Australian Accounting Review最新文献

IF 3.1 3区管理学

Australian Accounting Review Pub Date : 2024-10-20 DOI: 10.1111/auar.12438

Yaowen Shan, Sue Wright

引用次数: 0

The Shifting and Permeable Boundaries of Auditing: Evidence from Early Australian Examination Papers 审计界限的变化与渗透：来自澳大利亚早期试卷的证据

IF 3.1 3区管理学

Australian Accounting Review Pub Date : 2024-10-18 DOI: 10.1111/auar.12434

Brad Potter

{"title":"The Shifting and Permeable Boundaries of Auditing: Evidence from Early Australian Examination Papers","authors":"Brad Potter","doi":"10.1111/auar.12434","DOIUrl":"https://doi.org/10.1111/auar.12434","url":null,"abstract":"The Colin Ferguson Oration is the address given to attendees at the annual Australia Accounting Hall of Fame dinner and presentation evening. It is an invited oration, whereby an eminent modern-day leader addresses the audience on matters at the intersection of business, government and the academe as they relate to the rich history, the current state and/or the future direction of the accounting profession. The oration is named in honour of Professor Colin Ferguson (1949–2014). Colin was the key figure driving the inception of the Australian Accounting Hall of Fame. In a decorated academic career, he worked tirelessly for many years and with great distinction at the intersection of accounting thought and practice encompassing auditing, forensic accounting and accounting information systems, so it was only fitting that this oration is named in his honour. This year's oration was delivered by Brad Potter, an Associate Professor of Accounting and a Director of the Centre for Accounting and Industry Partnerships at the University of Melbourne. Brad's research and consulting experience encompasses financial accounting and disclosure for both private sector and public sector entities. In particular, he has successfully managed and coordinated research projects involving the Australian Accounting Standards Board, National Water Commission, CPA Australia, the Institute of Chartered Accountants, Australia, Royal Botanic Gardens and the Institute of Public Accountants (IPA). This year's oration uses a unique dataset to gain insights into the development of the auditing profession, a topic of interest to academe, practitioners and standard-setters, and one that is eminently suitable for publication in the Australian Accounting Review.","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":"34 3","pages":"190-194"},"PeriodicalIF":3.1,"publicationDate":"2024-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/auar.12434","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142665049","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

CEO Benevolence and Corporate Social Performance 首席执行官的仁慈与企业社会绩效

IF 3.1 3区管理学

Australian Accounting Review Pub Date : 2024-09-12 DOI: 10.1111/auar.12432

Ashesha Weerasinghe, Ellie Chapple, Alexandra Williamson

{"title":"CEO Benevolence and Corporate Social Performance","authors":"Ashesha Weerasinghe, Ellie Chapple, Alexandra Williamson","doi":"10.1111/auar.12432","DOIUrl":"10.1111/auar.12432","url":null,"abstract":"The involvement of corporate CEOs/directors in not-for-profit (NFP) leadership is significant for corporate and NFP sectors. We refer to this activity as ‘benevolence’. These benevolent leaders bring synergistic effects to each leadership position. Although research has examined various characteristics of NFPs and corporate leaders independently, the impact of this combination of serving NFPs and listed firms is worth examining, given current debates on the form and function of stakeholder capitalism. We provide preliminary exploration of NFP leadership positions of CEOs/directors, from 2010 to 2019. Data were hand-collected from CEO/director biographies in annual reports. NFP roles were verified through public sources (e.g., Australian Charities and Not-For-Profit Commission). We identify meaningful patterns in NFP leadership positions held by the those in the top echelons. In evaluating whether benevolent leaders influence corporate ethical outcomes, we find a significant positive association. Our findings establish the foundation for future inquiries on the influence of benevolent leaders on many corporate outcomes.","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":"34 3","pages":"195-218"},"PeriodicalIF":3.1,"publicationDate":"2024-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/auar.12432","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142221985","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Integrated Reporting Impact on Core Organisational Practices: A Practice-Based Perspective 综合报告对核心组织实践的影响：基于实践的视角

IF 3.1 3区管理学

Australian Accounting Review Pub Date : 2024-09-09 DOI: 10.1111/auar.12431

Sabrina Roszak, Aziza Laguecir

引用次数: 0

Do Non-SOEs Engage in Less Tax Avoidance When the Government Is a Minority Shareholder in China? 在中国，当政府是少数股东时，非国有企业的避税行为会减少吗？

IF 3.1 3区管理学

Australian Accounting Review Pub Date : 2024-08-26 DOI: 10.1111/auar.12430

Liguang Zhang, Yunxiang Liao, Ruoyi Yang, Yunchen Wang, Liao Peng

{"title":"Do Non-SOEs Engage in Less Tax Avoidance When the Government Is a Minority Shareholder in China?","authors":"Liguang Zhang, Yunxiang Liao, Ruoyi Yang, Yunchen Wang, Liao Peng","doi":"10.1111/auar.12430","DOIUrl":"https://doi.org/10.1111/auar.12430","url":null,"abstract":"This study attempts to shed new light on how the state, as a minority shareholder, can affect the tax planning of non-state-owned enterprises (non-SOEs). We examine publicly traded non-SOEs in China and find that non-SOEs engage in more tax avoidance when the government is a minority shareholder, indicating that minority state ownership has had a ‘shelter effect’ on tax avoidance of non-SOEs. Further analysis shows that the sheltering effect of minority state ownership is more prominent for firms located in areas with heavier social burdens, worse tax enforcement and firms with stronger incentives to avoid taxes. Furthermore, non-SOEs with minority state ownership increase excessive capital expenditures and employ redundant employees but still have higher firm value. Overall, our findings suggest the state, as a minority shareholder, shapes the tax-planning activities of non-SOEs in a ‘two-way favour exchange’ manner and it is beneficial for non-SOEs to maintain a close relationship with the government in China, where the government controls key resources.","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":"34 3","pages":"219-242"},"PeriodicalIF":3.1,"publicationDate":"2024-08-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/auar.12430","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142665015","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Insights for Senior Accounting Managers 高级会计经理的见解

IF 3.1 3区管理学

Australian Accounting Review Pub Date : 2024-07-08 DOI: 10.1111/auar.12428

Yaowen Shan, Sue Wright

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The Disclosure of Recognised and Unrecognised Intangibles: Evidence from New Zealand 已确认和未确认无形资产的披露：新西兰的证据

IF 3.4 3区管理学

Australian Accounting Review Pub Date : 2024-05-27 DOI: 10.1111/auar.12422

Laura Mehnaz, Tom Scott, Zeting Zang

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Does Readability Improve Investors’ Understanding of Hedging Positions? 可读性是否能提高投资者对套期保值头寸的理解？

IF 3.1 3区管理学

Australian Accounting Review Pub Date : 2024-05-24 DOI: 10.1111/auar.12423

Wenhuan Liu, Yue Yan, Bin Li, Chaosha Yang

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Risk Committee and Integrated Reporting Practice: Evidence from Australian Companies 风险委员会与综合报告实践：来自澳大利亚公司的证据

IF 3.1 3区管理学

Australian Accounting Review Pub Date : 2024-05-24 DOI: 10.1111/auar.12421

Luckmika Perera, Thusitha Dissanayake, Sutharson Kanapathippillai, Steven Dellaportas

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The (Lack of) Progress in Accountancy Professionalisation: Insights from Non-accountants in Portugal 会计职业化（缺乏）进展：葡萄牙非会计师的见解

IF 3.1 3区管理学

Australian Accounting Review Pub Date : 2024-05-05 DOI: 10.1111/auar.12420

Fernanda Leão, Delfina Gomes

{"title":"The (Lack of) Progress in Accountancy Professionalisation: Insights from Non-accountants in Portugal","authors":"Fernanda Leão, Delfina Gomes","doi":"10.1111/auar.12420","DOIUrl":"10.1111/auar.12420","url":null,"abstract":"Concerns about the success of professional accountancy in terms of its social dimension have been expressed in the literature. This study uses data from a questionnaire survey administered to a Portuguese community sample to provide insights for a better understanding of the social dimension of professional accountancy at the macro level. It examines how lay society in accounting posits accountants along the social judgement variables of status, competition, competence and warmth and tests these variables’ influence on accountants’ social image using structural equation modelling. The results indicate that status, competition, competence and warmth are all critical factors in constructing the social image of modern accountants. Accountants are perceived as modestly warm, highly competent and a cooperative lower middle-class group. These findings confirm the profession's difficulties in enhancing accountants’ perceived social standing and reinforce the view of limited social mobility in the accountancy profession. The high level of competence identified suggests weak social power in the case of accountancy. Future research may investigate how soft skills and networking abilities in the perceived prototype of competence can promote the higher social standing of the accountancy group.","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":"34 2","pages":"133-155"},"PeriodicalIF":3.1,"publicationDate":"2024-05-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/auar.12420","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140885131","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0