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The purpose of this paper is to explore the implications for student learning when accounting education is delivered in the student’s non-native language. It examines the impact on learning arising from the different components of English language competencies, namely, listening, reading, writing, and speaking.

The data are drawn from focus group interviews with students from Mainland China undertaking an accounting degree in Australia.

The findings indicate that students relied primarily on their reading instead of listening to seek understanding, and in turn, writing was considered less important compared to listening and reading. Notably, speaking was overlooked by many students as it was considered the least important skill necessary to achieve success as a student and to be a competent practitioner. Students developed a misconception that the quality of oral communication required of accountants in practice is unimportant.

The findings will assist accounting educators and the accounting profession in designing and implementing appropriate instructional strategies and assessment tasks for international students. One suggestion includes a more balanced weighting between written and oral assessment.

Few studies have specifically explored the impact of English language on learning accounting. While some studies examine specific aspects of language as a unitary concept, little has been reported on the impact of all components of the language skill-set on student learning.

Offsite construction approaches and methodologies have been proffered a potential solution for controlling “traditional” projects, especially where high levels of complexity and uncertainty exist. Given this, locations such as Western Australia (WA), where there are unique housing provision challenges, offsite construction method was considered a potential solution for not only addressing the complexity/uncertainty challenges but also alleviating the housing shortage. However, whilst acknowledging the benefits of offsite construction, recognition was also noted on perceived barriers to its implementation, primarily relating to cost uncertainty. This recognition is exacerbated by very limited offsite construction cost data and information available in the public domain. In response to this, this paper sims to provide detailed cost analysis of three offsite construction projects in WA.

To hold parameters constant and facilitate cross-case comparative analysis, data were collected from three embedded case studies from three residential housing projects in WA. These projects represent the most contemporary implementation of offsite in WA; where two were completed in 2016/2017 and the third project was still ongoing during the data collection of this research. The research methodological approach and accompanying data analysis component engaged a variety of techniques, which was supported by archival study of project data and evidence gathered from the offsite construction provider.

Core findings revealed three emerging themes from residential offsite construction projects pertinent to cost. Specifically, the overall cost of delivering residential housing project with offsite construction techniques, the cost variability of offsite construction residential housing projects as impacted by uncertainties and the cash flow of residential offsite construction projects based on the payment term. These three major cost drivers are elucidated in this paper.

This research presents new cost insights to complement the wider adoption of offsite construction techniques. It presents additional information to address the limited cost data and information of offsite construction projects available in the public domain particularly for residential housing projects (within the bounded context of WA). It also highlights the further stages needed to enhance data validity, cognisant of universal generalisability and repeatability, market maturity and stakeholder supply chains.

By conducting the 2006 global Common Body of Knowledge (CBOK) study, The Institute of Internal Auditors (IIA) attempts to better understand the expanding scope of internal auditing practice throughout the world. The purpose of this review of recent internal auditing literature in Asia Pacific is to document how the internal audit function is changing in response to the shifts in global business practices.

The literature in Asia Pacific is reviewed with a focus on developments that have implications for the expanded scope of internal auditing and the changing skill sets of internal auditors. This focus has implications for CBOK 2006.

The literature indicates a paradigm shift in the activities performed by internal auditors. The increasing complexity of business transactions, a more dynamic regulatory environment in Asia Pacific, and significant advances in information technology have resulted in opportunities and challenges for internal auditors. Although in 2004, The IIA responded to the changing organizational environment by updating the professional practices framework, more work needs to be done to prepare internal auditors for the expanded set of skills and knowledge required to perform audits of the future.

By presenting an overview of past literature in Asia Pacific and discussing the shifting demands on internal audit services, the researchers hope to motivate further research in the field.

The purpose of this paper is to examine the extent to which ethics education is incorporated in the curriculum by accounting academics (EXTENT) and its relationship with the following four factors: accounting academics’ attitudes towards ethics education (ATTDE); head of department support (HODS); peer support (PEERS); and accounting academics’ ethics teaching self-efficacy (ETSE).

The study utilises data from a questionnaire survey of 117 accounting academics in Malaysia and engages path analysis to test various hypothesised relationships.

The results indicate that ATTDE, HODS and PEERS have a significant and positive impact on accounting academics’ ETSE. The findings also suggest that ETSE and PEERS have a direct and positive impact on EXTENT. Overall, ETSE is found to be a significant mediating variable in the relationship between ATTDE, HODS, PEERS and EXTENT.

The relatively small sample of 117 Malaysian accounting academics and the limited number of factors studied as drivers of ETSE, which limits generalisability of the results.

This paper is particularly useful for informing heads of departments and the regulatory and professional bodies of resourcing and fostering a work environment that supports peer support and interactions as well as knowledge resources that facilitate individual accounting academics’ to integrate ethics content in their courses or units.

The study is guided by Bandura’s (1977, 1997) self-efficacy theory and adapts Tschannen-Moran and Hoy’s (2001) teacher efficacy construct in understanding how accounting academic’s belief in one’s ability to complete tasks and achieve goals affects the level of integration of ethics in their courses.

Audit committees have been established with varying success in recent years. Although they should have a broad mandate to deal with a range of corporate issues, the committees often concentrate primarily on external audit reviews. This tendency can be addressed through the development of a close relationship between the audit committee and internal audit. The factors which will affect the internal auditor′s ability to foster this relationship include competence, corporate culture and positive thinking. Internal auditors have the opportunity to influence the role of the audit committee and ensure maximum effect in respect of good corporate management and control.

The export of accountancy education to South East Asia has grown rapidly for a number of Australian universities. This study describes the experience of one university in establishing both a twinning degree programme and a completely off‐shore degree programme in accountancy. Using a case study methodology, the perceptions, experiences and actions of those managing such off‐shore programmes are related. The philosophy underlying off‐shore programmes, together with the pedagogical approaches used, are discussed. Initial concerns about dealing with the anecdotal stereotype Asian student have been addressed, and the Asian students have, in general, achieved comparable results to the Australian students. Some modifications to the degree programmes have been made to allow for local differences but the fundamental principle of offering the same degree as that offered in Australia has been strictly adhered to.

South East Asia is the area for challenge, opportunities and expansion. An overview of the opportunities in various SE Asian regions is given, together with a commentary of how these opportunities can be seized and capitalised upon.