Publications
Currently showing 231 results.
2021
Journal Articles
Berns, J.P., Shahriar, A.Z.M. & Unda, L.
(2021). Delegated monitoring in crowdfunded microfinance: Evidence from Kiva Journal of Corporate Finance 66.McGuigan, N., Ghio, A. & Kern, T.
(2021). Designing Accounting Futures: Exploring Ambiguity in Accounting Classrooms through Design Futuring Issues in Accounting Education .Sualihu, M., Rankin, M. and Haman, J.
(2021). The role of equity compensation in reducing inefficient investment in labor Journal of Corporate Finance .2020
Journal Articles
Akroyd, C. & Kober, R.
(2020). Imprinting founders’ blueprints on management control systems Management Accounting Research , Volume 46.An, Z., Chen, C., Naiker, V. & Wang, J.
(2020). Does Media Coverage Deter Firms from Withholding Bad News? Evidence from Stock Price Crash Risk Journal of Corporate Finance Volume 64, October.Andreicovici, I., Cohen, N., Ferramosca, S. & Ghio, A.
(2020). Two Wrongs Can Make a Right? Exploring the Ethical Calculus of Earnings Management and Large Labour Dismissals Journal of Business Ethics , March.Barman, E., Hall, M. & Millo, Y.
(2020). Demonstrating Value: How Entrepreneurs Design New Accounting Methods to Justify Innovations European Accounting Review , June.Barrett, M., Watene, K. & McNicholas, P.
(2020). Legal Personality in Aotearoa New Zealand: An example of Integrated Thinking on Sustainable Development Accounting, Auditing and Accountability Journal , July.Blanco, B., Coram, P., Dhole, S. & Kent, P.
(2020). How do auditors respond to low annual report readability Journal of Accounting and Public Policy .Brink, A.G., Gouldman, A., Rose, J.M., & Rotaru, K.
(2020). Effects of superiors’ compensation structures on psychophysiological responses and real earnings management decisions of subordinate managers Management Accounting Research 48.Cahan, S. F., Chen, C. & Li, C.
(2020). Do Local Social Norms Affect Investors' Involvement in Social Activism? Revisting the Case of US Institutional Investors Accounting and Finance , May.Cahan, S.F., Chen, C. & Wang, R.
(2020). Does Media Exposure Affect Financial Reporting Quality Through Auditors? Journal of Accounting, Auditing and Finance , July.Carlsson-Wall, M., Goretzki, L. Kraus, K. & Lind, J.
(2020). Exploring the Role of Management Control Anchor Practices in new Product Development European Accounting Review .Carlsson-Wall, M., Iredahl, A., Kraus, K. & Wiklund, M.
(2020). The role of management controls in managing heterogeneous interests during extreme situations: the Swedish migrant crisis in 2015 Qualitative Research in Accounting and Management .Carlsson-Wall, M., Kaarbøe, K., Kraus, K. & Meidell, A.
(2020). Risk Management as Passionate Imitation: The Interconnections Among Emotions, Performance Metrics, and Risk in a Global Technology Firm Abacus June.Carlsson-Wall, M., Kaarbøe, K., Kraus, K. & Meidell, A.
(2020). Risk Management as Passionate Imitation: The Interconnections Among Emotions, Performance Metrics, and Risk in a Global Technology Firm Abacus , June.Choi, S., Kim, S., Kwon, S. & Shin, J.Y.
(2020). Analysts Forecasts and Target Setting in Executive Annual Bonus Contracts Journal of Management Accounting Research , March.Do, V., Nguyen, .H., Truong, C. & Vu, T.
(2020). Is drought risk priced in private debt contracts? International Review of Finance , January.Do, V., Nguyen, .H., Truong, C. & Vu, T.
(2020). Is drought risk priced in private debt contracts? International Review of Finance , January.Fehrenbacher, D. Kaplan, S.E. & Moulang, C.
(2020). The role of accountability in reducing the impact of affective reactions of capital budgeting decisions Management Accounting Research Volume 47.Fehrenbacher, D., Triki, A. & Weisner, M.M.
(2020). Can Multitasking Influence Professional Skepticism Accounting and Finance , February.Filip, A., Ghio, A. & Paugam, L.
(2020). Accounting information in innovative small cap firms: evidence from London’s alternative investment market Accounting and Business Research .Ganbold, O., Matsui, Y. & Rotaru, K.
(2020). Effect of Information Technology Enabled Supply Chain Integration on Firm's Operational Performance Journal of Enterprise Information Management , July.Garcia-Perez, A., Ghio, A., Occhipinti, Z. & Verona, R.
(2020). Knowledge Management and Intellectual Capital in Knowledge-based Organisations: A Review and Theoretical Perspectives Journal of Knowledge Management , July.Garg, M., Khedmati, M., Meng, F. & Thoradeniya, P.
(2020). Tax avoidance and stock price crash risk: mitigating role of managerial ability International Journal of Managerial Finance .Ghio, A. & McGuigan, N.
(2020). A Life of Good Governance, Positive Activism, Accountability and Integrated Thinking: An Interview with Mervyn King Sage Journals , February.Ghio, A. & Verona, R.
(2020). The Evolution of Corporate Disclosure: Insights on Traditional and Modern Corporate Communication Contributions to Management Science .Hanlon, D. & Pinder, S.
(2020). The impact of Australia’s income tax system on company ownership structure Australian Tax Forum .Hanlon, D. & Pinder, S.
(2020). The impact of Australia's income tax system on company ownership structure Australian Tax Forum , January.He, W. & Li, Y.
(2020). Comparing with the average: Reference points and market reactions to above-average earnings surprises Journal of Banking and Finance Volume 117, August.He, W., Jackson, A.B. & Li, C.K.
(2020). Hierarchy and Performance of Analyst Teams European Accounting Review , January.Ho, J., Huang, C.J. & Karuna, C.
(2020). Large shareholder ownership types and board governance Journal of Corporate Finance 65.Hoang, H. & Phang, S.
(2020). How does Combined Assurance Affect the Reliability of Integrated Reports and Investors' Judgments? European Accounting Review , April.Huynh, T.D., Nguyen, T.H. & Truong, C
(2020). Climate Risk: The price of drought Journal of Corporate Finance Journal of Corporate Finance 65.Impink, J., Lyubimov, A. & Prasad, A.
(2020). Groups Audits and Earnings Informativeness International Journal of Auditing Volume 24, Issue 2, pp. 245-267.Ji, X., Kaplan, S., Lu, W. & Qu, W.
(2020). The Role of Voluntary Internal Control Reporting in Earnings Quality: Evidence from China Journal of Contemporary Accounting and Economics Volume 16, Issue 2.Karuna, C.
(2020). Product Market Competition and Managerial Pay Journal of Management Accounting Research Vol.32, No.1, 203-222.Khedmati, M., Navissi, F., Sualihu, M.A. & Tofik-Abu, A.
(2020). The role of agency costs in the voluntary adoption of XBRL-based financial reporting International Journal of Managerial Finance , June.Khosa, A., Burch, S. Ozdil, E. & Wilkin, C.
(2020). Current issues in PhD supervision of accounting and finance students: Evidence from Australia and New Zealand The British Accounting Review 52.Kober, R. & Northcott, D.
(2020). Testing cause-and-effect relationships within a balanced scorecard Accounting and Finance , May.Kober, R., Lee, J. & Ng, J.
(2020). Australian non-for-profit sector views on the conceptual framework, accounting standards and accounting information Accounting and Finance , February.Lai, K., Prasad, A., Wong, G. & Yusoff, I.
(2020). Corporate Deleveraging and Financial Flexibility: A Chinese Case Study Pacific Basin Finance Journal Volume 61, June.Martinow, K., Moroney, R. & Harding, N.
(2020). Auditor Commitment and Turnover Intentions Following Negative Inspection Findings: The Effects of Regulator Enforcement Style and Firm Response Auditing: A Journal of Practice , July.Moroney, R., Phang, S. & Xiao, X.
(2020). When Do Investors Value Key Audit Matters? European Accounting Review March.Powell, L. & McGuigan, N.
(2020). Teaching, virtually: a critical reflection Accounting Research Journal .Prasad, A. & Webster, J.
(2020). What are the trends in PCAOB inspections and the reported audit deficiencies? Journal of Accounting, Auditing and Finance , July.Pucci, R.
(2020). 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 Volume 81.Quah, H., Haman, J. & Naidu, D.
(2020). The effect of stock liquidity on investment efficiency under financing constraints and asymmetric information: Evidence from the United States Accounting and Finance , July.Rose, A.M., Rose, J.M., Suh, I. & Thibodeau, J.C.
(2020). Analytical Procedures: Are More Good Ideas Always Better for Audit Quality? Behavioural Research in Accounting 32 (1), 37-49.Rose, A.M., Rose, J.M., Suh, I., Thibodeau, J., Linke, K. & Strand Norman, C.
(2020). Why Financial Executives Do Bad Things: The Effects of the Slippery Slope and Tone at the Top on Misreporting Behavior Journal of Business Ethics .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.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.Strand Norman, C., Rose, A.M., Rose, J.M. & Suh, I.
(2020). An investigation of corporate directors’ responses to CEO pay ratio disclosures and say-on-pay votes Human Resource Management .Thoradeniya, P., Ferreira, A., Lee, J. & Tan, R.
(2020). The diffusion of sustainability key performance indicators in a developing country context Accounting, Auditing and Accountability Journal .Truong, C., Garg, M. & Adrian, C.
(2020). Climate Risk and the Price of Audit Services: The Case of Drought A Journal of Practice and Theory 39 (4), 167-199.Truong, C., Garg, M., Adrian, C., Pham, AV. & Shane, P.
(2020). Political Alignment and Audit Pricing International Journal of Auditing Volume 24, Issue 2, pp. 205-231.Wilkin, C., Ferreira, A., Rotaru, K. & Gaerlan, L.R.
(2020). Big data prioritization in SCM decision-making: Its role and performance implications International Journal of Accounting Systems 38.2019
Journal Articles
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 .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 .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.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). 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.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
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
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
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
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
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
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
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.