Insights for Senior Accounting Managers
Wiley Online Library » Australian Accounting Review
by Yaowen Shan, Sue Wright
1w ago
Australian Accounting Review, EarlyView ..read more
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The Disclosure of Recognised and Unrecognised Intangibles: Evidence from New Zealand
Wiley Online Library » Australian Accounting Review
by Laura Mehnaz, Tom Scott, Zeting Zang
1M ago
We examine the reporting of intangible assets and the disclosures on intellectual capital activities by listed companies and public benefit entities in New Zealand and assess the usefulness of these disclosures. Comparing trends in intangible asset disclosure frequency, we note that the most common is capitalised software costs, followed by goodwill. For intellectual capital, we find that qualitative disclosures are more prevalent than quantitative, with disclosure on relational capital being the most frequent. In addition, we find that intangible assets are value relevant, and more intellectu ..read more
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Risk Committee and Integrated Reporting Practice: Evidence from Australian Companies
Wiley Online Library » Australian Accounting Review
by Luckmika Perera, Thusitha Dissanayake, Sutharson Kanapathippillai, Steven Dellaportas
1M ago
Abstract This study investigates the relationship between the risk committee (existence and effectiveness) and the quality of integrated reports of the top 200 listed companies on the Australian Securities Exchange (ASX). A composite ordinal proxy for the firms’ integrated reporting was constructed using data that were hand-collected from annual reports. The main result reports that the existence of a standalone risk committee is negatively and significantly associated with the quality of integrated reporting; however, integrated reporting is positively associated with firms adopting a combine ..read more
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Does Readability Improve Investors’ Understanding of Hedging Positions?
Wiley Online Library » Australian Accounting Review
by Wenhuan Liu, Yue Yan, Bin Li, Chaosha Yang
1M ago
Readability is a key issue in the presentation of hedging risk information. We use psychological theories and experiments to analyse and examine the effects of the readability of hedging risk and hedge effectiveness information on investors’ assessment of investments. We find that when hedging risk information presentation is more readable, investors’ judgement of the attractiveness of an investment is higher when hedging effectiveness is high than when hedging effectiveness is low. However, when hedging risk presentation information is less readable, there is no significant difference in thei ..read more
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The (Lack of) Progress in Accountancy Professionalisation: Insights from Non‐accountants in Portugal
Wiley Online Library » Australian Accounting Review
by Fernanda Leão, Delfina Gomes
2M ago
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 ..read more
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Issue Information
Wiley Online Library » Australian Accounting Review
by
3M ago
Australian Accounting Review, Volume 34, Issue 1, Page 1-2, March 2024 ..read more
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Top Management Team Incentive Dispersion and Managerial Efficiency
Wiley Online Library » Australian Accounting Review
by Hongkang Xu, Rachana Kalelkar, Long Liu
3M ago
Abstract This study examines the association between dispersion in pay-performance sensitivities (PPS) among top management team (TMT) members and managerial efficiency. While prior research has focused on managerial efficiency as an innate characteristic of managers, this study explores how managerial incentive dispersion shapes managerial efficiency. Using a sample of US firms from 1993 to 2019, we find a negative relationship between TMT incentive dispersion and managerial efficiency, suggesting that higher levels of incentive dispersion can potentially affect managerial efficiency by reduc ..read more
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Work Overload, Work–Life Balance and Auditors' Turnover Intention: The Moderating Role of Motivation
Wiley Online Library » Australian Accounting Review
by Iryna Alves, Miguel Limão, Sofia M. Lourenço
3M ago
Abstract Auditor turnover remains a persistent concern for regulatory bodies and auditing firms. Past research on auditors’ turnover intention has explored various factors influencing auditors’ turnover intention, including job satisfaction, organisational commitment, work overload and work–life balance. However, the potential role of motivation in mitigating the adverse effects of work overload and work–life imbalance has been overlooked. Our study addresses this gap in the existing literature by revealing the crucial role of motivation and identifying differences between Big4 and Non-Big4 fi ..read more
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Does Audit Committee Busyness Affect Financial Restatement? Evidence from Audit Committee Share Ownership
Wiley Online Library » Australian Accounting Review
by Md. Borhan Uddin Bhuiyan, Solomon Opare, Zahir Ahmed
3M ago
Abstract We examine the association between audit committee (AC) busyness and financial restatement and determine whether AC share ownership moderates this relationship. Using logit regression analysis, we test our hypotheses on a sample of 6408 firm-year observations from 2004 to 2015 for companies listed on the Australian Securities Exchange. The study reveals that firms with busy ACs engage more in financial restatements. We also find that AC share ownership reduces financial restatements and attenuates the association between AC busyness and financial restatement. Our results are robust to ..read more
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Managing Trade‐Offs Between Environmental, Social, Governance and Financial Sustainability in State‐Owned Enterprises: Insights from an Emerging Market
Wiley Online Library » Australian Accounting Review
by Adeyemi Adebayo, Barry Ackers
3M ago
Abstract Concerns remain about how companies will reconcile environmental, social and governance (ESG) issues with their core mandates. This is one reason why many organisations did not initially subscribe to sustainable investing, reporting and accounting, especially where it is not mandatory, despite growing stakeholder pressure to do so. This paper examines how state-owned enterprises (SOEs) with social and commercial mandates in South Africa, where sustainability reporting is mandatory, balance ESG practices and financial sustainability to fulfil their mandates. This article proposes and e ..read more
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