ORCID Profile
0000-0001-6152-7162
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Publisher: Edward Elgar Publishing
Date: 12-09-2023
Publisher: Wiley
Date: 21-11-2012
Publisher: Informa UK Limited
Date: 10-2013
Publisher: Elsevier BV
Date: 02-2019
Publisher: IEEE
Date: 10-2012
Publisher: Emerald
Date: 08-12-2022
DOI: 10.1108/AAAJ-06-2022-5831
Abstract: The commentary examines the possible rational for Federation Internationale de Football Association(FIFA) sending a series of tweets on the Russian invasion of Ukraine. The commentary counts and analyses the number of tweets sent by FIFA media between 1 February and 1 March, 2020 and indicates that these concerning the war in Ukraine represent a radical departure from past topics. Stakeholder engagements with the tweets on the war were recorded and these far surpassed other regular topics. FIFA's stance in condemning the war and taking direct action against Russia was effective in generating far greater stakeholder engagements in Twitter than other football-related posts. While the tweets were favourably received by many fans, not all of that response was positive, and in fact, some were extremely hostile. An analysis of tweets and their responses provides a relatively new and powerful mechanism for gauging stakeholder engagements. The authors also contribute to the literature on communication strategies of sporting bodies by demonstrating how the integration of social issues into social media posts is likely to exhibit a strong response, albeit not always favourable. When sporting bodies (such as FIFA) depart from their core mission, they risk alienating some stakeholders when they delve into controversial social and/or political issues.
Publisher: Elsevier BV
Date: 11-2014
Publisher: Informa UK Limited
Date: 22-01-2023
Publisher: Elsevier BV
Date: 04-2001
Publisher: Emerald
Date: 10-02-2021
DOI: 10.1108/JAEE-02-2020-0041
Abstract: The study explores accountants' views of the likelihood of widespread accounting manipulation in the emerging economy, Vietnam. Applying the fraud triangle framework, we examine accountants' responses to management pressure, manipulation opportunities and perceptions of how they rationalize their decisions. The study uses an experimental methodology involving 592 Vietnamese accountants as participants. Post-experiment field interviews were conducted with eight highly experienced accountants. Our findings indicate that accounting manipulation is perceived to be common in Vietnam. The findings reveal that there is no differentiation between manipulation of accounting transactions with or without management pressure and no differentiation between collective gain or in idual gain. While the study focused on accountants' perceptions of accounting manipulation, these views may change over time. The impact of law reforms and the potential for prosecution under the force of law provisions could alter these perceptions. The study findings alert regulators, government authorities and auditors of the perceptions and views in relation to accounting manipulation and the potential for fraud in Vietnam. Auditors could use help from forensic specialists to uncover unethical behaviors identified in this study. The fraud triangle framework is used to shed light on fraud through the examination of accounting manipulation in Vietnam. We contribute to the relevant accounting literature with insights into accountants' motivations toward conducting questionable accounting transactions. The contributions we make draw attention to preconceptions of Asian societies in particular, accounting actions to motivate collectivist gains. While we shed further light on fraudulent accounting, we conclude that the fraud triangle framework does not necessarily articulate fraud well in relation to accounting manipulation in emerging economies.
Publisher: SAGE Publications
Date: 1010
DOI: 10.1177/0148558X0502000101
Abstract: The recent passing of the Sarbanes-Oxley Act of 2002 resulted in restrictions being placed on the so-called “revolving door,” where a company hires a senior financial reporting executive directly from its external audit firm. This legislative action, despite a lack of empirical research into the practice, reflects concerns about possible impairment of auditor independence through the hiring of personnel from the company's external auditor. Our study examines a s le of firms where financial reporting executives such as the CFO, VP-Finance, or Controller were hired by a public company directly from their external audit firm. Our results indicate that earnings management, in the form of increased accounting accruals, is no greater immediately before or after hiring in the companies engaging in this hiring practice compared to three separate control groups hiring in iduals from other sources or retaining their incumbent financial reporting executives. We also find that changes in accruals surrounding the hiring of these former auditors is relatively stable over the 11-year period studied. Overall, our results with respect to changes in levels of reported accounting accruals generally do not support regulators' concerns of significantly impaired auditor independence in these hiring situations.
Publisher: Wiley
Date: 03-06-2023
DOI: 10.1111/HEQU.12402
Abstract: This paper contends that one key reason for the lack of adoption of comprehensive change models based in higher education (HE) teaching and learning is that they lack a strong theoretical underpinning, thus potentially impeding their effectiveness in dealing with the complexities of human and organisational behaviour. Change theories that articulate the specific roles and influences of context, time and key actors in the change process are interrogated to highlight barriers to sustainable change in HE. A new theoretical framework for sustainable change is proposed that integrates these change theories in the context of HE professional disciplines. The findings provide several recommendations for university management in implementing change models including the provision of reciprocal feedback loops, enhanced learning for staff and students through scaffolding, developing workplace and professional networks, and implementing study and work unit flexibility.
Publisher: SAGE Publications
Date: 11-2003
Publisher: Springer Science and Business Media LLC
Date: 25-05-2017
Publisher: Emerald
Date: 10-10-2022
DOI: 10.1108/MEDAR-11-2020-1109
Abstract: Drawing from Upper-Echelons Theory (UET), this paper aims to examine whether an increasing number of board members studying and working overseas, especially in Anglo countries, provides some impetus for increased corporate environmental disclosures (CED) in Vietnam. This study used quantitative data collection and analysis. The data collection involved a content analysis of annual, sustainability and integrated reports to capture the quality and quantity of CED. The authors subsequently developed ordered probit models to quantitatively test the hypotheses. The authors find that board members studying in Anglo countries positively impact firms’ levels of CED in emerging economies. However, overseas work experience is found to be an insignificant explanatory variable. Further, the findings suggest that, in Vietnam, Chairs appear to be more influential than chief executive officers in affecting CED levels. Despite the positive influence of overseas study, the authors find overall levels of CED in Vietnam remain relatively low. This suggests the necessity of dialogue about potential reform in CED policies, which could involve the introduction of mandatory reporting requirements. In addition, to enhance sustainability disclosures, shareholders should appoint board members who possess international qualifications. This study adds to the literature exploring the impacts of Anglo cultural traits of board members on CED levels, within an economy transitioning from a communist ideology to a market-oriented system context. The connection between international study and cultural norms, beliefs and traditions in these countries and their positive influence on directors’ values and attitudes towards CED have not yet been studied. The study also extends UET by examining the potential positive influence of different national contexts on board members’ education levels.
Publisher: Emerald
Date: 15-06-2021
Abstract: The purpose of this paper is to consider what factors influence the ability of academic staff to remain motivated and to persist in their work environment during the COVID-19 pandemic. Tinto’s (2017) model of student motivation and persistence is reconceptualised to apply to the academic staff by considering their self-efficacy beliefs, sense of belonging and perceptions of career relevance on their motivation levels and adaption to a new environment. Utilising Tinto’s (2017) reconceptualised model for academics, this study provides insights into motivation and capacity to adapt during the COVID-19 pandemic. This paper presents observations and reflections from five academics from three universities across two countries in relation to self-efficacy, sense of belonging and perception of career relevance. The findings of this study state that self-efficacy beliefs, a sense of belonging and perceptions of career relevance combine to drive both academics’ motivation levels and their ability to adapt to the changing landscape. Self-efficacy was influenced by factors such as struggles with adaptation to new online technologies and researching and teaching in a virtual environment. Academics’ sense of belonging was found to be challenged in unprecedented ways because of physical isolation and sometimes unfavourable home working environments. Perceptions of career relevance were found to be challenged by adverse developments such as reduced promotional opportunities, cuts in resourcing and job insecurity. This paper makes three important contributions. First, Tinto’s (2017) model of student motivation and persistence is extended to examine academic motivation, adaption and persistence. Second, the model is applied to a crisis where staff face greater strain in maintaining connection to their colleagues and their university. Third, the influence of the COVID-19 crisis is examined by using the reconceptualised Tinto (2017) model in the context of accounting, as accounting international student enrolments and associated revenue streams have been impacted significantly more than those of many other disciplines.
Publisher: Informa UK Limited
Date: 24-12-2022
Publisher: Emerald
Date: 16-06-2020
DOI: 10.1108/AAAJ-05-2020-4560
Abstract: The purpose of this paper is to examine prominent issues and knowledge contributions from research exploring measurement and assessment of accounting research, impact and engagement. This paper also provides an overview of the other papers presented in this AAAJ Special Issue and draws from their findings to scope out future impactful research opportunities in this area. Consists of a review and examination of the prior literature and the other papers published in this AAAJ Special Issue. The paper identifies and summarises three key research themes in the extant literature: research productivity of accounting academics the rise of the “Corporate University” and commodification of research and, the benefits and limitations of Research Assessment Exercises. It draws upon work within these research themes to set out four broad areas for future impactful research. The value of this paper rests with collating and synthesising several important research themes on the nature and impact of measurement and assessment of accounting research, impact and engagement, and in prompting future extensions of this work through setting out areas for further innovative research in the area. The research examined in this paper and the future research avenues proposed are highly relevant to university academics, administrators and regulators olicymakers. They also offer important insights into matters of accounting measurement, accountability, and control more generally. This paper adds to vibrant existing streams of research in the area by bringing together authors from different areas of accounting research for this AAAJ Special Issue. In scoping out an agenda for impactful research in the nature and impact of measurement and assessment of accounting research, impact and engagement, this paper also draws attention to underexplored issues pertaining to areas such as the “lived experience” of academics in the corporatised university and envisioning what a future “optimal” system of measurement and assessment of research quality might look like?
Publisher: Emerald
Date: 11-09-2009
DOI: 10.1108/10309610910987484
Abstract: This paper builds on the Committee of Sponsoring Organizations (COSO) Report, which examined US Accounting and Auditing Enforcement Releases (AAERs). The purpose of this paper is to provide valuable insights into the characteristics and realities of financial statement fraud in the post‐Enron regulatory environment. This paper analyses a s le of AAERs from 2002 to 2005. It also provides case studies of an additional five high‐profile case studies from that period. This paper finds evidence of changes in Securities and Exchange Commission (SEC) enforcement activities since the COSO Report. Specifically, it is found that enforcement activities have increased substantially post‐Enron and the companies subject to AAERs are, on average, much larger, more profitable and the frauds are more substantial than those exhibited in the COSO Report. These findings suggest that the SEC has become more aggressive at pursuing larger companies for financial statement fraud in the post‐Enron environment. This paper relies on AAERs as the source of analysis of financial statement fraud, its findings must be viewed in light of the limitations of using these documents. Specifically, the prevailing prosecutions agenda of the US SEC may be reflected in these results. The study findings are of great practical relevance to accounting regulators and practitioners as they provide valuable insights into the nature and characteristics of financial statement fraud. The paper provides empirical evidence concerning the changing face of financial statement fraud enforcement and provides a more in‐depth comparison of fraud than possible with most previous studies that have tended to focus on quantitative measures. This is possible because the present investigation utilises qualitative data from AAERs to supplement quantitative findings. Its originality is also due to the use of institutional theory which is not commonly applied in the corporate governance field.
Publisher: Elsevier BV
Date: 2006
Publisher: Informa UK Limited
Date: 08-04-2022
Publisher: Emerald
Date: 26-05-2020
DOI: 10.1108/AAAJ-12-2019-4293
Abstract: The overall aim of this paper was to examine the impact of the Australian research assessment exercise on the research approaches (positivist/non-positivist) favoured by accounting disciplines in Australia. Our key research question examined how the outputs and foci of research in elite accounting disciplines changed over a 16-year period. Our analysis was informed by Bourdieu's notions of academic elitism and symbolic violence. We analysed all papers published in 20 major accounting journals across a 16-year period by Australian accounting disciplines that were highly rated in the research assessment exercise. We also compared our results from this group against two case study accounting disciplines that were not rated as “world class”. Our key finding is that the introduction of a research assessment exercise in Australia has resulted in research outputs of elite accounting disciplines over this period being increasingly focused on positivist rather than non-positivist research. Our findings evidence a narrowing of accounting disciplines' research agendas and foci across the period. Our findings highlight a considerable narrowing of the research agenda and paradigms in accounting disciplines that is not in the public interest. Our findings also have implications for the literature on academic elitism. The narrowing of the research agenda and greater foci on positivist research exhibited in our findings demonstrates the role of dominant elites in controlling the research agenda through a research assessment exercise. A practical implication is that proper research, regardless of the approach used, must be appropriately recognised and accepted by Accounting Disciplines, not ostracised or discouraged. Research implications are the breadth of accounting research should be celebrated and concentration eschewed. Australian accounting discipline leaders should not fall for the illusion that the only good research is that which is published in a small number of North American positivist journals. Our findings provide insights into Bourdieu's work through demonstrating how dominant players have successfully exploited an external regulatory mechanism, a research assessment exercise, to strengthen their position within a field and exert control over the research agendas of accounting disciplines. Previous work by Bourdieu has not directly examined how actors utilise these outside forces as instruments for shaping their own field.
Publisher: Informa UK Limited
Date: 14-01-2016
Publisher: Informa UK Limited
Date: 11-11-2013
Publisher: Emerald
Date: 15-06-2012
DOI: 10.1108/09513571211234277
Abstract: The purpose of this Australian case study, set in the 1960s, is to comprehensively examine the responses of the two major professional accounting bodies to a financial/corporate/regulatory crisis necessitating the defence of the profession's legitimacy. This historical paper draws on surviving primary records and secondary sources and applies the perspectives on the dynamics of occupational groups and the legitimacy typology of Suchman. While the history of the accounting profession has been characterized by intra‐professional rivalries, this case study illustrates how such rivalries were put aside on recognising the power of collectivizing in defending the profession's legitimacy. Based on the available evidence, pragmatic legitimacy is shown to have been a key focus of attention by the major accounting bodies involved. The paper may motivate similar studies in Australia and elsewhere, thus potentially contributing to developing a literature on comparative international accounting history. The evidence for this historical investigation is largely restricted to surviving documents, making it necessary to rely on assessments of the key sources. In addressing responses to crises in defending the legitimacy of the profession as a whole, the paper makes an original contribution in exploring the relationship between literature on the dynamics of occupational groups and on legitimacy management.
Publisher: Informa UK Limited
Date: 12-2013
Publisher: University of Wollongong Library
Date: 2016
Publisher: Elsevier BV
Date: 2005
Publisher: Wiley
Date: 08-06-2022
DOI: 10.1111/HEQU.12341
Abstract: This paper critically explores the notion of academic citizenship, evaluates its importance and argues that faculty have shifted away from engaging in collegial activities to behaviour that is purposefully targeted towards the attainment of academic performance metrics. We highlight the significant implications and challenges for the academy of a gradual retreat from academic citizenship in an era characterised by academic capitalism. We argue that university management urgently need to foster a culture of collegiality that fully appreciates and nurtures academic citizenship, particularly amongst junior faculty as they represent the future of the academy. Furthermore, we call for academic citizenship activities to be explicitly recognised in academic performance metrics and workloads to facilitate prioritisation by faculty.
Publisher: Informa UK Limited
Date: 13-05-2022
Publisher: SAGE Publications
Date: 05-2003
Publisher: American Accounting Association
Date: 12-2012
DOI: 10.2308/0148-4184.39.2.27
Abstract: Double entry bookkeeping emerged by the end of the 13th century and was adopted by, for ex le, the Datini of Prato during the 1380s. In the transition from single to double entry evident in the Datini Archives, initially accounting records were kept in an account book called a Ricordanze. Record books of this name were typical of Tuscany and, when such books were first used in Tuscany, businessmen began to use them also as a form of personal diary and autobiographical record. Others not in business followed suit and maintained purely personal biographical diaries of the same name. For those in business, the Ricordanze thus developed into a hybrid: partly autobiography and personal and, partly, a place to record matters relating to his business, including details of transactions and of other matters he did not wish to forget, such as promises, obligations, and conditional agreements. As revealed in the Datini archives for the 14th and 15th centuries, use of a Ricordanze for this purpose was discontinued in the accounting system and the book was replaced with another called a Memoriale, which contained details of all business transactions. By the time Pacioli wrote the first published description of double entry bookkeeping, the Memoriale was identified as one of the three principal account books of that system. The others were the Giornale [journal] and the Quaderno [ledger]. However, largely unnoticed by accounting scholars, towards the end of his treatise, Pacioli also describes another book that merchants ‘would be wise to keep’: a Ricordanze. Not a personal Ricordanze nor a hybrid personal plus business Ricordanze, nor a version of a Memoriale. Pacioli's Ricordanze was intended to serve a very specific purpose: it was a book dedicated to maintaining a record of things that should not be forgotten. As such, it was intended to provide an extra layer of managerial control over the affairs of the merchant beyond that provided by the double entry system. This paper considers the role of Pacioli's Ricordanze, of the records that may be maintained within it, discusses the merits of maintaining a record book of this type, and questions why such a clearly useful device does not appear to have been adopted even though it was described in the same treatise which led to the universal adoption of double entry bookkeeping.
Publisher: Informa UK Limited
Date: 17-09-2021
Publisher: American Physiological Society
Date: 05-2001
DOI: 10.1152/AJPREGU.2001.280.5.R1534
Abstract: We have developed a system for long-term continuous monitoring of cardiovascular parameters in rabbits living in their home cage to assess what role renal sympathetic nerve activity (RSNA) has in regulating renal blood flow (RBF) in daily life. Blood pressure, heart rate, locomotor activity, RSNA, and RBF were recorded continuously for 4 wk. Beginning 4–5 days after surgery a circadian rhythm, dependent on feeding time, was observed. When averaged over all days RBF to the innervated and denervated kidneys was not significantly different. However, control of RBF around these mean levels was dependent on the presence of the renal sympathetic nerves. In particular we observed episodic elevations in heart rate and other parameters associated with activity. In the denervated kidney, during these episodic elevations, the increase in renal resistance was closely related to the increase in arterial pressure. In the innervated kidney the renal resistance response was significantly more variable, indicating an interaction of the sympathetic nervous system. These results indicate that whereas overall levels of RSNA do not set the mean level of RBF the renal vasculature is sensitive to episodic increases in sympathetic nerve activity.
Publisher: Informa UK Limited
Date: 24-02-2015
Publisher: Elsevier BV
Date: 04-2004
Publisher: Informa UK Limited
Date: 03-2022
Publisher: Informa UK Limited
Date: 25-03-2009
Publisher: Informa UK Limited
Date: 18-12-2022
Publisher: Cassyni
Date: 16-08-2022
Publisher: Inderscience Publishers
Date: 2021
Publisher: Emerald
Date: 05-09-2016
Abstract: This paper aims to identify key factors driving auditors’ adoption of Generalized Audit Software (GAS) in a large developing country, Indonesia, through the lens of the technology, organization and environment (TOE) framework. Results of this study are based on semi-structured in-depth interviews conducted in Indonesia with audit firms of varying sizes. Key study findings included the identification of highly influential adoption factors, especially environmental factors, such as availability of information technology-skilled auditors in the local market, client needs and expectations and client size. This study has also identified factors, not identified in previous research, as being influential including the importance of GAS availability in a range of languages and the necessity of a supportive professional and regulatory environment. This study makes several contributions to the literature including that it identifies new influential factors in the TOE framework. This framework has not been widely applied in auditing research and looks beyond the in idual perspective to that of the organization as a whole. Moreover, the present study takes a developing country perspective and examines a range of audit firms. In contrast, most studies to date in the area have taken a Western focus and have concentrated on large audit firms. Additionally, this study provides an in-depth analysis through the use of semi-structured interviews, whereas prior studies have relied on surveys.
Publisher: Elsevier BV
Date: 08-2004
Publisher: Wiley
Date: 03-2010
Publisher: SAGE Publications
Date: 14-10-2020
Abstract: Critical to the successful maintenance and survival of a transnational education partnership is the role of faculty. Our study documents the operational and social relationships between faculty teaching transnationally. Through interviews and observation, we find that informal communities of practice (CoP) spontaneously evolve, serving to improve faculty’s teaching and learning practice while in situ. The key to CoP effectiveness is members’ cultural intelligence and adoption of a reflective practice. These findings have significant implications for university internationalization practices. CoP should be nurtured and encouraged to develop organically in a transnational environment, and formally supported by university systems and processes. Furthermore, we recommend universities facilitate development of faculty cross-cultural capabilities. Our study contributes to international education and CoP literature through its rich and detailed portrayal of the development and operation of CoP, and mapped member participation, in a culturally distant situated learning environment.
Publisher: Emerald
Date: 16-03-2023
DOI: 10.1108/MEDAR-06-2021-1332
Abstract: The purpose of this study is to provide a polemic on the evolution of universities and business schools over the past two decades. During this period, universities have increasingly adopted a self-interested stance using business-like practices and behaviours to justify their transformation. The authors provide recommendations aimed at enhancing universities’ contributions and relevance to society, increasing their sustainability broadly defined and better positioning them to help solve wicked problems in a post-COVID-19 world. This polemic analyses prior literature relating to the evolution of universities and uses this to generate a framework for ways forward for their improvement. The authors argue that the evolution of universities into entities with missions and operations designed to mimic business and commercial imperatives has yielded undesirable outcomes including the muddling of the core mission of universities, alienation of key stakeholders and an excessive focus on income growth. Business schools face a tension between forging their own, unique identities and simultaneously striving to meet university university objectives. We term this “the Business School identity paradox”. The authors contend that the way forward requires senior management to re-discover the essence of what it means to be a university, re-establish collegial decision-making within universities that includes built-in feedback loops and a fundamental emphasis on developing graduates with an enlightened perspective that goes beyond technical skills. This paper is novel in that it analyses the evolution of the “Enterprise University” some 20 years after this term was first coined and in a radically changed environment following the COVID-19 pandemic. This analysis is also forward-looking as the authors re-imagine universities and business schools by identifying opportunities for renewal and improvement in their focus and societal impact. The authors also develop a schema that identifies major influences on universities and business schools, the impact of COVID-19 and strategies for them post-COVID-19.
Publisher: Emerald
Date: 20-08-2020
Abstract: The purpose of this paper is to understand the institutionally driven changes impacting organizational accounting manipulation in Vietnam’s emerging transitional economy. Specifically, this study explore how Vietnamese accountants and regulators explain questionable accounting transactions and their rationalization for those practices, especially during the period of accounting system transition from Vietnamese accounting standards to International Financial Reporting Standards (IFRS). The study uses interview-based methods involving 22 Vietnamese accountants, financial managers, audit partners and regulators. This study have found dysfunctional approaches to revenue and expense recognition underpinned by institutional theory. At play is a combination of opportunities relating to weak accounting standards and organizational controls management pressure and a desire to avoid unwanted scrutiny from Vietnamese regulators. This study does not include the views of non-financial managers or other accounting users. Future research could focus more on the perceptions of these other stakeholder groups. Accounting manipulation can be collusive, therefore, regulators should have a stricter view and broader examination in the monitoring process. This study examine accounting manipulation through the lens of New Institutional Sociology and also share the views of the accountants and regulators. This study argue that weak accounting standards are not the only factors contributing to accounting manipulation. When evaluating the existence of accounting manipulation, this paper find a combination of factors including: opportunities for manipulation, pressure from management and the rationale behind the conduct. These factors should be interpreted in context.
Publisher: Wiley
Date: 07-2005
No related grants have been discovered for Brendan O'Connell.