Publications
Currently showing 180 results.
2020 Publications
Journal Articles
Do, V., Nguyen, .H., Truong, C. & Vu, T.
(2020). Is drought risk priced in private debt contracts? International Review of Finance , January.Hanlon, D. & Pinder, S.
(2020). The impact of Australia's income tax system on company ownership structure Australian Tax Forum , January.Shahriar, A.Z.M, Unda, L.A. & Alam, Q.
(2020). Gender differences in the repayment of microcredit: The mediating role of trustworthiness Journal of Banking and Finance Vol. 110.2019 Publications
Journal Articles
Akroyd, C. & Kober, R.
(2019). Imprinting founders’ blueprints on management control systems Management Accounting Research , In press.Akroyd, C. & Kober, R.
(2019). The emergence of management controls in an entrepreneurial company, Accounting and Finance special issue on qualitative research Accounting and Finance Volume 59, Issue 3.Alamin, A.A., Wilkin, C., Yeoh, W. & Warren, M.
(2019). The impact of self-efficacy on accountants’ behavioural intention to adopt and use accounting information systems Journal of Information Systems , In press.Baxter, J., Carlsson-Wall, M., Chua, W. & Kraus, K.
(2019). Accounting and passionate interests: The case of a Swedish football club Accounting, Organizations and Society , Vol. 74, pp.21-40..Baxter, J., Carlsson-Wall, M., Chua, W.F. & Kraus, K.
(2019). Accounting for the cost of sports-related violence: A case study of the socio-politics of ‘the’ accounting entity Accounting, Auditing and Accountability Journal Vol. 32, No. 7, pp. 1956-1981.Campbell, J.L., Guan, J.X., Li, O.S. & Zheng, Z.
(2019). CEO Severance Pay and Corporate Tax Planning The Journal of the American Taxation Association , In press.Clune, C., Boomsma, R. & Pucci, R.
(2019). The disparate roles of accounting in an amateur sports organisation: The case of logic assimilation in the Gaelic Athletic Association Accounting, Auditing & Accountability Journal Vol. 32, No.7, pp. 1926-1955.Conrath-Hargreaves, A. & Wüstemann, S.
(2019). Managing Multiple Institutional Logics and the Use of Accounting: Insights from a German Higher Education Institution ABACUS Vol. 55, Issue 3, pp. 483-510.Conrath-Hargreaves, A. & Wüstemann, S.
(2019). Multiple institutional logics and their impact of accounting in higher education: The case of a German foundation university Accounting, Auditing & Accountability Journal Vol. 32, No. 3, pp. 782-810.Davern, M.J., Gyles, N., Hanlon, D. & Pinnuck, M.
(2019). Is Financial Reporting Still Useful? Australian Evidence ABACUS Vol. 55, Issue 1, pp. 237-272.Dhole, S., Gul, F.A. Gul, Mishra, S. & Pal, A.M.
(2019). The joint information role of analysts’ cash flow and earnings forecast Accounting and Finance , In press.Dhole, S., Mishra, S. & Mohan Pal, A.
(2019). Efficient working capital management, financial constraints and firm value: a text-based analysis Pacific Basin Finance Journal Volume 58.Fehrenbacher, D. & Wiener, M.
(2019). The dual role of penalty: The effects of IT outsourcing contract framing on knowledge-sharing willingness and commitment Decision Support Systems Volume 121, pp.62-71.Fehrenbacher, D. Kaplan, S.E. & Moulang, C.
(2019). The role of accountability in reducing the impact of affective reactions of capital budgeting decisions Management Accounting Research , In press.Gao, H. & Zhang, J.
(2019). SOX Section 404 and Corporate Innovation Journal of Financial and Quantitiative Analysis , Vol. 54 (2), pp.759-787..Ghio, A., Ruberti, M. & Verona, R.
(2019). Financial Constraints on Sport Organisations' Cost Efficiency: The Impact of Financial Play on Italian Soccer Clubs Journal Applied Economics Vol. 51 (24), pp. 2623-2638..Guo, K.H. & Yu, X.
(2019). The anonymous online self: Toward an understanding of the tension between discipline and online anonymity Information Systems Journal Vol. 30, Issue 1, pp. 48-69.Haman, J., Chalmers, K. & Fang, V.
(2019). The Effect of IPO Mandatory Lockups and Corporate Governance on Underpricing: Evidence from the Australian Securities Exchange Journal of Accounting, Auditing and Finance , In press.Hanlon, D.
(2019). Mandatory accounting change and debt covenant violation: Additional evidence from SFAS 150 Australian Journal of Management Vol. 44, Issue 3.Hanlon, D., Khedmati, M., Khia, E. & Lim, Y.
(2019). Boardroom backscratching and audit fees A Journal of Theory and Practice , Vol.38(2), pp.179-206.Huang, T-C., Lin, Y-H. & Hairston, S.
(2019). Is there an association between accounting firm ranks and audit quality? An examination of the top 100 accounting firms in China International Journal of Auditing Vol. 23, Issue 2, pp. 204-230.Huynh, T.D., Nguyen, T.H., Truong, C.
(2019). Customer Satisfaction and the Cost of Capital Review of Accounting Studies , In press.Ji, X., Lu, W., Qu, W. & Richardson, V.J.
(2019). Changes in Internal Control Disclosure and Analyst Forecasts Around Mandatory Disclosure Required by China SOX Accounting Horizons Vol. 33, No. 3, pp. 43-68.Karuna, C.
(2019). Product Market Competition and Managerial Pay Journal of Management Accounting Research , In press.Karuna, C.
(2019). Capital markets research in accounting: Lessons learnt and future implications Pacific-Basin Finance Journal Volume 55, pp. 161-168.Khedmati, M., Sualihu, M.A. & Yawson, A.
(2019). CEO-director ties and labor investment efficiency Journal of Corporate Finance , In press.Khosa, A., Burch, S., Ozdil, E. & Wilkin, C.L.
(2019). Current Issues in PhD Supervision of Accounting and Finance Students: Evidence from Australia and New Zealand British Accounting Review , In press.McGuigan, N. & Ghio, A.
(2019). Art, accounting and technology: unravelling the paradoxical ‘in-between’ Meditari Accountancy Research Vol. 27, No. 5, pp. 789-804.McLoughlin, I., McNicoll, Y., Beecher Kelk, A., Cornford, J. & Hutchinson, K.
(2019). A ‘Tripadvisor’ for disability? Social enterprise and ‘digital disruption’ in Australia Information, Communication and Society Vol. 22, Issue 4.McLoughlin, I., McNicoll, Y., Cornford, J. & Davenport, S.
(2019). Data-driven innovation in the social sector in Australasia-data ecosystems and interpretative communities Public Money and Management , pp. 327-335.Phang, S.-Y.
(2019). Impacts of the timing of the discovery of a subsequent event on the auditors’ approach to subsequent events , 22 August.Pucci, R.
(2019). The co-performation of financial economics in accounting standard-setting: A study of the translation of the expected credit loss model in IFRS 9 Accounting, Organizations and Society , In press.Rose, A.M., Rose, J.M., Suh, I. & Thibodeau, J.C.
(2019). Analytical Procedures: Are More Good Ideas Always Better for Audit Quality? Behavioural Research in Accounting , In press.Rotaru, K., Fehrenbacher, D., Hui Liang, M. & Schulz, A.K.D.
(2019). Causal Inference in Judgment Using the Balanced Scorecard Journal of Management Accounting Research , In press.Sendjaya, S., Eva, N., Robin, M., Sugianto, L., ButarButar, I. & Hartel, C.
(2019). Leading others to go beyond the call of duty: A dyadic study of servant leadership and psychological ethical climate Personnel Review Vol. 49, No.2, pp. 620-635.Stevens, E., Moroney, R. & Webster, J.
(2019). Professional Skepticism: The Combined Effect of Partner Style and Team Identity Salience International Journal of Auditing , In press.Thambar, P.J., Brown, D.A. & Sivabalan, P.
(2019). Managing systemic uncertainty: The role of industry-level management controls and hybrids Accounting, Organizations and Society Vol. 77 (C), pp. 1-1.Unda, L.A. & Ranasinghe, D.
(2019). To pay or not pay: Board remuneration and insolvency risk in credit unions Pacific-Basin Finance Journal , In press.Wakefield, J. & Thambar, P.
(2019). Applying Target Costing to the Service Sector: Sunline Auto Insurance Case Issues in Accounting Education Vol. 34, No. 3, pp. 1-19.Wei, X., Truong, C. & Do, V.
(2019). When are dividend increases bad for corporate bonds? Accounting and Finance , January.Wilkin, C. & Chenhall, R.H.
(2019). Information Technology Governance: Reflections on the Past and Future Directions Journal of Information Systems , In press.Zhang. K. & Truong, C.
(2019). What’s the value of politically connected directors? Journal of Contemporary Accounting and Economics Vol. 15(3).2018 Publications
Journal Articles
Adrian, C. et al.
(2018). Perceptions of shareholders and directors on corporate governance: What we learn about director primacy Accounting and Finance , December.Bobe, B.J. & Kober, R.
(2018). University dean personal characteristics and use of management control systems and performance measures Studies in Higher Education , August, pp.1-23.Bobe, B.J. & Kober, R.
(2018). Does gender matter? The association between gender and the use of management control systems and performance measures Accounting and Finance , May.Carlsson-Wall, M., Kraus, K., Meidell, A. & Tran, P.
(2018). Managing risk in the public sector – The interaction between vernacular and formal risk management systems Financial Accountability and Management Vol. 35, No.1, pp. 3-19.Chen, C., Xiumin, M., Roychowdhur, Y., Wang, X. & Billet, M.T.
(2018). Clarity Begins at Home: Internal Information Asymmetry and External Communication Quality (Report) Accounting Review Vol. 93 (1), p. 71 (31).Cho, D., Hwang, Y. & Park, J.
(2018). More Buzz, more vibes: Impact of social media on concert distribution Journal of Economic Behaviour & Organisation Vol. 156, pp.103-113.Contessotto, C., Knechel, W.R. & Moroney, R.
(2018). The Association between Audit Manager and Auditor-In-Charge Experience, Effort and Risk Responsiveness Auditing: A Journal of Theory and Practice Vol. 38, No.3, pp.121-147.Dowling, C.. Knechel, W.R., & Moroney, R.
(2018). Public Oversight of Audit Firms: The Slippery Slope of Enforcing Regulation A Journal of Accounting, Finance and Business Studies Vol. 54, Issue 3, pp. 353-380.Fehrenbacher, D. D., Schulz, A.K.D. & Rotaru, K.
(2018). The moderating role of decision mode in subjective performance evaluation Management Accounting Research Vol. 41, pp.1-10.Gao, H., Hsu, P., Li, K. & Zhang, J.
(2018). The Real Effect of Smoking Bans: Evidence from Corporate Innovation Journal of Financial and Quantitative Analysis , 23 February.Gao, H., Zhang, H. & Zhang J.
(2018). Employee Turnover Likelihood and Earnings Management: Evidence from the Inevitable Disclosure Doctrine Review of Accounting Studies , Vol. 23(4), pp.1424-1470..Garg, M.
(2018). The Effect of Internal Control Certification Regulatory Changes on Real and Accrual-based Earnings Management European Accounting Review 12 April 2018, pp. 1-28.Gerrans, P., Moulang, C., Feng, J. & Strydom, M.
(2018). Individual and peer effects in retirement savings investment choices Pacific-Basin Finance Journal Vol. 47, pp. 150-165.Ghio, A. & Verona, R.
(2018). Accounting Practitioners' Attitudes towards Accounting Harmonisation: Adoption of the IFRS for SMEs in Italy Journal of International Accounting Research Vol. 17, No.2, pp. 103-122.Gong, M. & Subramaniam, N.
(2018). Principal Leadership Style and Performance: Mediating Roles of Risk Management Culture and Management Control Systems Use in Australian Schools Accounting and Finance , 31 October.Gul, A.G., Khedmati, M. & Shams, S.M.M.
(2018). Managerial Acquisitiveness and Corporate Tax Avoidance Pacific-Basin Finance Journal In press.Gul, F.A., Khedmati, M., Lim, K. & Navissi, F.
(2018). Managerial Ability, Financial Distress, and Audit Fees Accounting Horizons Vol. 32 (1), pp. 29-51.Ji, X., Lu, W. & Qu, W.
(2018). Internal control risk and audit fees: Evidence from China, Journal of Contemporary Accounting and Economics Journal of Contemporary Accounting and Economics Vol. 14, Issue 3, pp. 266-287.Kamath, R., Huang, J. & Moroney, J.A.
(2018). Auditor Rotation and Perceived Competence and Independence: The Effect of Fees and Industry Specialisation Journal of International Accounting Research: Fall Vol. 17, No.3, pp. 153-175.Kangtao Y., Guan, J.X. & Zhang, B.
(2018). Strategic Deviation and Stock Return Synchronicity Journal of Accounting and Auditing , October.Khedmati, M., Kia E., Lim, Y., Naiker, V. & Navissi, F.
(2018). Business Strategy and the Cost of Equity Capital: An Evaluation of Pure Versus Hybrid Business Strategies Journal of Management Accounting Research Vol. 31, Issue 2.Kim, S. & Ng, J.
(2018). Executive Bonus Contract Characteristics and Share Repurchases Accounting Review Vol. 93 (1), p. 289 (28).Kwon, S., Park, J. & Yu, J.
(2018). The Effect of Industry-Specialist Auditors on SEO Underpricing Price Before and After the Global Financial Crisis Auditing: A Journal of Practice & Theory 37(1), 89(25).Lee, G. & Xiao, X.
(2018). Voluntary Engagement in Environmental Projects: Evidence from Environmental Violators Journal of Business Ethics , November.Lee, G. & Xiao, X.
(2018). Whistleblowing on accounting-related misconduct: A synthesis of the literature Journal of Accounting Literature Vol. 41, pp. 22-46.Lee, J. & Park, J.
(2018). The Impact of Audit Committee Financial Expertise on Management Discussion and Analysis (MD&A) Tone European Accounting Review , pp. 1-22.Li, A.M., Naidu, D., Navissi, N. & Ranjeeni, K.
(2018). Net stock issuance anomaly and cash flow explanation: A research note Australian Journal of Management Vol. 43 (2), pp. 286-304.Liang, Y., Moroney, R. & Rankin, M.
(2018). Say-on-pay judgements: the two-strikes rule and the pay-performance link Accounting and Finance .Lim, E.K., Chalmers, K. & Hanlon, D.
(2018). The influence of business strategy on annual report readability Journal of Accounting and Public Policy Vol. 37 (1), pp. 65-81.McNicoll, Y. et al.
(2018). A ‘Trip Advisor’ for Disability? Social enterprise and ‘digital disruption’ in Australia Information, Communication and Society Volume 22, Issue 4, pp. 521-537.Moulang, C. & Styrdom, M.
(2018). Does well-being impact individuals’ risky decisions and susceptibility to cognitive bias? Accounting and Finance Vol. 58, Issue S1, pp. 493-527.Moulang, C. et al.
(2018). A longitudinal analysis of gender differences in retirement savings outcomes attributable to labor market factors Feminist Economics In press.Nguyen, H.T. & Truong, C.
(2018). When are extreme daily returns not lottery? At earnings announcements! Journal of Financial Markets Vol. 41, pp. 92-116.Phang, S. & Pharger, N.L.
(2018). Auditors’ Evaluation of Subsequent Events: The Effects of Prior Commitment and Type of Accountability Auditing: A Journal of Practice and Theory Vol. 38, Issue 3.Senarathna, I., Wilkin, C., Warren, M., Yeoh, W. & Salzman, S.
(2018). Factors That Influence Adoption of Cloud Computing: An Empirical Study of Australian SMEs Australasian Journal of Information Systems Vol.22.Tello, E. & Hazelton, J.
(2018). The challenges and opportunities of implementing general purpose groundwater accounting in Australia Australasian Journal of Environmental Management Volume 25, Issue 3, pp.1-17.Tello, E. et al.
(2018). Australian Corporate Political Donation Disclosures: Frequency, Quality and Characteristics Associated with Disclosing Companies Accounting, Auditing and Accountability Journal In press.Unda, L., Khosa, A., Burch, S. & Wilkin, C.
(2018). Sustainability of the accounting and finance academic profession: students’ and supervisors’ views about the PhD supervision process Accounting and Finance , May.Van Mourik, G. & Wilkin, C.
(2018). Educational implications and the changing role of accountants: a conceptual approach to accounting education Journal of Vocational Education and Training , October, pp. 312-335.Wilkin, C., Campbell, J., Moore, S. & Simpson, J.
(2018). Creating value in online communities through governance and stakeholder engagement International Journal of Accounting Information Systems Vol. 30, pp. 56-58.Zhang, J. et al.
(2018). SOX Section 404 and Corporate Innovation Journal of Financial and Quantitative Analysis In press.Books
Carlsson-Wall, M., Hakansson, H., Kraus, K., Lind, J. & Stromsten, T. (ed.s)
(2018). Accounting, Innovation and Inter-Organisational Relationships2017 Publications
Journal Articles
Cai, S., Godfrey, J.M. & Moroney, R.
(2017). Impact of Segment-level Natural Resource Operational Risk Reporting on Earnings Predictions Abacus 53(4), 431-449.Cheung, K.T.S., Naidu, D., Navissi, F. & Ranjeeni, K.
(2017). Valuing talent: Do CEOs’ ability and discretion unambiguously increase firm performance Journal of Corporate Finance 42, 15-21.Fehrenbacher, D.D.
(2017). Affect Infusion and Detection through Faces in Computer-mediated Knowledge-sharing Decisions Journal of the Association for Information Systems 18(10), 703-726.Fehrenbacher, D.D. et al.
(2017). Information systems and task demand: An exploratory pupillometry study of computerised decision-making Decision Support Systems 97, 1-11.Garg, M.
(2017). Value relevance of voluntary internal control certification: An information asymmetry perspective Australian Journal of Management 42(4), 527-559.Garg, M., Wickramanayake, J. & Gul, F.A.
(2017). Evaluating the Credibility of Voluntary Internal Controls Certification Journal of International Accounting Research 16(3), 91-117.Hall, M. & O’Dwyer, B.
(2017). Accounting, non-governmental organizations and civil society: The importance of nonprofit organizations to understanding accounting, organizations and society Accounting Organisations and Society 63, 1-5.Haman, J., Chalmers K. & Fang, V.
(2017). IPO lockups, long run returns, and growth opportunities Journal of International Financial Markets Institutions & Money 49, 184-199.Hollie, D., Shane, P.B. & Zhao, Q.
(2017). The role of financial analysts in stock market efficiency with respect to annual earnings and its cash and accrual components Accounting and Finance 57(1), 199-237.Kim, S. & Shin, J.Y.
(2017). Executive Bonus Target Ratcheting: Evidence from the New Executive Compensation Disclosure Rules Contemporary Accounting Research 34(4), 1843-1879.Lin, Y., Lin, S., Fornaro, J.M. & Huang, H.
(2017). Fair value measurement and accounting restatements 38, 30-45.Malsyuk-Escobedo, S., Rotaru, K. & Documentov, A.
(2017). New sentiment and jumps in energy spot and futures markets Pacific-Basin Finance Journal 45, 186-210.Schneider, C.R., Fehrenbacher, D.D & Weber, E.U.
(2017). Catch me if I fall: Cross-national differences in willingness to take financial risks as a function of social and state ‘cushioning’ International Business Review 26(6), 1023-1033.Shahriar, Abu Zafar, M. & Garg, M.
(2017). Lender-entrepreneur relationships and credit risk: A global analysis of microfinance institutions. International Small Business Journal: Researching Entrepreneurship 35(7), 829-854.Styrdom, M., Yong, H.H.A. & Rankin, M.
(2017). A few good (wo)men? Gender diversity on Australian boards Australian Journal of Management Vol. 42, Issue 3.2016 Publications
Journal Articles
Callen, J.L., Lai, K., & Wei, S.X.
(2016). The volatility of return revisions and financial statement literacy in emerging markets: The case of cross-listed Chinese firms. Journal of Business Finance and Accounting 43(5-6), 572–596.Chen, C., Chen, Y., Hsu, P., & Podolski, E.J.
(2016). Be nice to your innovators: Employee treatment and corporate innovation performance. 39, 78-98.Chenhall, R., Hall, M., & Smith, D.
(2016). Managing identity conflicts in organizations: A case study of one welfare nonprofit organization. Nonprofit and Voluntary Sector Quarterly 45(4), 669-687.Fujimoto, Y., Ferdous, A.S., Sekiguchi, T., & Sugianto, L.
(2016). The effect of mobile technology usage on work engagement and emotional exhaustion in Japan Journal of Business Research 69(9), 3315-3323.Gerrans, P., Strydom, M., Moulang, C. M., & Feng, J.
(2016). Investment strategy on retirement savings: An analysis of the experience of fund members. The Finsia Journal of Applied Finance 2, 54-62.Hall, M.
(2016). Realising the richness of psychology theory in contingency-based management accounting research. Management Accounting Research 31, 63-74.Hall, M., & Millo, Y.
(2016). Choosing an accounting method to explain public policy?: Social return on investment and the UK non-profit sector policy. European Accounting Review , DOI: 10.1080/09638180.2016.1261721.Ji, X., Lu, W., & Qu, W.
(2016). Internal control weakness and accounting conservatism in China. Managerial Auditing Journal 31(6-7), 688 - 726.Simpson, G,, Kern, T., McGuigan, N.,
(2016). The global financial crisis: A driver for more responsible mortgage lending in New Zealand. https://cgscholar.com/bookstore/works/the-global-financial-crisis-2016 11(2), 1-17.2015 Publications
Journal Articles
Abernethy, M., Dekker, H., & Schulz. A. K.
(2015). Are employee selection and incentive contracts complements or substitutes? Journal of Accounting Research 53(4), 633-668.Bobe, B.J., & Kober, R.O.,
(2015). Measuring organisational capabilities in the higher education sector. Education and Training 57(3), 322-342.Cahan, S.F., Chen, C., Chen, L., & Nguyen, N.H.
(2015). Corporate social responsibility and media coverage. Journal of Banking and Finance 59, 409-422.Chenhall, R.H., & Moers, F.
(2015). The role of innovation in the evolution of management accounting and its integration into management control Accounting, Organizations and Society 47, 1-13.Choi, S., Kim, S.Y., & Zang, Y.
(2015). The effects of auditor characteristics on audit quality before and after the enforcement of Surbanes-Oxley Act Korean Accounting Review 40(2), 75-107.Ghosh, A., Karunananthan, C.S., & Tian, F.
(2015). Causes and Consequences of the CEO Also Being the Chair of the Board. Journal of Management Accounting Research 27(2), 197-223.Huang, H-W., Raghunandan, K., Huang, T-C., & Chiou, J-R.
(2015). Fee discounting and audit quality following audit firm and audit partner changes: Chinese evidence. Accounting Review 90(4), 1517-1546.Huang, T-C., Chiou, J-R., Huang, H-W., & Chen, J-F.
(2015). Lower audit fees for women audit partners in Taiwan and why Asia-Pacific Management Review 20(4), 219-233.Ji, X, Ahmed, K., & Lu, W.
(2015). The impact of corporate governance and ownership structure reforms on earnings and quality in China. International Journal of Accounting and Information Management 23(2), 169-198.Ji, X., Lu, W., & Qu, W.
(2015). Determinants and economic consequences of voluntary disclosure of internal control weakness in China. Journal of Contemporary Accounting and Economics 11(1), 1-17.Khedmati, M., Navissi, F., Shams, S.M.M., & Vinkler, D.
(2015). News announcement effects of compliance with section 404 of SOX: Evidence from non-accelerated filers. Journal of Contemporary Accounting and Economics 11(3), 231-244.Moulang, C.M.
(2015). Performance measurement system use in generating psychological empowerment and individual creativity. Accounting and Finance 55(2), 519-544.Ng, C.Y.A., & Rezaee, Z.
(2015). Business sustainability performance and cost of equity capital. Journal of Corporate Finance 34, 128-149.Senevirathne, L.K., & Thoradeniya, P.
(2015). The factors influencing teachers' intention to engage in school based assessment in secondary schools of Sri Lanka. Educational Practice and Theory 37(1), 81-104.Sin, F.Y., Moroney, R., & Strydom, M.
(2015). Principles-based versus rules-based auditing standards: The effect of the transition from AS2 to AS5. International Journal of Auditing 19(3), 282-294.
Thoradeniya, P., Lee, J., Tan, R., & Ferreira, A.
(2015). Sustainability reporting and the theory of planned behaviour Accounting, Auditing and Accountability Journal 28(7), 1099-1137.Triki, A. &, Weisner, M.M.,
(2015). Lessons from the literature on the theory of technology dominance: Possibilities for an extended research framework Journal of Emerging Technologies in Accounting 11, 41-69.Wang, C., & Murgulov, Z., Haman, J.
(2015). Impact of changes in the CSI 300 Index constituents. Emerging Markets Review 24, 13-33.Weisner, M.M.
(2015). Using construal level theory to motivate accounting research: A literature review. Behavioural Research in Accounting 27(1), 137-180.Weisner, M.M., & Sutton, S.G.
(2015). When the world isn't always flat: The impact of psychological distance on auditors' reliance on specialists. International Journal of Accounting Information Systems 16, 23-41.Zhou, T., Birt, J., & Rankin, M.
(2015). The value relevance of exploration and evaluation expenditures. Accounting Research Journal 28(3), 228-250.2014 Publications
Journal Articles
Chalmers, K., Haman, J., & Qu, W. (2014). China's securities reforms and IPO wealth loss. Journal of Contemporary Accounting and Economics 10(3), 161-175.
Fan, H., Lederman, R., Smith, S.P., & Chang, S. (2014). How trust is formed in online health communities: A process perspective. Communications of the Association for Information Systems 34, 531-560.
Gong, Z., & Ferreira, A. (2014). Does consistency in management control systems design choices influence firm performance? An empirical analysis. Accounting and Business Research 44(5), 497-522.
Hanlon, C.D., Navissi, F., & Soepriyanto, G. (2014). The value relevance of deferred tax attributed to asset revaluations. Journal of Contemporary Accounting and Economics 10(2), 87-99.
Hassan, E., Rankin, M., & Lu, W. (2014). The development of accounting regulation in Iraq and the IFRS adoption decision: An institutional perspective. International Journal of Accounting 49(3), 371-390.
Ji, X., & Lu, W.
(2014). The value relevance and reliability of intangible assets: Evidence from Australia before and after adopting IFRS. Asian Review of Accounting [P] 22(3), 182-216.Lederman, R., Fan, H., Smith, S.P., & Chang, S.
(2014). Who can you trust? Credibility assessment in online health forums. Health Policy and Technology 3(1), 13-25.
Mitrione, L., Tanewski, G.A., & Birt, J. (2014). The relevance to firm valuation of research and development expenditure in the Australian health-care industry. Australian Journal of Management 39(3), 425-452.
Nandan, R.K., & Ciccotosto, S.K.,
(2014). Networks in knowledge-intensive industry: the case of a regional accountants' network. Journal of Accounting and Organisational Change 10(1), 2-21.Rotaru, K., Wilkin, C., & Ceglowski, A.S.
(2014). Analysis of SCOR's approach to supply chain risk management. International Journal of Operations and Production Management [P] 34(10), 1246-1268.Rotaru, K., Churilov, L., & Flitman, A.
(2014). Can critical realism enable a journey from description to understanding in operations and supply chain management? Supply Chain Management 19(2), 117-125.
Smith, S.P., & Johnston, R.B. (2014). How critical realism clarifies validity issues in information systems theory-testing research. Scandinavian Journal of Information Systems 26(1), 5-28.
Sugianto, L.F. (2014). Navigating towards a sustainable electricity supply in Indonesia. Modern Applied Science 8(6), 14-26.
Sugianto, L.F., & Liao, K.Z. (2014). Comparison of different auction pricing rules in the electricity market. Modern Applied Science 8(1), 147-163.
Wilkin., C.
(2014). Enhancing the AIS curriculum: Integration of a research-led, problem-based learning task. Journal of Accounting Education 32(2), 185-199.2013 Publications
Journal Articles
Ahmed, K., Chalmers, K., & Khlif, H. (2013). A meta-analysis of IFRS adoption effects. International Journal of Accounting 48(2), 173-217.
Birt, J., Rankin, M., & Song, C. (2013). Derivatives use and financial instrument disclosure in the extractives industry. Accounting and Finance 53(1), 55-83.
Chenhall, R.H., Hall, M.R., & Smith, D. (2013). Performance measurement, modes of evaluation and the development of compromising accounts. Accounting, Organizations and Society 38(4), 268-287.
Cianci, A., Kaplan, S., & Samuels, J.A.
(2013). The moderating effects of the incentive system and performance measure on managers' and their superiors' expectations about the manager's effort Behavioral Research in Accounting 25(1), 115-134.
Dhaliwal, D., Kaplan, S., Laux, R.C., & Weisbrod, E. (2013). The information content of tax expense for firms reporting losses. Journal of Accounting Research 51(1), 135-164.
Fung, S.Y.K.,Gul, F.A.,& Krishnan, J.
(2013). City-level auditor industry specialization, economies of scale, and audit pricing. The Accounting Review 87(4), 1281-1307.Gul, F., & Goodwin, J.
(2013). Short-term debt maturity structures, credit ratings, and the pricing of audit services Accounting Review 85(3), 877-909.Gul, F.A.,Hutchinson, M.R., & Lai, K.M.Y.
(2013). Gender-diverse boards and properties of analyst earnings forecasts. Accounting Horizons 27(3), 511-538.Gul, F.A.,Wu, D., & Yang, Z.
(2013). Do individual auditors affect audit quality? Evidence from archival data. The Accounting Review 88(6), 1993-2023.Gul, F.A.,Zhou, G.S., & Zhu, X.K.
(2013). Investor protection, firm informational problems, Big N auditors, and cost of debt around the world. Auditing 32(3), 1-30.
Hanlon, C.D., & Pinder, S. (2013). Capital gains tax, supply-driven trading and ownership structure: Direct evidence of the lock-in effect. Accounting and Finance 53(2), 419-439.
Ji, X., &Lu, W.
(2013). The evolution of bookkeeping methods in China: A Darwinist analysis of developments during the twentieth-century Accounting History 18(3), 317-341.Kaplan, S.,& Williams, D.D.
(2013). Do going concern audit reports protect auditors from litigation? A simultaneous equations approach The Accounting Review 88(1), 199-232.
Kober, R.O., Lee, J., & Ng, J. (2013). GAAP, GFS and AASB 1049: Perceptions of public sector stakeholders. Accounting and Finance 53(2), 471-496.
Naiker, V. (2013). Discussion of 'strange bedfellows? Voluntary CSR disclosure and politics'. Accounting and Finance 53(4), 905-911.
Naiker, V., Navissi, F.,& Truong, H.A.
(2013). Options trading and the cost of equity capital Accounting Review 88(1), 261-295.Naiker, V.,Sharma, D.S., & Sharma, V.D.
(2013). Do former audit firm partners on audit committees procure greater nonaudit services from the auditor? Accounting Review 88(1), 297-326.Wilkin, C.,Campbell, J.A., & Moore, S.
(2013). Creating value through governing IT deployment in a public/private-sector inter-organisational context: A human agency perspective European Journal Of Information Systems 22(5), 498-511.Wilkin, C.,Campbell, J.A., Moore, S., & Van Grembergen, W.
(2013). Co-creating value from IT in a contracted public sector service environment: Perspectives on COBIT and Val IT The Journal of Information Systems 27(1), 283-306.
Zhuang, Z.Y., Wilkin, C., & Ceglowski, A.S. (2013). A framework for an intelligent decision support system: A case in pathology test ordering. 1. Analytics and Modeling for Better HealthCare 2. Decision Making in Healthcare 55(2), 476-487.
2012 Publications
Journal Articles
Carey, P.J., Kortum, S.A., & Moroney, R.A.
(2012). Auditors' going-concern-modified opinions after 2001: Measuring reporting accuracy. Accounting and Finance 52(4), 1041-1059.
Chalmers, K., Clinch, G., Godfrey, J., & Wei, Z. (2012). Intangible assets, IFRS and analysts' earnings forecasts. Accounting and Finance 52(3), 691-721.
Chalmers, K., Godfrey, J., & Lynch, B. (2012). Regulatory theory insights into the past, present and future of general purpose water accounting standard setting. Accounting, Auditing & Accountability 25(6), 1001-1024.
Chalmers, K., Naiker, V., & Navissi, F. (2012). Earnings quality and Rule 10b-5 securities class action lawsuits. Journal of Accounting and Public Policy 31(1), 22-43.
Doucouliagos, H.,Haman, J.,
& Stanley, T.D. (2012). Pay for performance and corporate governance reform. Industrial Relations 51(3), 670-703.
Gao, F., Faff, R., & Navissi, F. (2012). Corporate philanthropy: Insights from the 2008 Wenchuan earthquake in China. Pacific Basin Finance Journal 20(3), 363-377.
Garg, M., Naiker, V., & Navissi, F.
(2012). Equity value implications of the SEC Exchange Act Rule 13a-14: A litigation cost perspective. Australian Journal of Management 37(1), 77-98.Kaplan, S.,Petersen, M.J., & Samuels, J.A.
(2012). An examination of the effect of positive and negative performance on the relative weighting of strategically and non-strategically linked balanced scorecard measures Behavioral Research in Accounting 24(2), 133-151.
Kober, R.O., Lee, J., & Ng, J. (2012). Conceptual framework issues: Perspectives of Australian public sector stakeholders. Accounting and Business Research 42(5), 495-518.
Kober, R.O., Subraamanniam, T., & Watson, J. (2012). The impact of total quality management adoption on small and medium enterprises' financial performance. Accounting and Finance 52(2), 421-438.
Li, M., Richards, D., Smith, S.P., & Xu, Y.
(2012). An online advisory system to empower victims of domestic violence Communications of the Association for Information Systems 30(1), 35-60.Moroney, R.A., Windsor, C.A., & Aw, Y.T.
(2012). Evidence of assurance enhancing the quality of voluntary environmental disclosures: An empirical analysis. Accounting and Finance 52(3), 903-939.Wilkin, C., & Davern, M.J.
(2012). Acceptance of post-adoption unanticipated is usage: Towards a taxonomy. Data Base for Advances in Information Systems 43(3), 9-25.