3501 Accounting, auditing and accountability

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Number of items at this level: 30.

Article

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

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, 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, 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

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

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

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

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

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

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

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

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

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

Book Section

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.

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.

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.

Conference or Workshop Item

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.

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.

Thesis

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

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.

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

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.

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.