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Department of Accounting and Finance

Recent Publications

Books and Book Chapters Published in 2008

  • Lavermicocca, C. (2008) "Impact of the Corporate Structure on an Understanding of Taxpayer Compliance Behaviour" Chapter 15, pp 200-224 in "Tax Administration: Safe Harbours and New Horizons", edited by Michael Walpole and Chris Evans and published by Fiscal Publications, Birmingham, UK
  • Yip, S. W., Cummings, L. S., and Evans, E., (2008), “Australian SME Readiness to Adopt AIFRS”, Monograph. December. ISBN: 978-3-639-08913-4, VDM Verlag, Germany.

Conference Publications

  • Aoun, C.  (2008), Peer-Assessment and Learning Outcomes: Product Deficiency or Process Defectiveness?, the proceedings of The 34th International Association for Educational Assessment (IAEA) Conference, 7-12 September,  Cambridge University
  • Chand P, (2008) Accounting Judgment and Decision Making Research in Top-Tier Accounting Journals (1971–2005) European Accounting Association 31st Annual Congress Rotterdam 23 – 25 April
  • Chen C, (2008) The value of the consensus and timeliness in markets with few analysts: evaluating analyst forecast accuracy in Australia European Accounting Association 31st Annual Congress Rotterdam 23 – 25 April
  • Cheung E., Evans E. and Wright S., (2008), ‘Tracing the elements associated with quality of financial reporting in Australia: Echoes from the past’, Proceedings of the 12th World Congress of Accounting Historians, Istanbul, Turkey, 20-24 July, 2008. ISBN 978-975-01960-3-4
  • Cui T, Evans E, Wright S, Crowe S (2008) Have the Objectives of the ASX Recommendations on Good Corporate Governance been achieved? Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Sydney, 5–8 July
  • Cummings, L. S., Dyball, M., and Chen, J. H., (2008), “Voluntary Disclosures as a Representation of Entity Status: Managerial Perspectives in Not-for-Profit organizations”, International Society for Third Sector Research (ISTR) 8th International Conference, 9th-12th July, Barcelona, Spain
  • Dilernia C, Hazelton J, (2008) Accounting, Accountability and Money: Implications of Georg Simmel's Philosophy of Money for the social and environmental accounting project Critical Perspectives on Accounting New York 24 – 28 April
  • Dyball, M., Cummings, L. S., and Yu, H., (2008), “Adoption of the Concept of a Balanced Scorecard within NSW Health and Hunter New England Health: an exploration of staff attitudes”, Accounting and Finance Association of Australia and New Zealand (AFAANZ), 6th-8th July, Sydney, Australia
  • Dyball M, Cummings L, Yu H, (2008) Adoption of the Concept of a Balanced Scorecard within NSW Health and Hunter New England Health:  An Exploration of Staff Attitudes Global Management Accounting Research Symposium Sydney 11 – 13 June
  • Ekanayake, A. Perera, H. and Perera, S. (2008). Towards a framework to explain the role of accounting in corporate governance: with special reference to the banking sector in Sri Lanka,  Asian-Pacific Conference on International Accounting Issues, Paris, 9-12 November
  • Evans, E. and Juchau, R. (2008). Accounting education in Colleges of advanced education: A story of transition, 12th World Congress of Accounting Historians, July 20-24, Istanbul Turkey, Congress proceedings Vols 1-3
  • Fargher N, Kalotay E, (2008) An empirical study of the relation between equity implied probabilities of default and fundamental information International Risk Management Conference Florence, June 12-14
  • Hazelton J, (2008) Options for Australian Corporate Water Reporting 4th International Conference on Water Resources and Environmental Research, Adelaide, April 15 – 17
  • Hazelton, J. A (2008) Thirst For Knowledge? The Desirability And Feasibility Of Embedded Water Labelling In Australia 7th Australasian Conference on Social and Environmental Accounting Research, Adelaide, December 2008
  • Heidhues E, Patel C (2008) Convergence of Accounting Standards in Germany: Biases and Challenges International Conference on Accounting and Business, Shanghai, China 6 – 8 June
  • Heidhues E, Patel C (2008) The Role of Accounting Information in Decision-Making Processes in a German Dairy Cooperative International Conference on Accounting and Business Shanghai, China June 6 – 8
  • Hellmann, A., Perera, H. and Patel, C. (2008). Accounting ecology and the adoption of International Financial Reporting Standards in Germany, Asian-Pacific Conference on International Accounting Issues, Paris, 9-12 November
  • Lavermiocca, C (2008) Tax risk management: a review of recent developments in tax risk management and an analysis of its impact on the tax function within a large corporations Australian Taxation Teachers’ Association Conference Tasmania 23 – 25 January
  • Lavermicocca, C (2008) Impact of the Corporate Structure on an understanding of Taxpayer Compliance Behaviour 8th International Tax Administration Conference Sydney 27 – 28 March
  • Leong S, Hazelton J (2008) The Case of Mandatory Reporting of Corporate Political Donations: Lessons from an Alternative Reporting Model for the TBL Debate Critical Perspectives on Accounting New York 24 – 28 April
  • Leong S., and J. Hazelton (2008) Complementing TBL Reports With Central Database Disclosure Regimes 7th Australasian Conference on Social and Environmental Accounting Research, Adelaide, 7-9 December
  • McNair, C.J., Watts, T. and Baard, V. (2008), The only limits are those we place upon ourselves: Improving productive potential by exploring the productive limits in the service industry. In Critical Perspectives in Accounting Conference, ed. T. Tinker.  City University of New York, New York 24 – 28 April
  • Pan, P and Perera, H. (2008). An empirical investigation into the market relevance of university accounting programmes: an Australian study, Asian-Pacific Conference on International Accounting Issues, Paris, 9-12 November
  • Rahman, A., Yammeesri, J. and Perera, H. (2008). Abnormal accruals in international settings: A comparative study of the USA, Japan and Thailand, American Accounting Association Annual Meeting, Anaheim, California, 3-6 August
  • Sadeghi M, Li L, (2008) Price Performance and Liquidity Effects of Changes in the Composition of Stock Indices: Evidence from Chinese Equity Markets 15th Annual Global Finance Conference Hangzhou China May 18 – 20
  • Tello Melendez E. and J. Hazelton (2008) Implementation Of Standardised Water Accounting In Australia 7th Australasian Conference on Social and Environmental Accounting Research, Adelaide, 7-9 December
  • Tello Melendez E, Hazelton J (2008) Disclosure of Corporate Political Donations: Australian Evidence Critical Perspectives on Accounting New York 24 – 28 April
  • Vatanasakdakul, S. (2008). National culture’s impact on B2B technology adoption in Thailand, Proceedings of 14th Americas Conference on Information Systems (AMCIS), Toronto, Canada
  • Vatanasakdakul, S. (2008). Introducing Cultural Fit Factors to Investigate the Appropriateness of B2B Technology Adoption to Thailand, Proceedings of the 21st Bled eConference eCollaboration, Slovenia 15 – 18 June
  • Watts, T., McNair, C.J., Baard, V. and Polutinik, L. (2008), Advanced capacity cost management models: Making visible the structural limits of capacity. In Global Accounting and Organisational Change Conference (GAOC), ed. Z.Hoque. La Trobe University, Melbourne 9 – 11 July
  • Wright S, Zhao Y, Hobbes G, (2008) Predicting Future Cash Flow from Operations: Australian Evidence European Accounting Association 31st Annual Congress Rotterdam 23 – 25 April
  • Wu H, Fargher N, Wright S, (2008) Accounting for Investments and the Relevance of Losses to Firm Value European Accounting Association 31st Annual Congress Rotterdam 23 – 25 April
  • Wu, Hui Ying  Perera, H. and Patel, C. (2008). The effectiveness of Anglo-American concepts of corporate governance and financial reporting in China, Asian Academic Accounting Association annual conference, Dubai, 29 November- 1 December

Journal Articles

  • Baard, V. and Watts, T. 2008, The Value of Prerequisites: A link between understanding and progression, eJournal of Business Education and Scholarship of Teaching, 2(1), pp.1-10
  • Benson, K., Gray, P., Kalotay E., and Qui, J. 2008.  Portfolio construction and performance measurement when returns are non-normal. Australian Journal of Management, Vol. 32 Issue 3, pp 445-461
  • Boyce, G. 2008. The social relevance of ethics education in a global(ising) era: From individual dilemmas to systemic crises, Critical Perspectives on Accounting Volume 19, Issue 2, pp255-290
  • Boyce G, Greer S, Blair B, and Davids C (2008) “Integrating Sociological Concepts into the Study of Accounting: Yielding the Benefits of Team Teaching”, Asian Social Science, 4(3), pp. 48-58
  • Chand, P, Cummings L (2008) ‘The Political and Unstable Nature of the IASB’s ‘Stable Platform’: Post-Convergence Australian Experience’ Australian Accounting Review Vol 18, Issue 3, pp. 175 – 184
  • Chand, P. and Patel C., 2008. Convergence and harmonization of accounting standards in the South Pacific region. Advances in Accounting, Vol 24, Issue 1, pp. 83 - 92
  • Cheung E., Evans E. and Wright S., (2008) The Adoption IFRS in Australia: The case of AASB138 (IAS 38) Intangible Assets, Australian Accounting Review, Vol 18, Issue 3, pp 248 - 256
  • Chugh, S. and Fargher, N. 2008. Does accounting choice influence US investment in non-US companies? Evidence from US institutional investment in Australian companies. Accounting and Finance, Vol 48 number 1, pp 99–121
  • Cummings, L. S. 2008. Managerial attitudes toward environmental management within Australia, the People's Republic of China and Indonesia. Business Strategy and the Environment. Volume 17, Issue 1, pp 16 – 29
  • Evans, E 2008. The Australian Society of Accountants' Attempt to Introduce a Qualifying Examination in the Early 1970s: a Case of Form Over Substance Accounting Education: an international journal Volume 17, Issue 1 pp 65 – 81
  • Evans, E. and Rigby, B. 2008. Integrating Academic Skills in an Elective Intermediate Accounting Subject, Asian Social Science, Vol. 4, No. 3, March, pp. 59-65
  • Fargher, N., Lee H. and Mande V. 2008. The Effect of audit partner tenure on client managers’ accounting discretion, Managerial Auditing Journal, Vol. 23 No. 2. 161- 186
  • Haswell, S.M. and Langfield-Smith, I.A. (2008). Fifty-Seven Serious Defects in ‘Australian’ IFRS. Australian Accounting Review, Vol 18, No. 44, pp. 46-62
  • Haswell, S.M. and Langfield-Smith, I.A. (2008) Serious IFRS Defects a Trifling Matter? Reply to Two Commentaries on 57 Serious Defects in Australian IFRS Australian Accounting Review, Vol 18, No. 47, pp. 294-296
  • Lau B, Proimos A, Wright S 2008 Accounting measures of operating performance outcomes for Australian mergers Journal of Applied Accounting Research Vol 9 Issue 3, pp 168 – 180
  • Narayanan, V. and P. Chand. 2008. A Framework for Assessing Organizational Values Reflected in Corporate Sustainability Reporting. Journal of the Asia-Pacific Centre for Environmental Accountability, Vol. 14 No. 3: 3-17
  • Neill, B Sadeghi, M and Watts, E., (2008) Are Insider Trades Profitable? Evidence from Directors’ Trade on the Australian Stock Exchange, Corporate Ownership and Control, Vol 5 No. 3  pp 176 - 187
  • Proimos, A. Resilience: The Resumption of Shareholder Primacy. 2008 Journal of Corporate Ownership and Control, Volume 5, No.2  pp. 146 – 151
  • Velayutham, S. and Perera, H., (2008). The Role of Professional Accounting Programmes: Towards a Reflective Practicum, International Journal of Management Education Vol 7 No.1, pp. 29-40
  • Young, R. & Aoun C. (2008), Generic Skills to Reduce Failure Rates in an Undergraduate Accounting Information System Course, Asian Social Science, Vol. 4, No. 10, pp. 60-70

Professional Publications

  • Chand P, Cummings L (2008) Embracing IFRS for SMEs: An Australian Perspective The Fiji Accountant, October, pp 6-8
  • Chen R., Dyball M. and Wright S. (2008), Corporate strategy – does it matter who sits on the board? Keeping good companies, Vol. 60, No. 6, July, pp 330-332