Australasian Accounting, Business and Finance Journal

http://ro.uow.edu.au/aabfj/

List of Papers (Total 267)

Pressure, Dysfunctional Behavior, Fraud Detection and Role of Information Technology in the Audit Process

This study examines the effect of information technology and pressure such as time budget and task complexity on dysfunctional audit behavior. This study tests whether dysfunctional audit behavior affects fraud detection. Data were gathered from 81 auditors in Jakarta and were analyzed using structure equation model (SEM). The results explain that pressure (time budget and ...

An Analysis of XBRL Adoption Towards Systemic Risk of Financial Institutions Listed in NYSE

This research aims to test the impact of the mandatory adoption of XBRL towards the systemic risk of American financial institutions listed in New York Stock Exchange (NYSE) by utilizing 45 NYSE listed financial institutions for the time period of 2007-2012. The measure of systemic risk is based on SRisk by Acharya et al. (2012) which is available in the NYU Stern V-Lab. XBRL is a ...

Behavioral Implications of Risk-Return Associations: An Application of Prospect Theory on CNX NIFTY Companies

This study primarily investigates the risk attitudes of the fifty CNX NIFTY companies from a behavioral perspective as proposed by Kahneman and Tversky (1979) and Tversky and Kahneman (1992). It hypothesizes that for below target returns, a large majority of Indian companies would be risk-seeking, and for above target returns, most of them would be risk-averse. To fulfil its ...

Influencers of Life Insurance Investments: Empirical Evidence from Europe

This study analyzes the impact of economic, demographic and cultural factors on life insurance consumption in 28 European countries. The period of study is post financial crisis from 2009-2014, and the study considers many of the emerging Eastern European economies where there have been significant insurance sector reforms recently. Europe is the world’s largest insurance market ...

Does Financial Literacy Moderate the Relationship among Demographic Characteristics and Financial Risk Tolerance? Evidence from Egypt

Financial risk tolerance is certainly an important topic for researchers, investors and personal financial planners or consultants. This study purposed to investigate the effect of demographic characteristics on financial risk tolerance among Egyptians. A literature review of demographic determinants of financial risk tolerance showed dialectical results. Therefore, this study ...

The Relationship between Foreign Direct Investment from Thailand and Export on the Economic Growth of Laos

This study examines the relationship between Laos’s GDP, Thailand’s direct investment to Laos and Laos’s export to Thailand by using 44 quarters of data from 2005 Q1 to 2015 Q4. All relationships were studied using the vector error correction model (VECM). The results presented long run relationship from Laos’ GDP and Laos’ export to Thailand as well as from Thailand’s direct ...

Impacts of Mergers and Acquisitions on Acquirer Banks’ Performance

This study investigates the effects of mergers and acquisitions (M & A) on the operating performance of the acquirer banks in Pakistan. For this purpose, a sample of 18 transactions, involving acquirer banks, listed on the Karachi Stock Exchange, is used. The Financial Ratio Analysis (FRA) is used to determine the effects of M & A. The significance of change in the operating ...

Taxation and the American Revolution

This article looks at the interrelationship between revolution and tax in the context of the American Revolution. It examines the role of ordinary people in demanding, among other things, as part of wider demands for democracy and equality, no taxation without representation. The article aims to reintroduce the neglected notions of class and class struggle into current discussions ...

Board of Director Characteristics and CEO compensation: Empirical Evidence from Iran

This study aims to investigate the relationship between Board of Director characteristics and CEO compensation. This is semi-empirical study and statistical sample of research was based on 95 companies listed on the Tehran stock exchange from 2010 to 2014. Variables examined include the ratio of non-executive board members, CEO duality, ownership of institutional shareholders and ...

Does National Culture Impact Capital Budgeting Systems?

We examine how national culture impacts organisational selection of capital budgeting systems to develop our understanding of what influence a holistic formulation of national culture has on capital budgeting systems. Such an understanding is important as it would not only provide a clearer link between national culture and capital budgeting systems and advance extant literature ...

Corporate Governance Effects on Social Responsibility Disclosures

This study uses stakeholder theory to explore how corporate governance [CG] characteristics influence corporate social responsibility disclosure [CSRD] in the context of a global financial crisis [GFC]. Empirical data are drawn from Portugal, a country strongly affected by the GFC. Portuguese companies are characterized by high ownership concentration. The largest shareholder is ...

Consumer Ethical Decision Making: Linking Moral Intensity, Self-Consciousness and Neutralization Techniques

The purpose of the study is to examine the effect of moral intensity on self-conscious emotions and neutralization techniques in the context of ethical decision making among consumers. A sample of 388 shopping mall retail consumers was recruited through self-administered survey technique. Descriptive statistics, exploratory factor analysis, correlation was carried out in SPSS ...

Impact of the Accounting Information System on Corporate Governance: Evidence from Turkish Non-Listed Companies

Corporate scandals in the early 2000s have demonstrated how accounting and auditing failures, together with the abuses of managers have the ability to create major problems. In order to avoid future scandals, this study investigates the association between the accounting information system and corporate governance. We hope that these findings will contribute towards the enhancement ...

Bankruptcy Prediction by Using the Altman Z-score Model in Oman: A Case Study of Raysut Cement Company SAOG and its subsidiaries

Financial health is of great concern for a business firm. For measuring the financial health of a business firm, there are lots of techniques available. But Altman’s Z-score has been proven to be a reliable tool. This model envisages to predict the possibilities of bankruptcy of manufacturing organization. Multiple discriminate analyses (MDA) are useful tools in such situations. ...

Inter-teaching: Improving the Academic Performance of Auditing Students in Vietnam

The aim of this study is to investigate the effectiveness of inter-teaching; a student engagement pedagogy associated with behavioural and engagement theories and designed to engage students in their own learning. This methodology was introduced as a response to create a more positive outcome for students studying an auditing course who have historically experienced difficulties ...