3501 Accounting, auditing and accountability

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Number of items at this level: 30.

2019

Heenetigala, Kumudini and Armstrong, Anona ORCID: 0000-0002-2158-088X (external link) (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.

1 January 2019

Ismail, Aida Maria, Adnan, Zuria Hajar Mohd, Clark, Colin ORCID: 0000-0003-2044-3020 (external link) 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

May 2019

Ismail, Aida Maria, Adnan, Zuria Hajar Mohd, Fahmi, Fadzlina Mohd, Darus, Faizah and Clark, Colin ORCID: 0000-0003-2044-3020 (external link) (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

5 August 2019

Rodrigues, Lúcia Lima`, Bugarim, Maria Clara and Craig, Russell ORCID: 0000-0001-9052-9466 (external link) (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.

2 November 2019

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.

1 December 2019

Indrani, MW, Wickremasinghe, Guneratne B ORCID: 0000-0001-6946-0660 (external link) and Naidoo, Moonsamy ORCID: 0000-0001-5387-4252 (external link) (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

2020

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

Rathnasiri, Sahani, Islam, Sardar M. N ORCID: 0000-0001-9451-7390 (external link) 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.

14 August 2020

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

27 October 2020

Adhariani, Desi and Sciulli, Nick ORCID: 0000-0003-3371-4360 (external link) (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

1 December 2020

Naidoo, Moonsamy ORCID: 0000-0001-5387-4252 (external link), Wickremasinghe, Guneratne ORCID: 0000-0001-6946-0660 (external link) 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

2021

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

11 March 2021

Prokofieva, Maria ORCID: 0000-0003-1974-3827 (external link) (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 (external link) (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.

30 June 2021

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

31 December 2021

Alharasis, Esraa Esam, Clark, Colin ORCID: 0000-0003-2044-3020 (external link) and Prokofieva, Maria ORCID: 0000-0003-1974-3827 (external link) (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

2022

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

Natoli, Riccardo ORCID: 0000-0002-9912-5692 (external link), 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

1 January 2022

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

1 March 2022

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

29 March 2022

De Silva Lokuwaduge, Chitra ORCID: 0000-0001-9646-6283 (external link), 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

June 2022

Alomair, Abdulrahman ORCID: 0000-0001-7493-7822 (external link), Farley, Alan ORCID: 0000-0002-1835-3029 (external link) and Yang, Hong (helen) ORCID: 0000-0003-1130-6825 (external link) (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

2023

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.

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

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.

1 June 2023

Prokofieva, Maria ORCID: 0000-0003-1974-3827 (external link) (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

2024

Altowaijri, Hamad Hmooad (2024) Impact of Continuous Auditing and Centralising the Purchasing Functions for Higher Internal Audit Effectiveness: A Study of Saudi Arabia Companies. PhD thesis, Victoria University.

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

1 January 2024

Alharasis, Esraa Esam ORCID: 0000-0002-0880-7891 (external link), Prokofieva, Maria ORCID: 0000-0003-1974-3827 (external link), Clark, Colin ORCID: 0000-0003-2044-3020 (external link), 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

19 November 2024

Sharma, Garima, Naidoo, Jayce M, Ihalanayake, Ranjith ORCID: 0000-0002-5407-203X (external link), Joshi, Mahesh and Tharapos, Meredith ORCID: 0000-0001-8456-5671 (external link) (2024) Does culture influence the development of personality traits of accounting students at Indian universities? Accounting Education. pp. 1-28. ISSN 0963-9284