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Journal Cover Accounting, Accountability & Performance
  [13 followers]  Follow
   Full-text available via subscription Subscription journal
   ISSN (Print) 1445-954X
   Published by RMIT Publishing Homepage  [403 journals]
  • Volume 18 Issue 2 - Subscription
    • PubDate: Mon, 14 Sep 2015 14:23:20 GMT
  • Volume 18 Issue 2 - Corporate environment strategy, lobby group
           participation and political reaction to New Zealand's Emission Trading
    • Abstract: Bui, B; Houqe, MN
      This paper investigates the effect of a firm's environmental strategy on its political reaction to the proposed Emissions Trading Scheme (ETS) in New Zealand. Using a sample of 33 firms in 4 industries that are affected by the introduction of the ETS, this study finds a contingency relationship between environmental strategy and political reaction. Accordingly, firms adopting a more reactive environmental strategy tend to oppose and dismiss the introduction of an ETS. Additionally, firms that actively participate in different lobby groups are also more likely to dismiss an ETS. A firm's political reaction is also found to correlate with firm size and industry.

      PubDate: Mon, 14 Sep 2015 14:23:20 GMT
  • Volume 18 Issue 2 - What can we learn from the chairmen's statements of
           Australian companies: A textual difference study
    • Abstract: Cen, Z; Cai, R
      The purpose of this study is to contribute to research on impression management in corporate annual reports in an Australian context. A research question is investigated: do the most profitable Australian companies, assessed by percentage change in profit before tax, organise the chairmen's statements of their corporate annual reports and disclose information in a way that is significantly different from the least profitable companies? The results of this study are indicative that impression management had occurred in chairmen's statements of Australian corporations.

      PubDate: Mon, 14 Sep 2015 14:23:20 GMT
  • Volume 18 Issue 2 - How prevalent are post-completion audits in Australia
    • Abstract: Clarke, Kevin; Walsh, Kathleen; Flanagan, Jack
      Numerous international studies have examined the practices employed by management at each of the component steps within the capital-budgeting decision. However, there are few references to any investigations of post-completion auditing (PCA) practices within the Australian setting. As a result, this paper seeks to take an initial step in addressing this deficit by proposing the following research questions: What is the prevalence of PCA implementation amongst Australian firms? Do Australian firms employ PCA in a formal rather than an ad hoc manner? Where Australian firms employ PCA in an ad hoc manner, why was this approach adopted? What are the disincentives to PCA implementation countenanced by Australian managers? Do contextual variables, such as firm size and industry type, affect the adoption of PCA in the Australian setting? While the current study surveys management from across the spectrum of industries, it gives additional focus to the mining sector. Given the economic importance of (and the magnitude of capital investment in) that sector over the last decade, the current study compares the adoption of the PCA process by firms in the mining sector against firms in other sectors in Australia.

      PubDate: Mon, 14 Sep 2015 14:23:20 GMT
  • Volume 18 Issue 2 - The association between accruals quality and stock
           investment risk: empirical evidence from Thailand
    • Abstract: Issarawornrawanich, Panya; Jaikengkit, Aim-orn
      This study examines the association between accruals quality and stock investment risk for a sample of listed firms in Thailand over the period from 2007 to 2009. The results show that firms with higher accruals quality have lower idiosyncratic risk and total risk. In particular, accruals quality affects information environment of the firm, which in turn affects the stock investment risk. Because our study is premised on the institutional setting of Thailand (a developing country), the findings are generalisable to other countries that share similar characteristics.

      PubDate: Mon, 14 Sep 2015 14:23:20 GMT
  • Volume 18 Issue 2 - Author index Vols 1 to 18
    • PubDate: Mon, 14 Sep 2015 14:23:20 GMT
  • Volume 18 Issue 2 - Topic index Vols 1 to 18
    • PubDate: Mon, 14 Sep 2015 14:23:20 GMT
  • Volume 18 Issue 2 - Editorial policy
    • PubDate: Mon, 14 Sep 2015 14:23:20 GMT
  • Volume 18 Issue 2 - Notes to authors
    • PubDate: Mon, 14 Sep 2015 14:23:20 GMT
  • Volume 18 Issue 1 - Subscription
    • PubDate: Tue, 11 Mar 2014 08:33:04 GMT
  • Volume 18 Issue 1 - Notes to authors
    • PubDate: Tue, 11 Mar 2014 08:33:04 GMT
  • Volume 18 Issue 1 - Editorial policy
    • PubDate: Tue, 11 Mar 2014 08:33:04 GMT
  • Volume 18 Issue 1 - Topic index
    • PubDate: Tue, 11 Mar 2014 08:33:04 GMT
  • Volume 18 Issue 1 - Author index
    • PubDate: Tue, 11 Mar 2014 08:33:04 GMT
  • Volume 18 Issue 1 - How perceptions of empowerment and commitment affect
           job satisfaction: A study of managerial-level effects
    • Abstract: Rae, Kirsten
      This study examines factors that affect an employee's level of job satisfaction. Understanding job satisfaction is important because it has implications for positive or negative workplace outcomes. This study examines the main effect of the association between a manager's level of psychological empowerment, organisational commitment and job satisfaction, and the interaction effect of these associations moderated by the level of the manager's position within the organisation. Specifically, the managerial employee's level of job satisfaction is examined because managerial perceptions may have flow-down effects throughout an organisation. A sample of 301 Australian chief financial officers, human resource managers and chief executive officers was surveyed. The results of the regression analyses revealed partial support for the main effects of the associations between managers' perceptions of organisational commitment, psychological empowerment and job satisfaction, as well as how the association is moderated by managerial level. The findings of the study show that chief executive officers and human resource managers sought autonomy to have job satisfaction, while all three managerial levels sought affective commitment to be able to experience job satisfaction.

      PubDate: Tue, 11 Mar 2014 08:33:04 GMT
  • Volume 18 Issue 1 - Is goodwill capitalisation value relevant' Some UK
    • Abstract: Qureshi, Maqsood Iqbal; Ashraf, Dawood
      The treatment of goodwill, whether to capitalise or expense in the year of acquisition, has been a topic of debate over the last two decades. Since 1998, the Financial Reporting Standard (FRS 10) in the UK requires firms to capitalise purchased goodwill and amortise it through periodic charges to the profit and loss account rather than expense in the year of acquisition. The FRS 10 remained effective until 2003 and was since replaced by the International Financial Reporting Standard 3 (IFRS 3). The purpose of this study is to examine the association between purchased goodwill and market value of the firm by using a market valuation model that includes both balance sheet and income statement items, after controlling for the valuation effects of other intangibles assets: research and development (R&D), and advertising. Empirical results suggest a strong positive association between capitalised goodwill and firm market value, after controlling for other intangible assets such as R&D and advertising.

      PubDate: Tue, 11 Mar 2014 08:33:04 GMT
  • Volume 18 Issue 1 - Marketing mix, service quality and loyalty In
           perspective of customer-centric view of balanced scorecard approach
    • Abstract: Islam, Majidul; Yang, Yi-Feng; Hu, Yu-Jia; Hsu, Cheng-Se
      A high level of customer loyalty has been identified as a successful marketing approach enabling firms to become more profitable. When firms retain their customers and build new relationships, they have more marketing capability to meet customer needs and preferences. This newly built relationship affects purchase behaviours positively and retains customers committed to repurchasing. The purpose of this study is to borrow the customer-centric view of the balanced scorecard approach to investigate several interconnected relationships such as marketing mix, service quality and customer loyalty. Utilising multi-source samples consisting of 200 customers from four large retail chain stores, as well as the multi-regression approach and Sobel test, the study ensued in providing suggestion that there is a significant mediator effect of customer service quality in the interconnected relationship between marketing mix and customer loyalty. The finding provides important information for retail chain stores that need to promote customer service quality as a vital practice for customer retention.

      PubDate: Tue, 11 Mar 2014 08:33:04 GMT
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Heriot-Watt University
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