School of Accounting

< Back to all Subject/college/research areas
Number of items at this level: 220.
Group by: Item type | Creators | Date

1991

Sofocleous, Stella (1991) The taxation and regulatory characteristics of Offshore Banking Centres (OBC's) with special reference to United Kingdom, Singapore, Philippines, Ireland, Cyprus and Australia. Coursework Master thesis, Victoria University of Technology.

1992

Brooks, Albie G (1992) The role of the institutional lead fund managers in the management buyout (MBO) industry in Australia : a study of prospects for the industry. Coursework Master thesis, Victoria University of Technology.

1993

Abell, David I (1993) A review of directors' and officers' liability insurance policy wordings in light of the Statewide Tobacco, National Safety Council, AWA & East End court decisions. Coursework Master thesis, Victoria University of Technology.

Dancevic, V. Joseph (1993) Factoring of accounts receivable : analysis, international perspectives and the Australian market. Research Master thesis, Victoria University of Technology.

McSweeney, Peter (1993) Sections 263 and 264 of the Income Tax Assessment Act 1936: a privacy perspective and review of overseas experience. Coursework Master thesis, Victoria University of Technology.

Ntalianis, Michael (1993) The usefulness of annual reports to Australian private investors. Coursework Master thesis, Victoria University of Technology.

Varghese, Scaria (1993) The just-in-time philosophy and the accounting implications. Coursework Master thesis, Victoria University of Technology.

1997

Grison, Moreno (1997) Employee participation in the Australian Taxation Office: a study of middle and frontline management responses. Research Master thesis, Victoria University of Technology.

1999

Hayes, Nyuk S (1999) Outsourcing of typical accounting functions: impact on the accounting services industry. Research Master thesis, Victoria University of Technology.

Hoque, Mohammad Ziaul (1999) Industrial loan default: the case of Bangladesh. PhD thesis, Victoria University of Technology.

Kusuma, Hadri (1999) The information content of the cash flow statement : an empirical investigation. Other Degree thesis, Victoria University of Technology.

2000

Brooks, Albie, Chalmers, Keryn, Oliver, Judy and Veljanovski, Angelo (2000) Commentary on new remuneration disclosure rules. The Company lawyer, 22 (2). pp. 60-62. ISSN 0144-1027

O'Donovan, Gary (2000) Legitimacy theory as an explanation for corporate environmental disclosures. PhD thesis, Victoria University of Technology.

2001

Brooks, Albie and Oliver, Judy (2001) Selgae law firm. The Journal of accounting case research, 6 (2). pp. 104-112. ISSN 1192-2621

Dawson, Stuart and Breen, John P (2001) Ethical perspectives in home-based business. Journal of small business strategy, 12 (1). pp. 70-79. ISSN 1081-8510

2002

Breen, John P and Bergin-Seers, Suzanne (2002) The small business assistance dilemma: is the disparity between the offerings of support agencies and the needs of business irreconcilable? Small enterprises research : the journal of SEAANZ, 10 (1). pp. 49-58. ISSN 1321-5906

Breen, John P, Bergin-Seers, Suzanne, Roberts, Ian and Sims, Robert (2002) The impact of the introduction of the GST on small business in Australia. Asian review of accounting, 10 (1). pp. 89-104. ISSN 1321-7348

Brooks, Albie (2002) Management accounting innovation and organizational learning. PhD thesis, Victoria University of Technology.

Chongruksut, Wiriya (2002) The Adoption of Activity-Based Costing in Thailand. PhD thesis, Victoria University.

Sims, Robert, Breen, John P and Ali, Shameem (2002) Small Business Support: Dealing with the Impediments to Growth. Journal of Enterprising Culture, 10 (4). pp. 241-256. ISSN 0218-4958

January 2002

Demediuk, Peter (2002) Intellectual capital reporting: new accounting for the new economy. Asian academy of management journal, 7 (1). pp. 57-74. ISSN 1394-2603

October 2002

Dawson, Stuart, Breen, John P and Satyen, Lata (2002) The ethical outlook of micro business operators. Journal of small business management, 40 (4). pp. 302-313. ISSN 1540-627X Online 0047-2778 Print

December 2002

Sciulli, Nick, Wise, Victoria, Demediuk, Peter and Sims, Robert (2002) Intellectual capital reporting: an examination of local government in Victoria. Accounting, accountability and performance, 8 (2). pp. 43-60. ISSN 1445-954X

2003

Bergin-Seers, Suzanne, Breen, John P, Jago, Leo Kenneth and Carlsen, Jack (2003) Small and medium sized tourism enterprises: the identification of good practice. In: Riding the wave of tourism and hospitality research : proceedings of the Council of Australian University Tourism and Hospitality Education Conference, Coffs Harbour, 2003. Southern Cross University, pp. 1-21.

Breen, John P, Sciulli, Nick and Calvert, Cheryl (2003) The Use of Computerised Accounting Systems in Small Business. In: The 16th annual conference of the Small Enterprise Association of Australia and New Zealand, 28 September - 1 October 2003, Ballarat, Victoria.

Chen, Chun-Che (2003) Linking the balanced scorecard to human resource management. PhD thesis, Victoria University of Technology.

Clark, Colin and De Martinis, Michael (2003) A Framework for Reforming the Independence and Accountability of Statutory Officers of Parliament. A Case Study of Victoria. Australian Journal of Public Administration, 62 (1). pp. 32-42. ISSN 0313-6647

De Martinis, Michael and Clark, Colin (2003) The Accountability and Independence of the Auditors-General of Australia: A Comparison of their Enabling Legislation. Australian Accounting Review, 13 (31). pp. 26-35. ISSN 1035-6908

Demediuk, Peter (2003) How to Avoid Getting Crushed - Critical Success Factors at a (Profitable) Boutique Small Winery : a tale of two wineries. In: Proceedings of 16th Annual Conference of Small Enterprise Association of Australia and New Zealand, Inc. University of Ballarat, Ballarat, Vic., pp. 1-9.

Faux, Jeffrey (2003) Optimizing Utilization and Environmental Information via Display Formats. Indonesian Management and Accounting Research, 2 (1). pp. 95-109. ISSN

Faux, Jeffrey (2003) Some Disclosure Issues Arising from the Inquiry into Environmental Accounting and Reporting Conducted by the Parliament of Victoria. Other. Victoria University, Melbourne, Australia.

Faux, Jeffrey (2003) Utilizing a Structured Case Method in Financial Accounting within a Problem-Based Learning Framework. Malaysian Accounting Review, 2 (1). pp. 153-162. ISSN 1675-4077

Fleet, Wendy and Turner, Rodney (2003) Encouraging Accounting Students to Write - Help or Hindrence? Working Paper. Victoria University, Melbourne, Australia.

James, Karli Louise (2003) Environmental life cycle costs in the Australian food packaging supply chain. PhD thesis, Victoria University of Technology.

Morrison, Alison, Breen, John P and Ali, Shameem (2003) Small Business Growth: Intention, Ability and Opportunity. Journal of Small Business Management, 41 (4). pp. 417-425. ISSN 0047-2778

Sims, Robert and Demediuk, Peter (2003) Small Wineries - Balancing the Making and the Marketing. In: Proceedings of the 16th Conference of the Small Enterprise Association of Australia and New Zealand, Inc. University of Ballarat, Ballarat, Vic..

Taylor, Paul (2003) The impacts of tour operations in remote village communities. Honours thesis, Victoria University of Technology.

2004

Breen, John P (2004) Enterprise, entrepreneurship and small business: where are the boundaries? International journal of entrepreneurship & small business, 1 (1/2). pp. 21-34. ISSN 1476-1297

Breen, John P and Demediuk, Peter (2004) A Methodology for Identifying Ways to Improve SME Access to Government Procurement Markets within the APEC Region. In: Proceedings of 9th Asia-Pacific Decision Sciences Institute Conference (APDSI-KOPOMS KOREA 2004). Asia-Pacific Decision Sciences Institute & Korean Production and Operations Management Society.

Breen, John P, Sciulli, Nick and Calvert, Cheryl (2004) The Role of the external accountant in small firms. Small enterprise research, 12 (1). pp. 5-14. ISSN 1321-5906

Demediuk, Peter (2004) SME Access to Government Procurement Markets: Centra Consulting Case Study. In: Small Enterprise Association of Australia and New Zealand proceedings of the 17th Annual Conference 26th to 29th September 2004. Brisbane Graduate School of Business, QUT, Brisbane, Queensland.

Italia, Maria (2004) Enhancing Client Privilege for Taxpayers - An Australian Setting. Global Business and Economics Review - Anthology . pp. 208-219. ISSN 1553-1333

Italia, Maria (2004) The History of Legal Professional Privilege and its Role in Tax Advice by Tax Professionals. Working Paper. Victoria University, Melbourne, Australia.

Sciulli, Nick (2004) The Use of Management Accounting Information to Support Contracting Out Decision Making in the Public Sector. Qualitative Research in Accounting and Management, 1 (2). pp. 43-67. ISSN 1176-6093

Sciulli, Nick ORCID: 0000-0003-3371-4360 and Wise, Victoria (2004) Public sector market testing for contracting out : some implications for accounting and management. Working Paper. Victoria University, Melbourne, Australia.

Sims, Robert and Demediuk, Peter (2004) Recognising Indigenous Culture and Needs in Business Education. In: ASBBS 2004 : ASBBS International Conference Proceedings 2004. Athiyaman, Adee, Shehadie, Elias and Mondal, Wali, eds. Centre for Business and Economic Research, James Cook University, Cairns, Queensland.

Williams, Ruth F. G and Doessel, Darrel (2004) Equality of Spatial access and medicare. An empirical study of the numbers of private fee-for-service psychiatric services in the Australian states and territories 1984-2001. Australasian Journal of Regional Studies, 10 (2). pp. 225-249. ISSN 1324-0935

Wise, Victoria (2004) Government Consolidated Financial Reporting: Harmonisation Issues. Global Business and Economics Review. pp. 423-433. ISSN 1553-1333

Wise, Victoria and Faux, Jeffrey (2004) Convergence with International Accounting Standards: Implications for Small Business Enterprises. Global Business and Economic Review. pp. 55-63. ISSN 1553-1333

Wise, Victoria and Sciulli, Nick (2004) The use of Contracting Out: A Case Study of Decision-Making and organisational learning in Local Government. In: Proceedings of Fourth One-Day Symposium on Accountability, Governance and Performance in Transition. Griffith University, Nathan, Qld, Australia, pp. 301-319.

Wise, Victoria Jane (2004) Consolidation accounting issues in the Australian public sector. PhD thesis, Victoria University of Technology.

Wong, Shirley (2004) The Analysis of the Australian Dollar Using Waveform Dictionaries. Working Paper. Victoria University, Melbourne, Australia.

Zhang, Cheng, Farley, Alan and In, Francis (2004) A Multiscaling Test of Causality Effects Among International Stock Markets. Neural, Parallel & Scientific Computations - Special issue: Computing intelligence in management, 12 (1). pp. 91-112. ISSN 1061-5369

March 2004

Brooks, Albie and Oliver, Judy (2004) What do you mean: no class every week? Accounting education : an international journal, 13 (1). pp. 115-117. ISSN 1468-4489 Online 0963-9284 Print

2005

Al-Hajri, Salim (2005) Internet technology adoption in the banking industry. PhD thesis, Victoria University of Technology.

Breen, John P, Bergin-Seers, Suzanne, Jago, Leo Kenneth and Carlsen, Jack (2005) Small and Medium Tourism Enterprises: the Identification of Good Practice. Technical Report. Cooperative Research Centre for Sustainable Tourism, Queensland.

Chongruksut, Wiriya and Brooks, Albie (2005) The adoption and implementation of activity-based costing in Thailand. Asian review of accounting, 13 (2). pp. 1-17. ISSN 1321-7348

Demediuk, Peter (2005) Accounting Content and Education in an Indigenous context. International Journal of Diversity in Organisations, Nations and Communities, 4. pp. 573-580. ISSN 1447-9583

Demediuk, Peter and Breen, John P (2005) SME Access to Government Procurement Markets: Inhibitors to Change. International Journal of Knowledge, Culture and Change Management , 4. pp. 1479-1489. ISSN 1447-9524

Faux, Jeffrey (2005) Theoretical and Practical Contexts of Triple Bottom Line Performance and Reporting: Implications for the Tourism Sector. Tourism Review International, 9 (1). pp. 95-105. ISSN 1544-2721

Halabi, A, Tuovinen, J and Farley, Alan (2005) Empirical Evidence on the Relative Efficiency of Worked Examples versus Problem‐Solving Exercises in Accounting Principles Instruction. Issues in Accounting Education, 20 (1). pp. 21-32. ISSN 0001-4826 (print) 1558-7967 (online)

Mirshekary, Soheila, Tennent, Beth and Yaftian, Ali M (2005) Business Ethics: A Cross-cultural Comparison of Accounting Students. Review of Business Research, 5 (4). pp. 87-98. ISSN 1546-2609

Mirshekary, Soheila, Yaftian, Ali M and Cross, Damien (2005) Australian corporate collapse:The case of HIH Insurance. Journal of Financial Services Marketing, 9 (3). pp. 249-258. ISSN 1363-0539

Oliver, Judy (2005) Total quality management: an investigation of the link between management control systems and organisational learning to support continuous improvement. PhD thesis, Victoria University.

Sciulli, Nick and Wise, Victoria (2005) Market Testing and Contracting Out of Government Corporate Services. Indonesian Management and Accounting Research, 4 (1). pp. 1-19. ISSN 1411-8858

Sofocleous, Stella (2005) The Practising Accountant and Technology. Working Paper. Victoria University, Melbourne, Australia.

Sofocleous, Stella and Wise, Victoria (2005) Management Preferences for Accounting, Taxation and Regulation of Forestry Firms: A Research Note. Working Paper. Victoria University, Melbourne, Australia.

Solli, Rolf, Demediuk, Peter and Sims, Robert (2005) The namesake : on best value and other reform marks. In: Global Ideas : how ideas, objects and practices travel in the global economy. Czarniawska-Joerges, Barbara and Sevón, Guje , eds. Advances in organization studies (13). Liber & Copenhagen Business School Press, Malmö, Sweden , pp. 14-30.

Wickremasinghe, Guneratne B (2005) Is the PNG Foreign Exchange Market Efficient? Pacific Economic Bulletin, 20 (1). pp. 71-82. ISSN 0817-8038

Wickremasinghe, Guneratne B (2005) Purchasing Power Parity Hypothesis: Some Empirical Evidence from Sri Lanka. South Asian Journal of Management, 12 (1). pp. 23-36. ISSN 0971-5428

Wickremasinghe, Guneratne B (2005) Purchasing Power Parity of Papua New Guinea: evidence from the floating exchange rate regime. Applied Financial Economics Letters, 1 (6). pp. 335-338. ISSN 1744–6546 (print) 1744–6554 (online)

Wise, Victoria and Faux, Jeffrey (2005) National and International Financial Reporting Standards Convergence and the Relevance for Non-Participants in Capital markets: A Preparers Perspective. Malaysian Accounting Review, 4 (1). ISSN 1675-4077

Wise, Victoria and Faux, Jeffrey (2005) Small enterprises and convergence with international financial reporting standards. Small enterprise research: the journal of SEEANZ, 13 (1). pp. 81-92. ISSN 1321-5906

January 2005

Wickremasinghe, Guneratne B (2005) Efficiency of foreign exchange markets: a developing country perspective. Asian academy of management journal, 10 (1). pp. 1-17. ISSN 1394-2603

2006

Al-Lehaidan, Ibrahim (2006) Audit committee effectiveness: Australia and Saudi Arabia. PhD thesis, Victoria University.

Demediuk, Peter (2006) Aligning Accounting Education with Indigenous Community Needs and Preferences. In: 5th Global Conference on Business and Economics. Gupta, Atul, ed. Association for Business and Economics Research, Cambridge, England.

Demediuk, Peter (2006) Government Procurement ICT's Impact on the sustainability of SMEs and Regional Communities. In: Encyclopedia of Developing Regional Communities with Information and Communication Technology. Marshall, Stewart, Taylor, Wal and Yu, Xinghuo, eds. Idea Group Reference, Hershey, Pa., USA, pp. 321-324.

Demediuk, Peter (2006) Theory and Practice in Reporting on Organizational Value. Global Business and Economics Anthology, 1. pp. 55-62. ISSN 1553-1392

Demediuk, Peter (2006) What Makes Them Tick? - Critical Success Factors In Small South Australian Wineries. Global Business & Economics Anthology, 1. pp. 515-521. ISSN 1553-1392

Farley, Alan and Barton, S (2006) Developing and rewarding advanced teaching expertise in higher education - a different approach. In: Proceedings of ED-MEDIA 2006 : World conference on educational multimedia, hypermedia and telecommunications. Association for the Advancement of Computing in Education, pp. 1824-1829.

Fisher, Colleen and Wise, Victoria (2006) Share-Based Payments: Emerging Issues. Working Paper. Victoria University, Melbourne, Australia.

Holt, Dale and Farley, Alan (2006) Designing contemporary e-supported professional development environments to enhance tertiary teaching and learning. In: Ed-Media 2006 world conference on educational multimedia, hypermedia and telecommunications: proceedings of Ed-Media 2006. Pearson, Elaine and Bohman, Paul, eds. Association for the Advancement of Computing in Education, Norfolk, Virginia, pp. 159-165.

Jongsureyapart, Chatrudee (2006) Factors that determine corporate governance in Thailand. PhD thesis, Victoria University.

Khan, Tehmina (2006) Financial reporting disclosure on the internet: an international perspective. PhD thesis, Victoria University.

Whitefield, Despina (2006) Enhanced Personal and Interpersonal Skills Development: The Alignment of Curriculum Objectives and Graduate Perceptions in the Training of Accountants. Global Business and Economics Anthology, 2. pp. 545-555. ISSN 1553-1392

Whitefield, Despina and Kloot, Louise (2006) Personal and interpersonal skills: the process of prescribing definitions in an accounting degree. Asian Review of Accounting, 14 (1/2). pp. 101-121. ISSN 1321-7348

Wickremasinghe, Guneratne B (2006) Dynamic relations between stock prices and exchange rates in Sri Lanka: some empirical evidence. In: 11th Finsia-Melbourne centre for financial studies banking and finance conference, 25th September 2006, RMIT University, 239 Bourke Street, Melbourne, Australia.

Wickremasinghe, Guneratne B (2006) Macroeconomic Forces and Stock Prices: Some Empirical Evidence from an Emerging Stock Market. Working Paper. School of Accounting & Finance, University of Wollongong, Wollongong, New South Wales.

Wickremasinghe, Guneratne B (2006) Mean-Reversion of Real Exchange Rates of Sri Lanka: Evidence from the Floating Exchange Regime. In: Conference proceedings, 3rd International Conference on Contemporary Business : engagement and change : managing in a free trade environment. Faculty of Commerce, Charles Sturt University, Bathurst, N.S.W., pp. 1-12.

Wise, Victoria, Ritchie, Katherine, Italia, Maria and Du, Shelley (2006) Financial Services Reform: Costs and Industry concerns. Tax Policy Journal : an annual summary of tax policy issues, 2. 04-013. ISSN 1833-1726

2007

Clark, Colin, De Martinis, Michael and Krambia-Kapardis, Maria (2007) Audit quality attributes of European Union supreme audit institutions. European Business Review, 19 (1). pp. 40-71. ISSN 0955-534X

Cooray, Arusha and Wickremasinghe, Guneratne B (2007) The efficiency of emerging stock markets: empirical evidence from the South Asian region. Journal of Developing Areas, 41 (1). pp. 171-183. ISSN 0022-037X

Demediuk, Peter, Sims, Robert and Xie, Maggie (2007) Accounting Practice and Education in China. The Global Business and Economics Anthology, 2. pp. 289-299. ISSN 1553-1392

Demediuk, Peter and Solli, Rolf (2007) From Atomic Bomb to Aromatherapy: Misplaced Metaphors for Local Government Reforms? The Global Business and Economics Anthology, 2. pp. 56-68. ISSN 1553-1392

Islam, Sardar M. N, Watanapalachaikul, Sethapong and Clark, Colin (2007) Some Tests of the Efficiency of the Emerging Financial Markets: An Analysis of the Thai Stock Market. Journal of Emerging Market Finance, 6 (3). pp. 291-302. ISSN 0972-6527

Kulendran, Nada and Divisekera, Sarath (2007) Measuring the Economic Impact of Australian Tourism Marketing. Tourism Economics, 13 (2). pp. 261-274. ISSN 1354-8166

Prokofieva, Maria and Muniandy, Balachandran (2007) Board Composition and Audit Fee: Evidence from Russia. In: 22nd Asian-Pacific Conference on International Accounting Issues, November 7-10, 2010, Gold Coast, Australia.

Sciulli, Nick (2007) Public Private Partnerships: Identifying practical issues for an Accounting Research Agenda. Journal of Business Systems, Governance and Ethics, 2 (2). pp. 17-28. ISSN 1833-4318

Wickremasinghe, Guneratne B (2007) Mean-Reversion of Share Prices of South Asian Emerging Stock Markets. In: 12th Finsia-Melbourne Centre for Financial Studies Banking and Finance Conference, 24-25 September 2007, Melbourne, Australia. (Submitted)

Wickremasinghe, Guneratne B (2007) Purchasing power parity of Papua New Guinea: A cointegration analysis. IUP Journal of Applied Economics, 6 (4). pp. 7-21. ISSN 0972-6861

Wickremasinghe, Guneratne B and Ihalanayake, Ranjith ORCID: 0000-0002-5407-203X (2007) Causal Relationship between Tourism and Economic Growth in Sri Lanka: Some Empirical Evidence. In: CAUTHE 2007 tourism - past achievements, future challenges. McDonnell, Ian, Grabowski, Simone and March, Roger, eds. Unit of Technology, Sydney, Sydney, N.S.W, pp. 742-753.

2008

Demediuk, Peter (2008) The Costs and Benefits of Community Engagement by Local Government. International Journal of Interdisciplinary Social Sciences, 2 (5). pp. 157-164. ISSN 1833-1882

Demediuk, Peter (2008) Rational decision making and satisficing in modern local government. Global Conference on Business and Finance Proceedings, 3 (2). pp. 81-86. ISSN 1941-9589

Demediuk, Peter (2008) A cook's tour - reflections on the Swedish community engagement smorgasbord. In: Global Conference on Business and Finance Proceedings 2008. Global Conference on Business and Finance Proceedings, 3 (2). Institute for Business and Finance Research (IBFR), San Jose, Costa Rica, pp. 76-80.

Demediuk, Peter and Solli, Rolf (2008) Values versus voice in local government: how management values align with giving voice to citizens. International Journal of Interdisciplinary Social Science, 3 (2). pp. 161-170. ISSN 1833-1882

Demediuk, Peter and Solli, Rolf (2008) e-Participation in local government decision making: case study of slow thinking and big action. Global Business & Economics Anthology, 2. pp. 112-117. ISSN 1553-1392

Divisekera, Sarath (2008) Modelling regional demand for tourism services: An analysis of regional demand for domestic tourism in Australia. Global Business and Economics Anthology, II (Dec). pp. 318-326. ISSN 1553-1392

Faux, Jeffrey (2008) Displaying environmental information to satisfy utility and sufficiency in entity reporting. Malaysian Accounting Review, 7 (2). pp. 95-116. ISSN 1675-4077

Faux, Jeffrey (2008) Supporting generic skills development in accounting through the simulation of unstructured case studies using video. Asian Review of Accounting, 16 (2). pp. 149-159. ISSN 1321-7348

Faux, Jeffrey (2008) A content and citation analysis of accounting education manuscripts published in the Asian Review of Accounting: 1992 - 2007. Asian Review of Accounting, 16 (3). pp. 263-279. ISSN 1321-7348

Foo, Yin Fah (2008) A cross-cultural study of accounting concepts applied in international financial reporting standards. PhD thesis, Victoria University.

Italia, Maria (2008) Tax Ethics: Accountants and Lawyers. International Review of Business Research Papers, 4 (4). pp. 118-127. ISSN 1837-5685

Moore, David R. J (2008) Transformation of the Australian Public Sector and Environmental Accounting Practices: the Case of Water in 2001. Australasian Accounting Business and Finance Journal, 2 (1). pp. 60-81. ISSN 1834-2000

Sciulli, Nick (2008) Do public private partnerships measure up?: some evidence of the Australian experience. The International Journal of Interdisciplinary Social Sciences, 3 (7). pp. 95-102. ISSN 1833-1882

Sciulli, Nick (2008) Public private partnerships: an exploratory study in health care. Asian Review of Accounting, 16 (1). pp. 21-38. ISSN 1321-7348

Sciulli, Nick and Sims, Robert (2008) Public sector accounting education in Australian Universities: obstacles and opportunities. Asian Review of Accounting, 16 (3). pp. 246-262. ISSN 1321-7348

Sims, Robert and Simone, Josephine (2008) Examining financial literacy skills and learning opportunities for Australian university students. Whose responsibility should it be? Global Business & Economics Anthology, 1. pp. 287-298. ISSN 1553-1392

Sims, Robert and Xie, Mingyi (2008) Cross cultural reflections on the evaluation of a large transnational cooperative business education program developed by an Australian and a Chinese University. Global Business & Economics Anthology, 1. pp. 303-314. ISSN 1553-1392

Sofocleous, Stella (2008) Issues in Intermediate Financial Accounting. John Wiley and Sons, Australia Ltd, Australia.

Watty, K and Jackling, Beverley (2008) The Accounting Professional of the Future: Never Mind the Quality, Check the Look! In: 2008 AFAANZ Conference, 6-8 July 2008, Sydney Australia.

Wickremasinghe, Guneratne B (2008) Japanese Yen/Australian Dollar Exchange Rate and Monetary Models of Exchange Rate Determination. In: Proceedings of 9th International Business Research Conference, 24-26 November 2008, Melbourne, Victoria. Melbourne. Haqq, Zia, ed. World Business Institute, Melbourne.

Wickremasinghe, Guneratne B (2008) Predictability of exchange rates in Sri Lanka: a test of the efficient market hypothesis. Asian academy of management journal of accounting and finance, 3 (2). pp. 43-59. ISSN 1823-4992

Wickremasinghe, Guneratne B (2008) Weak-Form Efficiency of Foreign Exchange Markets of Developing Economies: Some Sri Lankan Evidence. Journal of Emerging Market Finance, 7 (2). pp. 169-196. ISSN 0972-6527

Wong, Shirley (2008) From technical analysis to wavelet analysis in the performance of the Australian dollar. International journal of business research, 8 (3). pp. 182-187. ISSN 1555-1296

December 2008

Demediuk, Peter (2008) The role of citizens in local government decision making. Global Business & Economics Anthology, 2. pp. 119-129. ISSN 1553-1392

Demediuk, Peter and Solli, Rolf (2008) Global is local: recycling familiar components. Journal of Business Systems, Governance and Ethics, 3 (4). pp. 9-20. ISSN 1833-4318

2009

Abayadeera, Nadana, Clift, Bob and Wickremasinghe, Guneratne B (2009) Value Relevance of Information in Hi-Tech Industries in Australia: Accounting Information and Intangible Assets Disclosures. In: Proceedings of 11th International Business Research Conference : Research for change. Haqq, Zia, ed. World Business Institute, Sydney.

Al-Eissa, Abdulaziz Ibraheim (2009) Non-Audit Services and Auditor Independence: the Case of Saudi Arabia. PhD thesis, Victoria University.

Aryani, Y Anni (2009) The effect of fairness perception of performance measurement in the balanced scorecard environment. PhD thesis, Victoria University.

Bingley, Scott and Burgess, Stephen (2009) A Framework for the Adoption of the Internet in Local Sporting Bodies : A Local Sporting Association Example. In: Digital Sport for Performance Enhancement and Competitive Evolution: Intelligent Gaming Techniques. Pope, Nigel K. Li , Kuhn, Kerri-Ann L and Forster, John J, eds. Information Science Reference, Hershey Pa., USA, pp. 212-227.

Demediuk, Peter (2009) Community Engagement in Swedish Local Government: Whose Learning and What Capabilitites? The International Journal of Learning, 16 (3). pp. 255-272. ISSN 1447-9494

Demediuk, Peter (2009) Innovative Community Engagement by Local Government: Harnessing Diversity for Voice, Compromise, and Shared Responsibility. The International Journal of Diversity in Organisations, Communities and Nations, 9 (3). pp. 51-66. ISSN 1447-9532

Demediuk, Peter (2009) Modernity & tradition: critical success factors in small Italian wineries. Global Business and Economics Anthology, II (Dec 20). pp. 9-20. ISSN 1553-1392

Demediuk, Peter (2009) Recipes for community engagement in Swedish local Government. Global Business and Economics Anthology, II (Dec 20). pp. 226-237. ISSN 1553-1392

Demediuk, Peter and Solli, Rolf (2009) E-Participation in Local Government Decision Making : Swedish and Australian Case Studies. In: Integrating E-Business Models for Government Solutions : Citizen-Centric Service Oriented Methodologies and Processes. Chhabra, S and Kumar, M, eds. Advances in electronic government research series (AEGR) . Information Science Reference, Hershey, Pa., USA, pp. 195-210.

Faux, Jeffrey (2009) Questionnaire validation. In: 11th International Business Research Conference - Research for Change, 2-4 December 2009, Sydney Harbour Marriott Hotel, Sydney.

Islam, Muhammad Azizul and Mathews, Martin Reginald (2009) Grameen Bank's social performance disclosure: Responding to a negative assessment by Wall Street Journal in late 2001. Asian Review of Accounting, 17 (2). pp. 149-162. ISSN 1321-7348

Italia, Maria (2009) Client legal privilege: history and relevance to tax advisors. In: International Business Research Conference, 02 December 2009-04 December 2009, Sydney.

Jackling, Beverley and Keneley, Monica (2009) Perceptions of generic skill development: international and local accounting students in Australia. In: AFAANZ 2009 : Accounting and Finance Association of Australia and New Zealand Annual Conference, 5-7 July 2010, Adelaide, South Australia. (Unpublished)

Mathews, Martin Reginald and Sangster, Alan (2009) Exporting the RAE: adoption of similar practices in Australia and New Zealand. Asian Review of Accounting, 17 (2). pp. 115-135. ISSN 1321-7348

Mirskehary, Soheila, Yaftian, Ali and Wickremasinghe, Guneratne B (2009) Business Ethics and Accounting Students: Australia, South Asia and East Asia. Asian Journal of Finance and Accounting, 1 (2). pp. 146-162. ISSN 1946-052X

Ntalianis, Michael and Wise, Victoria (2009) Behavioural finance theory: implications for retirement savings. International Journal of Behavioural and Healthcare Research , 1 (4). pp. 335-352. ISSN 1755-3539

Ntalianis, Michael and Wise, Victoria (2009) The Importance of Financial Education to Australian Defined Contribution Superannuation Fund Members. In: Proceedings of 11th International Business Research Conference. Haqq, Zia, ed. World Business Institute, pp. 1-15.

Ntalianis, Michael and Wise, Victoria (2009) The influence of educational resources on superannuation investment choices. Deakin Business Review, 2 (2). pp. 32-39. ISSN 1835-0615

Richardson, Joan, Jackling, Beverley, Kaider, Friederika, Henschke, Kathy, Kelly, Mary Paulette and Tempone, Irene (2009) The role of industry supervisors in providing feedback to students as part of the assessment process in work integrated learning (WIL). In: ATN Assessment Conference 2009: Assessment in Different Dimensions. Milton, John, Hall, Cathy, Lang, Josephine, Allan, Garry and Nouikoudis, Milton, eds. RMIT University, Melbourne, Australia, pp. 282-292.

Sciulli, Nick (2009) A Framework for Public Private Partnerships Research: Opportunities for Case Studies. In: Proceedings of the 11th International Business Research Conference. Haqq, Zia, ed. World Business Institute, Melbourne, pp. 1-15.

Sciulli, Nick (2009) Sustainability Reporting by Local Councils in Coastal Regions: An Australian Study. Asian Journal of Finance and Accounting, 1 (1). pp. 76-86. ISSN 1946-052X

Sciulli, Nick, Smith, Malcolm and Ross, Phil (2009) Benchmarking the First Year Accounting Unit: Evidence from Australia. Asian Journal of Finance and Accounting, 1 (2). pp. 1-15. ISSN 1946-052X

Siddique, Salina (2009) Revisiting the Literature on Environmental Reporting Practices in Annual Reports in Australia. International Review of Business Research Papers, 5 (2). pp. 317-328. ISSN 1832-9543

Wickremasinghe, Guneratne B (2009) Are Real Exchange Rates of Papua New Guinea Mean-Reverting? Evidence from Panel Unit Root Tests. Applied Economic Letters, 16 (2). pp. 157-161. ISSN 1350-4851

Wickremasinghe, Guneratne B (2009) Purchasing power parity in Sri Lanka during the recent float: some empirical evidence. Investment Management and Financial Innovations, 6 (4). pp. 80-89. ISSN 1810-4967

Wickremasinghe, Guneratne B and Seelanatha, Lalith (2009) Financial Reforms in Sri Lanka and Their Influence on the Banking Industry. Banks and Bank Systems, 4 (4). pp. 23-35. ISSN 1816-7403

Wong, Lily (2009) E-assessment: its implementation and impact on learning outcomes. Journal of Applied Research in Higher Education, 1 (1). pp. 49-61. ISSN 1758-1184

Wong, Lily and Tatnall, Arthur ORCID: 0000-0003-4317-971X (2009) The Need to Balance the Blend: Online Versus Face-to-Face Teaching in an Introductory Accounting Subject. Issues in Informing Science and Information Technology, 6. pp. 309-322. ISSN 1547-5840

Wright, Ronald MacEwan (2009) Internal Audit, Internal Control and Organizational Culture. PhD thesis, Vcitoria University.

Yaftian, Ali Mohammad and Mirshekary, Soheila (2009) Financial statements in less developed countries: what do preparers demand? Journal of Modern Accounting and Auditing, 5 (9). pp. 12-20. ISSN 1548-6583

March 2009

Sciulli, Nick (2009) Measuring Compliance with Public Private Partnership Policy. International Review of Business Research Papers, 5 (2). pp. 340-349. ISSN 1832-9543

14 April 2009

Miholcic, Zdenko, Clark, Colin and Billington, Nick (2009) Behavioural Determinants and Strategic Use of Non-Financial Performance Measurement and Management in Australian Business Organisations. In: PMA 2009 Conference. School of Business, University of Otago, Dunedin, N.Z..

2010

Abayadeera, Nadana (2010) Value relevance of information in high-tech industries in Australia: financial and non-financial. PhD thesis, Victoria University.

Clark, Colin (2010) Understanding the Needs of Users of Public Sector Financial Reports: How Far Have We come? International Review of Business Research Papers, 6 (5). pp. 70-81. ISSN 1837-5685

Demediuk, Peter (2010) And What Do You Want for the Future? Community Engagement and Visioning Boards in a Swedish Local Government. The International Journal of Knowledge, Culture and Change Management, 10 (1). pp. 537-548. ISSN 1553-1392

Demediuk, Peter (2010) Infusing sustainability concepts and practice into postgraduate business programs. In: Pan-Pacific conference xxvii : managing and competing in the new world economic order, May 31 - June 2, 2010, Bali, Indonesia. Pan-Pacific Business Association, Bali.

Demediuk, Peter (2010) Let's do this together: decisions, decison making and democracy in a citizen referendum. Global Business and Economics Anthology, 2 (1). pp. 254-264. ISSN 1553-1392

Demediuk, Peter (2010) Not Just an Innocent Flock of Sheep : Learning through a Walks and Talks Engagement Initiative at a Swedish Local Government. International Journal of Learning, 17 (3). pp. 51-66. ISSN 1447-9494

Demediuk, Peter (2010) Participatory budgeting in local government: when good intentions collide with organizational culture and systems. In: Pan-Pacific conference xxvii : managing and competing in the new world economic order, May 31 - June 2, 2010, Bali, Indonesia. Pan Pacific Business Association, Bali.

Demediuk, Peter (2010) A Subject to Get you Off the Couch: Building Real Connections with Participatory Budgeting. The International Journal of Diversity in Organisations, Communities and Nations, 10 (1). pp. 397-408. ISSN 1447-9532

Demediuk, Peter (2010) Waking Up the Sleeping Town : Giving the Community and its Local Government a Shared Identity. International Journal of Interdisciplinary Social Sciences, 5 (3). pp. 37-54. ISSN 1833-1882

Demediuk, Peter and Burgess, Stephen (2010) Ends before means : unravelling the functions of community engagement by governments. Global Business and Economics Anthology, 2 (1). pp. 242-253. ISSN 1553-1392

Demediuk, Peter and Demediuk, Therese (2010) Modernity in the 'Old' World and Tradition in the 'New' World: Critical Success Factors in Small Australian and European Wineries. In: Pan-Pacific conference xxvii : managing and competing in the new world economic order, May 31 - June 2, 2010, Bali, Indonesia. Pan-Pacific Buisness Association, Bali.

Demediuk, Peter and Solli, Rolf (2010) E-Participation: informing and transforming local government decision making. In: Handbook of Research on E-Government Readiness for Information and Service Exchange: Utilizing Progressive Information Communication Technologies. Rahman, Hakikur, ed. Information Science Reference, Hersey, Pa, USA, pp. 258-270.

Faux, Jeffrey and Dwyer, Larry (2010) Triple Bottom Line Reporting for Sustainable Tourism Development. In: Understanding the Sustainable Development of Tourism. Edwards, Deborah and Liburd, Janne J, eds. Goodfellow Publishers.

Fong, Michelle Wye Leng and Sims, Robert (2010) e-WIL in Student Education. Interdisciplinary Journal of e-learning & learning objects, 6. pp. 45-60. ISSN 1552-2210

Herbert, Rod (2010) The Role of ICTs in Local Government Engagement Through Youth Participation. In: Pan-Pacific conference xxvii : managing and competing in the new world economic order, May 31 - June 2, 2010, Bali, Indonesia. Pan-Pacific Business Association, Bali.

Italia, Maria (2010) Educating Forensic Accountants in the Multi Disciplinary Skills Required in the Profession. Global Business and Economics Anthology, II (1). pp. 312-319. ISSN 1553-1392

Kanthapanit, Chutiya, Sofocleous, Stella and Clark, Colin (2010) Adoption of International Accounting Standards in Thailand: Influence on Decision Making of Individual Shareholders in Large Asset Based Industries. In: 13th International Business Research Conference, 22-24 November 2010, Melbourne, Australia.

Krambia-Kapardis, M and Clark, Colin ORCID: 0000-0003-2044-3020 (2010) Public Sector Financial Reporting: a Stakeholders' Approach. In: EURAM Conference, 19 May 2010-21 May 2010, Rome, Italy.

Krambia-Kapardis, Maria and Clark, Colin (2010) Public Sector Financial Reporting: a User Needs Study in Cyprus. PrintXpress, Nicosia, Cyprus.

Krambia-Kapardis, Maria and Clark, Colin (2010) Public sector reporting: Need for more accountability and transparency. Accountancy Cyprus (99). pp. 82-84. ISSN 1450-2380

Mirshekary, S, Yaftian, Ali Mohammad and Mir, M. Z (2010) Students’ Perceptions of Academic and Business Dishonesty: Australian Evidence. Journal of Academic Ethics, 8 (1). pp. 67-84. ISSN 1570-1727 (print) 1572-8544 (online)

Naidoo, Moonsamy (2010) Traditional cost systems of South African Private Higher Education System. Problems and Perspectives in Management, 8 (4). pp. 82-90. ISSN 1727-7051 (print) 1810-5467 (online)

Nasir, Wan Mohd, Breen, John P and Josiassen, Alexander (2010) Performance of SMEs: the Joint Effect of Market Orientation, Entrepreneurial Orientation and Customer Interaction Orientation. In: 2nd Indonesia International Conference on Innovation, Entrepreneurship and Small Business: Developing Technopreneurship and Entrepreneurial Small Business; a Key to Sustainable Future, 11-15 July 2010, Universitas Multimedia Nusantara, Serpong, Tangerang, Indonesia. (Unpublished)

Nasir, Wan Mohd, Breen, John P and Josiassen, Alexander (2010) The effectiveness of the relationship between interaction orientation and firm performance. In: Proceedings of 'Regional Development in an Era of Global Innovation Economy', the 2010 Malaysia-Indonesia International Conference on Economics, Management and Accounting (MICEMA 2010), Selangor, Malaysia, 25-26 November 2010. Rahim, R. A, ed. Kebangsaan University, Bangi, Selangor, Malaysia.

Ntalianis, Michael (2010) An Investigation of a Financial Education Model for Superannuation Decisions. In: 13th International Business Research Conference, 22nd - 24th November 2010, Melbourne, Australia.

Ntalianis, Michael and Wise, Victoria (2010) The Australian Superannuation Framework: Implications or Retirement Savings. Global Business and Economics Anthology, II (1). pp. 54-64. ISSN 1553-1392

Paguio, Rafael (2010) CRM technology: can adoption increase service quality and perceived value in maintenance services? International Journal of Services Sciences , 3 (2/3). pp. 250-268. ISSN 1753-1446 (print) 1753-1454 (online)

Sciulli, Nick (2010) Building a Framework for Public Private Partnerships Research. International Review of Business Research Papers, 6 (1). pp. 367-381. ISSN 1837-5685 (print) 1832-9543 (online)

Seelanatha, Lalith (2010) Market structure, efficiency and performance of banking industry in Sri Lanka. Banks and Bank Systems, 5 (1). pp. 20-31. ISSN 1816-7403 (print) 1991-7074 (online)

Seelanatha, Lalith and Silva, W. H. E (2010) Productivity and Efficiency of Commercial Banks in Sri Lanka - a Developing Country Perspective. In: Seventh International Conference on Business Management, 2010. Amarasekera, Hiran, Shantha, Phab and Kongahawatte, Sampath Deepthi Lanka, eds. Faculty of Management Studies & Commerce, University of Sri Jayewardenepura, Nugegoda, Sri Lanka.

Seelanatha, Senarath Lalithananda (2010) Determinants of Capital Structure: Further Evidence from China. Economics, Management, and Financial Markets, 5 (4). pp. 106-126. ISSN 1842-3191

Sofocleous, Stella (2010) Integration of Technology Into Accounting Education. In: International Conference on Information Communication Technologies in Education (ICICTE 2010), July 8-10 2010, Corfu, Greece.

Sofocleous, Stella (2010) Will water accounting standards provide useful information to stakeholders? Interdisciplinary Environmental Review, 11 (4). 293 -302. ISSN 1521-0227 (print) 2042-6992 (online)

Whitefield, Peter, Whitefield, Despina and Whitefield, Tony (2010) From projection to interaction: the whiteboard goes digital. In: Readings in technology and education : proceedings of ICICTE 2010, July 8-10, 2010 Corfu Island, Greece. Fernstrom, Ken, ed. University of the Fraser Valley Press, Abbotsford, Canada, pp. 13-20.

Wong, Lily (2010) The E-Learning Experience - Its Impact on Student Engagement and Learning Outcomes. Global Business & Economics Anthology, 1. pp. 115-126. ISSN 1553-1392

Woodley, Carolyn and Sims, Robert (2010) ePortfolios, professional development and employability: some student perceptions. In: Readings in technology and education : proceedings of ICICTE 2010, July 8-10, 2010 Corfu Island, Greece. Fernstrom, Ken, ed. University of the Fraser Valley Press, Abbotsford, Canada, pp. 222-233.

January 2010

Palmer, Stuart, Holt, Dale and Farley, Alan (2010) Toward New Models of Flexible Education to Enhance Quality in Australian Higher Education. In: Accessible Elements: Teaching Science Online and at a Distance. Kennepohl, Dietmar and Shaw, Lawton, eds. Issues in Distance Education . AU Press, Athabasca University, Edmonton, pp. 61-80.

February 2010

Italia, Maria (2010) Gentleman Or Scrivener: History And Relevance Of Client Legal Privilege To Tax Advisors. International Review of Business Research Papers, 6 (1). pp. 391-403. ISSN 1837-5685 (print) 1832-9543 (online)

Ntalianis, Michael and Wise, Victoria (2010) The Relevance of Financial Education for Retirement Savings Behaviour. International Review of Business Research Papers, 6 (1). pp. 631-645. ISSN 1837-5685 (print) 1832-9543 (online)

September 2010

Faux, Jeffrey (2010) Pre-Testing Survey Instruments. Global Review of Accounting and Finance, 1 (1). pp. 100-111. ISSN 1838-1413 (print) 1838-5915 (online)

October 2010

Sciulli, Nick (2010) An Accounting Research Agenda in the Context of Climate Change. Drawing on the Australian Local Government Sector. International Review of Business Research Papers, 6 (5). pp. 125-136. ISSN 1832-9543 (online) 1837-5685 (print)

December 2010

Breen, John P (2010) Gender differences in home-based business ownership. Small enterprise research: the journal of SEEANZ, 17 (2). pp. 124-136. ISSN 1321-5906

2011

Bergami, Roberto (2011) Risk management in Australian manufacturing exports : the case of letters of credit to ASEAN. PhD thesis, Victoria University.

De Silva Lokuwaduge, Chitra and Armstrong, Anona ORCID: 0000-0002-2158-088X (2011) Assessment of good governance in the Australian university sector. In: 25th Annual Australian and New Zealand Academy of Management (ANZAM) Conference, 07 December 2011-09 December 2011, Wellington, New Zealand.

Ismail, Aida Maria, Armstrong, Anona ORCID: 0000-0002-2158-088X and Clark, Colin ORCID: 0000-0003-2044-3020 (2011) Director’s Integrity: An Assessment of Corporate Integrity. In: 2nd Finance and Corporate Governance Conference, 28 April 2011 - 29 April 2011, Melbourne.

Italia, Maria (2011) Taxpayers’ in Australia Bear the Burden of Persuasion and Burden of Production. International Review of Business Research Papers, 7 (1). pp. 231-238. ISSN 1837-5685 (print) 1832-9543 (online)

Moore, David R. J (2011) Structuration theory: The contribution of Norman Macintosh and its application to emissions trading. Critical Perspectives on Accounting, 22 (2). pp. 212-227. ISSN 1045-2354

March 2011

Farley, Alan, Jain, Ameeta and Thomson, Dianne (2011) Blended learning in finance : comparing student perceptions of lectures, tutorials and online learning environments across different year levels. Economic Papers: A journal of applied economics and policy, 30 (1). pp. 99-108. ISSN 1759-3441

2012

Watty, Kim, Jackling, Beverley and Wilson, Richard Malcolm Sano, eds. (2012) Personal Transferable Skills in Accounting Education. Special issue books from 'Accounting education: an international journal' . Routledge, London.

Aldukhil, Yousef (2012) Developing and testing a model of successful adoption of activity-based costing. PhD thesis, Victoria University.

Craig, Russell J, Taonui, Rawiri and Wild, Susan (2012) The Concept of Taonga in Maori Culture: Insights for Accounting. Accounting, Auditing and Accountability Journal, 25 (6). pp. 1025-1047. ISSN 0951-3574

Daff, Lyn, De Lange, Paul and Jackling, Beverley (2012) A closer look at how emotional intelligence may be used to enhance generic skills development in accounting education. In: Proceedings of Accounting and Finance Association of Australia and New Zealand Conference (AFAANZ 2012). Potter, Brad and Birt, Jacqueline, eds. Accounting and Finance Association of Australia and New Zealand (AFAANZ) , Carlton, Australia .

Erdugan, Riza (2012) The effect of economic factors on the performance of the Australian stock market. PhD thesis, Victoria University.

Jackling, Beverley, De Lange, Paul, Phillips, Jon and Sewell, James (2012) Attitudes towards accounting: Differences between Australian and international students. Accounting Research Journal, 25 (2). pp. 113-130. ISSN 1030-9616

Trewartha, Graeme Edward (2012) Stakeholder goal achievement in Australian business incubators. PhD thesis, Victoria University.

Zuhair, Segu and Natoli, Riccardo (2012) Human capital: The history, measurement and impact on nations from an economic perspective. International Journal of Value Chain Management, 6 (1). pp. 61-77. ISSN 1741-5357

May 2012

McDowall, Tracey, Jackling, Beverley and Natoli, Riccardo (2012) Are we there yet? Changing perceptions of accounting as a career preference. The International Journal of Learning, 18 (4). pp. 335-352. ISSN 1447-9494

2013

Nasir, Wan Mohd (2013) The relationship between strategic orientation and firm performance : evidence from small and medium enterprises in Malaysia. PhD thesis, Victoria University.

January 2013

Natoli, Riccardo and Zuhair, Segu (2013) The Resource-Infrastructure-Environment Index for Measuring Progress: An Application to Australia, Mexico and the US. Social Indicators Research, 110 (1). pp. 31-54. ISSN 0303-8300 (print) 1573-0921 (online)

February 2013

Jackling, Beverley, Natoli, Riccardo, Nuryanah, Siti and Ekanayake, Dimuthu (2013) Celebrating 20 years of publication of Accounting Education: an international journal: 1992-2011. Accounting Education: an international journal, 22 (1). pp. 18-43. ISSN 0963-9284 (print) 1468-4489 (online)

2014

Guerreiro, MS, Rodrigues, LL and Craig, Russell ORCID: 0000-0001-9052-9466 (2014) Institutional Change of Accounting Systems: The Adoption of a Regime of Adapted International Financial Reporting Standards. European Accounting Review, 24 (2). 379 - 409. ISSN 0963-8180

Mohamed, A and Seelanatha, Lalith (2014) The Global Financial Crisis (GFC), Equity Market Liquidity and Capital Structure: Evidence from Australia. The Journal of Applied Research in Accounting and Finance, 9 (1). 13 - 26. ISSN 1834-2582