ORCID Profile
0000-0001-7775-9195
Current Organisation
UNSW Sydney
Does something not look right? The information on this page has been harvested from data sources that may not be up to date. We continue to work with information providers to improve coverage and quality. To report an issue, use the Feedback Form.
Publisher: Elsevier BV
Date: 05-2021
Publisher: Elsevier BV
Date: 04-2010
Publisher: Wiley
Date: 03-2005
Publisher: Elsevier BV
Date: 06-2007
Publisher: Emerald
Date: 1999
DOI: 10.1108/EB037921
Abstract: As the new millennium draws near, the business world is experiencing a number of radical changes on a global scale. Globalisation, information technology, increasing competitive pressures and changing international law have set the scene for a vastly changing business environment for the 21st century. The future prosperity of the accounting profession will depend on its ability to manage this change and to be prepared to adapt to capitalise on new opportunities. In particular, the Big‐5, with their immense size and resource pool, are well placed to respond to and take advantage of these changes in the global business environment. The impact of the response of the Big‐5 to the anticipated market parameters of the new millennium raises a number of interesting issues in terms of the impact they have on the various segments of both the accounting profession and the entire business community.
Publisher: Emerald
Date: 04-03-2022
DOI: 10.1108/AAAJ-06-2020-4641
Abstract: The authors examine how political players attempt to rationalise arguments for and against the expansion of auditing into governmental affairs, and how state audit authorities respond to politically motivated boundary work. This study is motivated by growing evidence of political involvement in attempts to both expand and undermine state audit oversight of government affairs. The authors present an interpreted history (covering relevant events from 1995 to 2016) of political rationales and associated boundary work that led to the expansion of the Office of the Auditor General of Ontario's (OAGO) mandate to audit government advertising c aigns for partisanship as well as attempts to modify this new audit remit over time. The authors reveal substantive, formal and practical ways in which political players sought to rationalise/counter-rationalise expanding the OAGO's authority to the unfamiliar territory of advertising probity. The authors show how such justification claims ebb and flow in accordance with changeable political interests, and how state auditors react to the fraught nature of politically motivated boundary work. The authors conceptualise important forms of rationalising rhetoric (which cannot be reduced to expressions of neoliberal government) that can be mobilised to deem state auditor authority legitimate in overseeing otherwise novel, unfamiliar and controversial government affairs. The authors also reveal a hitherto unrecognised resolve in state auditor responses to political intervention and shed further light on generalised forms of rationale that can underpin boundary work at the margins of accounting.
Publisher: Wiley
Date: 06-08-2015
DOI: 10.1111/JOMS.12142
Publisher: Elsevier BV
Date: 02-2014
Publisher: Elsevier BV
Date: 04-2012
Publisher: Emerald
Date: 14-10-2019
DOI: 10.1108/AAAJ-08-2019-4126
Abstract: The purpose of this paper is to examine prominent issues and knowledge contributions from research exploring the nexus between accounting and the business of sport, overview the other papers presented in this AAAJ Special Issue and draw from this work to scope out future impactful research opportunities in this area. 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: financial regulation and assurance commercialisation and professionalism and accountability and control. Then it draws from 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 issues on the nexus between accounting (broadly defined) and the business of sport, and in prompting future extensions of this work through setting out areas for further innovative accounting research on sport. The research examined in this paper and the future research avenues proposed are highly relevant to administrators and regulators in sport. They also offer important insights into matters of accounting, accountability, valuation 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 at the intersection of accounting and sport, this paper also draws attention to underexplored issues pertaining to the rise of integrity and accountability concerns in sport, strategic choices in financial regulation, valuation issues and practices and the rise of technology in sport.
Publisher: Springer Science and Business Media LLC
Date: 06-2018
Publisher: Emerald
Date: 15-06-2012
DOI: 10.1108/09513571211234286
Abstract: The purpose of this paper is to review research investigating the implications of public private partnership (PPP) schemes for public investment, focusing on the role and effects of accounting as it relates to the assessment, management, control, reporting, accountability and policy direction of these arrangements. Based on this review, it aims to offer reflections on future directions for this research agenda. This paper derives five research themes adapted from the PPP research agenda outlined by Broadbent and Laughlin as a framework to guide a literature‐based analysis and critique of the relevant PPP literature published up to December 2010. The review highlights the range of interesting contributions that extant accounting‐related research has made to current knowledge about PPP policy and procedure. From this, concentrations of research effort are identified (its largely technical, critical, procurement‐oriented and Anglo‐centric focus), and opportunities for future research are proposed. With regard to the latter, the opportunities proffered have in common a need to question the nature and functioning of PPPs, consider the complexities of PPPs in action, and explore connections between research and practice. The main contributions this paper makes relate to understanding the “state of the art” of accounting‐related PPP research, the progress this research agenda has made in line with Broadbent and Laughlin's agenda, as well as insights into fruitful directions future research could take.
Publisher: Emerald
Date: 02-01-2014
DOI: 10.1108/AAAJ-02-2012-00936
Abstract: – Arguing that the print media act as a claims-making forum for the social construction and contestation of crises, the aim of this paper is to explore how the print media mediated two audits commissioned following a high-profile salary cap breach in the National Rugby League (NRL) in Australia. – This paper draws upon critical discourse analysis to examine the media coverage of the two audits by the two major Australian media organisations, News Limited and Fairfax Media Limited. The analysis is based on a qualitative study complemented by quantitative techniques that explore critical incidents and representations in the daily press. – The paper illustrates the way in which News Limited, the owner of the infringing club, mobilised its media platform to promote favourable viewpoints and interpretations and how these were challenged in the Fairfax press. Evidence of both coverage bias and statement bias in the treatment of the two audits is produced. – This paper provides evidence that commercial interests of owner ublishers coloured media coverage of the two audits, which were central pillars of the crisis management strategy of News Limited and the NRL. Implications for the media's contribution to public accountability, accounting outputs and impression management, and the growing commercial ersification and reach of media outlets are considered.
Publisher: Emerald
Date: 19-10-2015
Publisher: Emerald
Date: 06-07-2015
Abstract: – The purpose of this paper is to explore pathways to fraud perpetrated in accounting-related roles, focusing both on situationally driven attitudes and contextual elements. – Drawing on an anomie-based criminological taxonomy developed by Waring et al. (1995) and Weisburd and Waring (2001), which highlights in idual attitudes and situational elements and their connection to illegitimate behaviour, the authors perform a qualitative content analysis of available media and court-reported information on a hand-collected database of 192 accountant frauds in Australia during the period 2001-2011. – The analysis highlights four distinct pathways to accountant fraud – crisis responders, opportunity takers, opportunity seekers and deviance seekers – and the relative distribution of identified cases among these pathways. It also identifies the prevalence of gambling, female offenders, small and medium enterprises as victims, as factors in fraud, as well as the relatively unsophisticated methods in much accountant fraud. In addition, it establishes the importance of situational attitude in moderating inherent character as it relates to fraudulent behaviour and the variable importance of the fraud triangle elements across the pathways to accountant fraud. – This paper provides direct evidence on the nature and pathways to accountant fraud, thus improving understanding of a significant category of occupational fraud. The evidence challenges conventional characterisations of accountant fraud offenders in prior research.
Publisher: Emerald
Date: 30-03-2021
DOI: 10.1108/AAAJ-08-2020-4756
Abstract: This study examines the governance structures, practices and related public disclosures of the world's largest professional accounting bodies (PABs). Key aims are to advance the limited available knowledge and guidance on PAB governance and highlight avenues for further research and debate on how PABs can strengthen their governance arrangements. Content analysis of extant governance arrangements for the subject PABs was conducted using a range of secondary data and guided by available international governance frameworks. The authors focused on identifying critical differences across the studied PABs. The governance recommendations and future research themes presented emerged from an analysis of relevant knowledge on governance practices from the academic literature and other sources. The paper presents a detailed comparison of PAB governance arrangements across the themes of strategic disclosures, committee arrangements and member engagement. From this analysis, 20 recommendations are presented that seek to fortify the capacity of PABs to uphold their professional and public interest responsibilities. This is the first paper to systemically examine the governance arrangements of the world's largest PABs. It thus adds to knowledge about the efficacy of extant arrangements in facilitating accountable and transparent self-regulation of PAB responsibilities. Crucial future research opportunities are also highlighted to provoke and guide long-neglected debate on PAB governance.
Publisher: Informa UK Limited
Date: 02-2011
Publisher: Wiley
Date: 07-2001
No related grants have been discovered for Paul Andon.