Lorne Cummings

Professor

  • 208 Citations
  • 8 h-Index
19992017
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Research Outputs 1999 2017

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Article
2017

Exploring integrated thinking in integrated reporting – an exploratory study in Australia

Feng, T., Cummings, L. & Tweedie, D., 2017, In : Journal of Intellectual Capital. 18, 2, p. 330-353 24 p.

Research output: Contribution to journalArticleResearchpeer-review

stakeholder
Exploratory study
Integrated
professional association
interview
2016

Potential users’ perceptions of general purpose water accounting reports

Tello, E., Hazelton, J. & Cummings, L., 18 Jan 2016, In : Accounting, Auditing and Accountability Journal. 29, 1, p. 80-110 31 p.

Research output: Contribution to journalArticleResearchpeer-review

Water
Accountability
Financial accounting
Accounting standards
Research design
2015
examination
learning
evidence
student
performance

Measuring Corporate Environmental Performance - Stakeholder Engagement Evaluation

Bhattacharyya, A. & Cummings, L., 1 Jul 2015, In : Business Strategy and the Environment. 24, 5, p. 309-325 17 p.

Research output: Contribution to journalArticleResearchpeer-review

stakeholder
evaluation
performance measurement
performance
studies (academic)
2014

Attitudes towards environmental responsibility within Australia and India: a comparative study

Bhattacharyya, A. & Cummings, L., 2014, In : Journal of Environmental Planning and Management. 57, 5, p. 769-791 23 p.

Research output: Contribution to journalArticleResearchpeer-review

Factor analysis
comparative study
Managers
India
responsibility
2012

Cultural relativity of accounting professionalism: Evidence from New Zealand and Samoa

Perera, H., Cummings, L. & Chua, F., Jun 2012, In : Advances in Accounting. 28, 1, p. 138-146 9 p.

Research output: Contribution to journalArticleResearchpeer-review

Samoa
Professionalism
New Zealand
Empirical evidence
Value orientations
Comparative study
Accounting education
International Financial Reporting Standards
National cultures
Chinese culture
2011

Adoption of the concept of a balanced scorecard within NSW Health: an exploration of staff attitudes

Dyball, M. C., Cummings, L. & Yu, H., 2011, In : Financial accountability & management. 27, 3, p. 335-361 27 p.

Research output: Contribution to journalArticleResearchpeer-review

Balanced Scorecard
staff
health
director
manager
2010

Voluntary Disclosures as a Mechanism for Defining Entity Status in Australian Not-for-Profit Organisations

Cummings, L., Dyball, M. & Chen, J. J. H., Jun 2010, In : Australian Accounting Review. 20, 2, p. 154-164 11 p.

Research output: Contribution to journalArticleResearchpeer-review

Not-for-profit organizations
Voluntary disclosure
Transparency
Annual reports
Conceptual framework
2009

Accounting for carbon

Cummings, L., Dyball, M. C. & Pang, Y., 2009, In : Intheblack. 79, 7, p. 49-51 3 p.

Research output: Contribution to journalArticleResearch

emissions trading
carbon

Juggling the books: The use of accounting information in circus in Australia

Cummings, L. & St Leon, V. M., 2009, In : Accounting History. 14, 1-2, p. 11-33 23 p.

Research output: Contribution to journalArticleResearchpeer-review

Accounting information
Circus
Large enterprises
Education
Revenue
2008

Embracing IFRS for SMEs: an Australian perspective

Chand, P. & Cummings, L., 2008, In : The Fiji accountant. October 2008, p. 6-8 3 p.

Research output: Contribution to journalArticleResearch

Managerial attitudes toward environmental management within Australia, the People's Republic of China and Indonesia

Cummings, L. S., Jan 2008, In : Business Strategy and the Environment. 17, 1, p. 16-29 14 p.

Research output: Contribution to journalArticleResearchpeer-review

environmental management
environmental issue
Indonesia
radicalization
China

The political and unstable nature of the IASB's 'stable platform': Post-convergence Australian experience

Chand, P. & Cummings, L., Sep 2008, In : Australian Accounting Review. 18, 3, p. 175-184 10 p.

Research output: Contribution to journalArticleResearchpeer-review

International Accounting Standards Board
International Financial Reporting Standards
Lobbying
2007

How to "cook your books" - A recipe for disaster

Cummings, L. S., 2007, In : Accounting, Auditing and Accountability Journal. 20, 4, p. 629-630 2 p.

Research output: Contribution to journalArticleResearch

Disaster
Creative accounting
Design methodology
Art
Language

Managerial attitudes toward stakeholder salience within selected western pacific-rim economies

Cummings, L. S. & Guthrie, J., 2007, In : Journal of Asia-Pacific Business. 8, 1, p. 7-29 23 p.

Research output: Contribution to journalArticleResearchpeer-review

Stakeholders
Pacific Rim
Managerial attitudes
Stakeholder salience
Equality

Struggle for identity: debate continues as to how to define the not-for-profit sector

Cummings, L., Dyball, M. & Chen, J., 2007, In : Charter. 78, 11, p. 70-71 2 p.

Research output: Contribution to journalArticleResearch

annual report
honor
profit

Waking up late

Cummings, L., Evans, E. & Yip, P., 2007, In : Charter. 78, 1, p. 60-63 4 p.

Research output: Contribution to journalArticleResearch

Small and medium-sized enterprises
Financial reporting
2006

Ready or not: are SMEs ready to adopt Australian equivalents of International Financial Reporting Standards?

Cummings, L., Evans, E. & Yip, P., 2006, In : Charter. 77, June, p. 84-85 2 p.

Research output: Contribution to journalArticleResearch

International Financial Reporting Standards
Small and medium-sized enterprises
Readiness
2004

Discretionary pricing in a monopolistic audit market

Shailer, G., Cummings, L., Vatuloka, E. & Welch, S., 2004, In : International Journal of Auditing. 8, 3, p. 263-277 15 p.

Research output: Contribution to journalArticleResearchpeer-review

Pricing
Audit market
Auditors
Monopoly power
Fees

New report review

Cummings, L., 2002, In : Journal of the Asia Pacific Centre for Environmental Accountability. 8, 4, p. 34-35 2 p.

Research output: Contribution to journalArticleResearch

2001
2000

The financial performance of ethical investment trusts: An Australian perspective

Cummings, L. S., 1 May 2000, In : Journal of Business Ethics. 25, 1, p. 79-92 14 p.

Research output: Contribution to journalArticleResearchpeer-review

performance
portfolio selection
market
Ethical investment
Financial performance