Australian Accounting Review最新文献_第8页

Exploring the Relationship between Target Costing Functionality and Product Innovation: The Role of Information Systems 目标成本核算功能与产品创新的关系探讨:信息系统的作用

IF 3.4 3区管理学

Australian Accounting Review Pub Date : 2021-08-25 DOI: 10.1111/auar.12349

Odysseas Pavlatos, Hara Kostakis

引用次数: 5

Towards a Solution to the Variety in Accounting Practices of Extractive Firms under IFRS 国际财务报告准则下采掘企业会计实务差异的解决之道

IF 3.4 3区管理学

Australian Accounting Review Pub Date : 2021-08-07 DOI: 10.1111/auar.12348

Christopher Nobes, Christian Stadler

{"title":"Towards a Solution to the Variety in Accounting Practices of Extractive Firms under IFRS","authors":"Christopher Nobes, Christian Stadler","doi":"10.1111/auar.12348","DOIUrl":"https://doi.org/10.1111/auar.12348","url":null,"abstract":"Accounting for exploration and evaluation (E&E) costs is one of the last major issues to remain largely unregulated by International Financial Reporting Standards (IFRS), even though extractive firms are an important part of several big stock markets. Under a temporary permissive standard (IFRS 6), which has been in place since 2004, firms use a wide range of accounting policies for E&E costs, thus undermining comparability. We review the IFRS annual reports of a large number of firms, looking for different policies. We identify many distinguishable methods of accounting. Along with this, we discover that disclosures are often confusing, partly because of the lack of definitions in IFRS 6. To aid insight into this complexity, we prepare a classification of these methods and give real examples of each. We then assess the methods in the context of IFRS 6 and other relevant parts of IFRS. We find that nearly all the methods comply with IFRS. This leads us to a proposal for narrowing the variety of practice by withdrawing IFRS 6, and putting E&E costs within the scope of IAS 38 Intangible Assets. As part of this, IAS 38 could be further revised to extend the scope of capitalisation of other development costs, thereby addressing one of the criticisms of current reporting practice and bringing IAS 38 more into line with the latest version of the Conceptual Framework.","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.4,"publicationDate":"2021-08-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"137653220","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Does Corporate Social Responsibility Enhance Financial Performance? Evidence from Australia 企业社会责任能提高财务绩效吗?来自澳大利亚的证据

IF 3.4 3区管理学

Australian Accounting Review Pub Date : 2021-07-27 DOI: 10.1111/auar.12347

Van Ha Nguyen, Frank W. Agbola, Bobae Choi

引用次数: 13

Management of Charitable Program Expense Ratios in the Charity Sector 慈善领域慈善项目费用比例的管理

IF 3.4 3区管理学

Australian Accounting Review Pub Date : 2021-06-23 DOI: 10.1111/auar.12346

Dominic Cyr, Suzanne Landry, Anne Fortin

{"title":"Management of Charitable Program Expense Ratios in the Charity Sector","authors":"Dominic Cyr, Suzanne Landry, Anne Fortin","doi":"10.1111/auar.12346","DOIUrl":"10.1111/auar.12346","url":null,"abstract":"We examine factors likely to influence charity managers’ propensity to manage their charitable program expense ratios. To this end, we survey 202 Canadian charities. First, we ask managers whether they think a high charitable program expense ratio is important. The results suggest that managers are less concerned with charitable program expense ratios when there are no regulatory restrictions for this figure, but they are more (less) inclined to post a high charitable program expense ratio when the charity depends on private donations (relies on government grants). We also find a positive relationship between education level and managers’ perception of the importance of having a high charitable program expense ratio. Second, for managers who believe having a high charitable program expense ratio is important, we use a logit model to analyse their propensity to manage the ratio upward. We show that improving the management team's reputation, avoiding losing the organisation's charitable status and retaining or obtaining government grants propel charity managers to alter the ratio. However, managers with more experience in a management position in charities and those with higher levels of education are less likely to engage in this practice.","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.4,"publicationDate":"2021-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/auar.12346","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49604039","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4

Enhancing the Interface between Standard-setters and Academic Research 加强标准制定者与学术研究之间的联系

IF 3.4 3区管理学

Australian Accounting Review Pub Date : 2021-06-20 DOI: 10.1111/auar.12343

Matt Pinnuck, Kevin Stevenson

{"title":"Enhancing the Interface between Standard-setters and Academic Research","authors":"Matt Pinnuck, Kevin Stevenson","doi":"10.1111/auar.12343","DOIUrl":"10.1111/auar.12343","url":null,"abstract":"This article points to gaps between academic research and the needs of accounting standard-setters. In part it attributes those gaps to the academic literature seeming to be inaccessible and oriented to ideas apparently unrelated to the policy-making issues facing standard-setters. As a means of partially reducing that perceived inaccessibility, the paper provides a way for standard-setters to identify and classify the various forms of academic accounting research so that they can evaluate their usefulness. Two prominent strands of research (agency theory/costly contracting and value relevance) are, as illustrations, analysed so that standard-setters can see how they might approach those strands. The paper suggests a users’ needs/demand driven approach to improving understanding, rather than a supply (by academics) driven approach. Finally, the paper explains how the performance metrics faced by academics can be inconsistent with the readiness expressed by standard-setters to have academics assist them. The paper provides a suggestion as to how there could be some alignment of academic performance metrics and standard-setters’ needs.","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.4,"publicationDate":"2021-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/auar.12343","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44646555","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 10

Are Accounting Programs Future-ready? Employability Skills 会计课程为未来做好准备了吗?就业技能

IF 3.4 3区管理学

Australian Accounting Review Pub Date : 2021-06-15 DOI: 10.1111/auar.12337

Ewa Banasik, Christine Jubb

{"title":"Are Accounting Programs Future-ready? Employability Skills","authors":"Ewa Banasik, Christine Jubb","doi":"10.1111/auar.12337","DOIUrl":"10.1111/auar.12337","url":null,"abstract":"The first aim of this paper is to ascertain the extent to which Master-level accounting units across Australian universities incorporate five specific employability skills: digital technology and intellectual, communication, teamwork and leadership and management skills. The accounting profession considers these skills as the skills required of accountants in the foreseeable future. Using the International Education Standards as a benchmark, we review unit outlines and synopses to identify whether these employability skills are reflected in unit learning outcomes and graduate attributes. Our research indicates that too often not evident in the documents examined are exposures to 1) digital technology and accounting software and systems, 2) assessment of oral presentation capability, 3) training that fosters teamwork skills before completion of assessable team tasks and 4) situations that model and develop leadership and management skills. The second aim of this paper is to offer recommendations for the inclusion of these skills into curricula. Based on the literature and best practices identified in this study, we formulate 13 recommendations that we feel, if implemented, would remedy the issues uncovered and improve the integration of these skills into all accounting programs.","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.4,"publicationDate":"2021-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/auar.12337","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41545397","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 10

The Corporate Governance Role of Audit Committees: Through the Lenses of New Zealand Institutional Investors 审计委员会在公司治理中的作用:通过新西兰机构投资者的视角

IF 3.4 3区管理学

Australian Accounting Review Pub Date : 2021-06-14 DOI: 10.1111/auar.12338

Julia Yonghua Wu, Ronán Feehily, Beverley Rae Lord

{"title":"The Corporate Governance Role of Audit Committees: Through the Lenses of New Zealand Institutional Investors","authors":"Julia Yonghua Wu, Ronán Feehily, Beverley Rae Lord","doi":"10.1111/auar.12338","DOIUrl":"10.1111/auar.12338","url":null,"abstract":"This paper explores how directors of New Zealand institutional investor entities perceive the role of audit committees in their investee firms. We find that perceptions of audit committee mechanisms by directors of New Zealand institutional investor entities are distinct in terms of: (1) the directors’ knowledge of audit committee mechanisms; (2) directors’ evaluation of the governance role of audit committees; and (3) whether and how audit committees in investee firms affect the investment decisions of institutional investors. We argue that the identities of directors and contextualising events may have contributed to the discrete views taken by the directors of New Zealand institutional investor entities. We use institutional theory and discourse analysis to design and analyse the interviews. Our paper presents evidence from New Zealand, where the adoption of audit committees has been largely driven by regulatory changes overseas. Findings from this paper may be of interest to regulators, researchers and practitioners to make informed comparisons with observations from other countries in examining the function of audit committees and in evaluating the implications of corporate governance regulatory changes. Regulators and other corporate governance stakeholders may benefit from this paper by reflecting on the reciprocal influence between an audit committee and the institutionalisation of governance practices.","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.4,"publicationDate":"2021-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/auar.12338","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48647088","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

Can Fiat-backed Stablecoins Be Considered Cash or Cash Equivalents Under International Financial Reporting Standards Rules? 根据国际财务报告准则，法定支持的稳定币可以被视为现金或现金等价物吗?

IF 3.4 3区管理学

Australian Accounting Review Pub Date : 2021-06-09 DOI: 10.1111/auar.12344

Filip Hampl, Lucie Gyönyörová

{"title":"Can Fiat-backed Stablecoins Be Considered Cash or Cash Equivalents Under International Financial Reporting Standards Rules?","authors":"Filip Hampl, Lucie Gyönyörová","doi":"10.1111/auar.12344","DOIUrl":"10.1111/auar.12344","url":null,"abstract":"Stablecoins are a rapidly evolving subcategory of cryptocurrency that aim to reduce the price fluctuations of traditional cryptocurrencies and thus become a common digital payment instrument. This paper aims to assess the material substance of fiat-backed stablecoins to determine whether fiat-backed stablecoins could be considered, in accordance with IFRS, as cash or cash equivalents. We chose 11 fiat-backed stablecoins representing 99.97% of the total market capitalisation of all fiat-backed stablecoins. Using a three-step approach, we performed an analysis of the legal and general terms and conditions of the selected stablecoins and of cryptocurrency exchanges, and quantitatively analysed their risk characteristics in comparison with fiat currency pairs, money market indexes and instruments, and traditional cryptocurrencies. The results show that nine of the 11 stablecoins met the objective requirements of cash equivalents according to their material substance and, using an extensive interpretation of IAS 7, could be reported as cash equivalents. This study enhances understanding of the material substance of fiat-backed stablecoins for their financial reporting and can be used by entities when creating accounting policies under existing IFRS rules and by accounting standard setters as evidence when formulating new rules or officially interpreting existing ones to provide guidance on the financial reporting of fiat-backed stablecoins.","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.4,"publicationDate":"2021-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/auar.12344","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48908665","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4

Issue Information 问题信息

IF 3.4 3区管理学

Australian Accounting Review Pub Date : 2021-06-01 DOI: 10.1111/auar.12309

引用次数: 0

Editorial: Australian Accounting Review Reaches A 30‐Year Milestone 社论:澳大利亚会计评论达到30年的里程碑

IF 3.4 3区管理学

Australian Accounting Review Pub Date : 2021-06-01 DOI: 10.1111/AUAR.12345

M. Bradbury, B. Howieson

引用次数: 0