research output: Contribution to journalArticleResearchpeer-review

corruption
funding
donation
money
democracy
profit
stakeholder
manager
legitimacy
examination

The effect of the general anti-avoidance rule on corporate tax avoidance in China

Leung, S. C. M., Richardson, G. & Taylor, G., 1 Apr 2019, In : Journal of Contemporary Accounting and Economics. 15, 1, p. 105-117 13 p.

Research output: Contribution to journalArticleResearchpeer-review

Tax avoidance
China
Corporate tax
Avoidance
Tax

The influence of construal of self on internal auditors' judgments on whistle-blowing: evidence from China

Zheng, B. Z., Patel, C. & Evans, E., Mar 2019, In : International Journal of Auditing. 23, 1, p. 73-85 13 p.

Research output: Contribution to journalArticleResearchpeer-review

Whistle blowing
Auditors
Auditor judgment
China
National context

Under what conditions is mandatory disclosure most likely to cause organisational change?

Leong, S. & Hazelton, J., 10 Jun 2019, In : Accounting Auditing & Accountability Journal. 32, 3, p. 811-835 25 p.

Research output: Contribution to journalArticleResearchpeer-review

Mandatory disclosure
Organizational change
Sustainability
Political support
Non-governmental organizations

What counts for quality in interdisciplinary accounting research in the next decade: A critical review and reflection

Guthrie, J., Parker, L. D., Dumay, J. & Milne, M. J., 21 Jan 2019, In : Accounting, Auditing and Accountability Journal. 32, 1, p. 2-25 24 p.

Research output: Contribution to journalArticleResearchpeer-review

Citations
Accounting research
Journal ranking
Research quality
Core values
2018

Accountants and the ethics of profit: The case of the Australian retail industry

Munir, R. & Terry, C., 2018, In : Journal of business ethics education. 15, p. 327-348 22 p.

Research output: Contribution to journalArticleResearchpeer-review

Accountants
Profit
Retail industry
Costs
Retailers

Accounting reforms and conservatism in earnings: Empirical evidence from listed Chinese companies

Li, S., Wu, H., Zhang, J. & Chand, P., Mar 2018, In : Journal of International Accounting, Auditing and Taxation. 30, p. 32-44 13 p.

Research output: Contribution to journalArticleResearchpeer-review

Empirical evidence
Conservatism
China
Investors
Legal protection

After Habermas: Applying Axel Honneth's critical theory in accounting research

Tweedie, D., Dec 2018, In : Critical Perspectives on Accounting. 57, p. 39-55 17 p.

Research output: Contribution to journalArticleResearchpeer-review

critical theory
Frankfurt School
anthropology
school theory
phenomenology

An Ethical Framework for Tax Decision Making by Corporations in Australia

Lavermicocca, C. & Quilter, M., 12 Apr 2018, Austaxpolicy: The Tax and Transfer Policy Blog.

Research output: Contribution to Newspaper/Magazine/WebsiteArticleResearch

Associations between organisational factors, TQM and competitive advantage: evidence from an emerging economy

Ferdousi, F., Baird, K., Munir, R. & Su, S., 2018, In : Benchmarking. 25, 3, p. 854-873 20 p.

Research output: Contribution to journalArticleResearchpeer-review

Emerging economies
Organizational factors
Total quality management
Competitive advantage
Developing countries

Audit committee characteristics and financial statement comparability

Endrawes, M., Feng, Z., Lu, M. & Shan, Y., 8 Mar 2018, In : Accounting and Finance.

Research output: Contribution to journalArticleResearchpeer-review

Financial statements
Audit committee
Expertise
Industry
Auditors

Australian Government's ongoing challenge to achieve fuel efficiency standards by 2025 can impact on 2015 Paris Agreement

Mortimore, A. & Ashiabor, H., May 2018, In : Environmental and Planning Law Journal. 35, 3, p. 280-298 19 p.

Research output: Contribution to journalArticleResearchpeer-review

A Vision for Malaysian and other ASEAN researchers to contribute to the international agency theory-based literature

Sinnadurai, P., 24 Dec 2018, In : Asian Journal of Business and Accounting. 11, 2, p. 1-54 54 p.

Research output: Contribution to journalArticleResearchpeer-review

Agency theory
Malaysia
Political connections
Shareholders
Research design

A “green” accountant is difficult to find: Can accountants contribute to sustainability management initiatives?

Egan, M. & Tweedie, D., 20 Aug 2018, In : Accounting, Auditing & Accountability Journal. 31, 6, p. 1749-1773 25 p.

Research output: Contribution to journalArticleResearchpeer-review

Accountants
Sustainability management
Sustainability
Habitus
Agenda

Breaching intellectual capital: critical reflections on Big Data security

La Torre, M., Dumay, J. & Rea, M. A., 13 Aug 2018, In : Meditari Accountancy Research. 26, 3, p. 463-482 20 p.

Research output: Contribution to journalArticleResearchpeer-review

Intellectual capital
Critical reflection
Data security
Breach
Cybercrime

Business cases and corporate engagement with sustainability: differentiating ethical motivations

Schaltegger, S. & Burritt, R., Jan 2018, In : Journal of Business Ethics. 147, 2, p. 241-259 19 p.

Research output: Contribution to journalArticleResearchpeer-review

sustainability
social responsibility
work motivation
firm
management

Diffusion of corporate social responsibility in the airline industry

Munir, R., Su, S., Blount, Y. & Upadhaya, B., 2018, In : International Journal of Operations and Production Management. 38, 4, p. 1020-1040 21 p.

Research output: Contribution to journalArticleResearchpeer-review

Industry
Developing countries
Innovation
Environmental impact
Corporate Social Responsibility

Digital storytelling and visual metaphor in lectures: a study of student engagement

Taylor, M., Marrone, M., Tayar, M. & Mueller, B., 2 Nov 2018, In : Accounting Education. 27, 6, p. 552-569 18 p.

Research output: Contribution to journalArticleResearchpeer-review

metaphor
student
narrative
Storytelling
Student engagement

Does organizational culture mediate the CSR – strategy relationship? Evidence from a developing country, Nepal

Upadhaya, B., Munir, R., Blount, Y. & Su, S. X., Oct 2018, In : Journal of Business Research. 91, p. 108-122 15 p.

Research output: Contribution to journalArticleResearchpeer-review

Nepal
Organizational culture
Developing countries
Corporate Social Responsibility
Innovation

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

Wang, X., Jiang, H. & Lu, M., 26 Apr 2018, In : Australian Accounting Review.

Research output: Contribution to journalArticleResearchpeer-review

Investors
Other comprehensive income
Finance
Psychological
Equity method