3501 Accounting, auditing and accountability

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Number of items at this level: 28.

A

Adhariani, Desi and Sciulli, Nick ORCID: 0000-0003-3371-4360 (2020) The future of integrated reporting in an emerging market: an analysis of the disclosure conformity level. Asian Review of Accounting, 28 (4). pp. 619-634. ISSN 1321-7348

Alahmari, Khalid H (2023) The Role of Time-Driven Activity-Based Costing in Integrated Supply Chain Management: An Empirical Study of Modelling Operational Costs at 4PLs. PhD thesis, Victoria University.

Alharasis, Esraa Esam ORCID: 0000-0002-0880-7891, Prokofieva, Maria ORCID: 0000-0003-1974-3827, Clark, Colin ORCID: 0000-0003-2044-3020, Haddad, Hossam and Alramahi, Nidal (2024) The development of international accounting and auditing standards for fair value accounting in the Arab Middle East, Jordan: a systematic review. Cogent Business and Management, 11 (1). ISSN 2331-1975

Alharasis, Esraa Esam (2021) The Impact of Fair Value Disclosure on Audit Fees of Jordanian Listed firms. PhD thesis, Victoria University.

Alharasis, Esraa Esam, Clark, Colin ORCID: 0000-0003-2044-3020 and Prokofieva, Maria ORCID: 0000-0003-1974-3827 (2021) External Audit Fees and Fair Value Disclosures among Jordanian Listed Companies: Does the Type of Corporate Industry Matter? Asian Journal of Business and Accounting, 14 (2). pp. 69-100. ISSN 1985-4064

Alharasis, Esraa Esam, Prokofieva, Maria ORCID: 0000-0003-1974-3827, Alqatamin, Rateb Mohammad and Clark, Colin ORCID: 0000-0003-2044-3020 (2020) Fair Value Accounting and Implications for the Auditing Profession: Historical Overview. Accounting and Finance Research, 9 (3). pp. 31-52. ISSN 1927-5986

Alomair, Abdulrahman ORCID: 0000-0001-7493-7822 (2022) Impact of International Financial Reporting Standards Adoption on the Value Relevance of Accounting Information in Saudi Arabia. PhD thesis, Victoria University.

Alomair, Abdulrahman ORCID: 0000-0001-7493-7822, Farley, Alan ORCID: 0000-0002-1835-3029 and Yang, Hong (helen) ORCID: 0000-0003-1130-6825 (2022) The impact of IFRS adoption on the value relevance of accounting information in Saudi Arabia. Accounting and Finance, 62 (2). pp. 2839-2878. ISSN 0810-5391

Alrudayni, Ashwag Hassan S (2023) The Personal Characteristics of Audit Committee Financial Experts, Audit Quality and Financial Reporting Quality. PhD thesis, Victoria University.

Armstrong, Anona ORCID: 0000-0002-2158-088X and Li, Yongqiang ORCID: 0000-0001-8091-5005 (2022) Governance and sustainability in local government. Australasian Accounting, Business and Finance Journal, 16 (2). pp. 12-31. ISSN 1834-2000

B

Bentley, Duncan (2019) Taxpayer rights and protections in a digital global environment. In: Ethics and Taxation. van Brederode, RF, ed. Springer, Singapore, pp. 251-294.

Bentley, Duncan (2020) Digital tax administration: transforming the workforce to deliver. eJournal of Tax Research, 18 (2). pp. 353-381. ISSN 1448-2398

D

De Silva Lokuwaduge, Chitra ORCID: 0000-0001-9646-6283, Smark, C and Mir, Monir (2022) The Surge of Environmental Social and Governance Reporting and Sustainable Development Goals: Some Normative Thoughts. Australasian Accounting, Business and Finance Journal, 16 (2). pp. 3-11. ISSN 1834-2000

H

Heenetigala, Kumudini and Armstrong, Anona ORCID: 0000-0002-2158-088X (2019) The Impact of Sustainability Reporting Determined from the Response of Mining Corporations to Environmental Risk. In: Clean, Green and Responsible?: Soundings from Down Under. Eweje, G and Bathurst, RJ, eds. CSR, Sustainability, Ethics & Governance . Springer, pp. 211-225.

I

Indrani, MW, Wickremasinghe, Guneratne B ORCID: 0000-0001-6946-0660 and Naidoo, Moonsamy ORCID: 0000-0001-5387-4252 (2019) Patterns of executing budgeting as a tool of planning and control: with special reference to listed companies in Sri Lanka. International Journal of Accounting and Business Finance, 5 (2). pp. 46-75. ISSN 2448-9867

Ismail, Aida Maria, Adnan, Zuria Hajar Mohd, Clark, Colin ORCID: 0000-0003-2044-3020 and Said, Jamaliah (2019) Impact of board capabilities on environmental and social governance (ESG) practices: Evidence from Malaysia. International Journal of Business and Management Science, 9 (2). pp. 321-340. ISSN 1837-6614

Ismail, Aida Maria, Adnan, Zuria Hajar Mohd, Fahmi, Fadzlina Mohd, Darus, Faizah and Clark, Colin ORCID: 0000-0003-2044-3020 (2019) Board capabilities and the mediating roles of absorptive capacity on environmental social and governance (ESG) practices. International Journal of Financial Research, 10 (3). pp. 11-30. ISSN 1923-4023

L

Lokuwaduge, Chitra S de Silva and De Silva, Keshara Manindri (2022) ESG Risk Disclosure and the Risk of Green Washing. Australasian Accounting, Business and Finance Journal, 16 (1). pp. 146-159. ISSN 1834-2000

M

Murayr, Abdulaziz Ali (2023) Impact of Corporate Board Structure and International Financial Reporting Standards on Voluntary Risk Disclosure and Firm Value: The Case of Saudi Arabian Listed Companies. PhD thesis, Victoria University.

N

Naidoo, Moonsamy ORCID: 0000-0001-5387-4252, Wickremasinghe, Guneratne ORCID: 0000-0001-6946-0660 and Indrani, MW (2020) EXPLORING DIVISIONAL VS. MANAGERIAL PERFORMANCE EVALUATION PRACTICES IN LISTED COMPANIES: EVIDENCE FROM SRI LANKA. International Journal of Accounting and Business Finance, 6 (2). pp. 115-137. ISSN 2448-9875

Namanya, David, Fong, Wye Leng W and Mugarura, Jude Thaddeo (2021) Corporate governance and firm performance in developing countries: evidence from East Africa. Advanced International Journal of Banking, Accounting and Finance, 3 (7). pp. 127-147. ISSN 2682-8537

Natoli, Riccardo ORCID: 0000-0002-9912-5692, McDowall, Tracey, Wei, Zi and Jackling, Beverley (2022) Learning environment and approaches to learning in China and Australia: a tale of three accounting cohorts. Australasian Accounting, Business and Finance Journal, 16 (3). pp. 147-166. ISSN 1834-2000

P

Prokofieva, Maria ORCID: 0000-0003-1974-3827 (2023) Integrating data analytics in teaching audit with machine learning and artificial intelligence. Education and Information Technologies, 28 (6). pp. 7317-7353. ISSN 1360-2357

Prokofieva, Maria ORCID: 0000-0003-1974-3827 (2021) AccVizR: Using tidy data approach and layered grammar of graphics for visualizing accounting data. In: 24th International Conference on Information Visualisation; IV 2020, 7 Sep 2020 - 11 Sep 2020, Melbourne, Australia.

Prokofieva, Maria ORCID: 0000-0003-1974-3827 (2021) Visualization of financial data in teaching financial accounting. In: 24th International Conference on Information Visualisation; IV 2020, 7 Sep 2020 - 11 Sep 2020, Melbourne, Australia.

R

Rathnasiri, Sahani, Islam, Sardar M. N ORCID: 0000-0001-9451-7390 and Ray, Pritee (2020) Impact of Accounting Methods on Supply Chain Contracts: Analysis Based on E-tailer Supply Chain Costs. In: 2nd African International Conference on Industrial Engineering and Operations Management, 7 Dec 2020 - 10 Dec 2020, Harare, Zimbabwe.

Rodrigues, Lúcia Lima`, Bugarim, Maria Clara and Craig, Russell ORCID: 0000-0001-9052-9466 (2019) The Brazilian accounting profession and accounting education: an historical perspective. In: The Routledge Companion to Accounting in Emerging Economies. Weetman, P and Tsalavoutas, I, eds. Routledge, London, pp. 146-155.

V

Vysotskaya, Anna and Prokofieva, Maria ORCID: 0000-0003-1974-3827 (2024) Management accounting and data analytics: technology acceptance from the educational perspective. Accounting Education. ISSN 0963-9284