Search results

1 – 10 of 371
Article
Publication date: 3 September 2018

Ammad Ahmed, Helen Higgs, Chew Ng and Deborah Anne Delaney

This paper aims to investigate the determinants of women representation on Australian corporate boards under the ASX’s “if not, why not” corporate governance framework. It further…

1166

Abstract

Purpose

This paper aims to investigate the determinants of women representation on Australian corporate boards under the ASX’s “if not, why not” corporate governance framework. It further aims to improve the study of Geiger and Marlin (2012) by using a theoretically sound two-limit Tobit model to examine the determinants.

Design/methodology/approach

This study uses the two-limit Tobit model to examine the determinants of women representation on ASX 500 boards. This approach is used due to the censored nature of the dependent variable.

Findings

This study finds that the two-limit Tobit model is an appropriate methodology to accommodate the censored dependent variable. It further finds that firm size, women as chair of boards, corporate governance index, Global Reporting Initiative signatory, debt ratio, average board age, BIG4 auditors, chief executive officer tenure and shareholder concentration are major determinants of women on boards.

Research limitations/implications

The use of only ASX 500 companies and the sample years (2011-2014) may limit the generalisation of the findings.

Originality/value

This is the first extensive longitudinal Australian study to examine the drivers of women representation on corporate boards. It is also the first of its kind to use the two-limit Tobit model to consider these determinants.

Details

Accounting Research Journal, vol. 31 no. 3
Type: Research Article
ISSN: 1030-9616

Keywords

Book part
Publication date: 9 August 2016

Yulia Tolstikov-Mast

For the past several decades, the field of global leadership has made noteworthy theoretical and empirical progress. The role of a global follower, however, has not been addressed…

Abstract

For the past several decades, the field of global leadership has made noteworthy theoretical and empirical progress. The role of a global follower, however, has not been addressed to date. This chapter focuses on global followers and global followership as vital elements of a global leadership process supporting a traditional followership view that “leadership can only occur if there is followership” (Uhl-Bien, Riggio, Lowe, & Carsten, 2014, p. 83). Two assumptions ground the arguments: global leaders and global followers are engaged in a partnering process of global leadership, and followers and global followers have distinctive characteristics influenced by their specific environments. To explore those assumptions, we start by introducing the followership theory and relevant followership characteristics. Subsequently, we address the role of context in global leader–follower dynamics, extrapolate global followership characteristics from relevant multidisciplinary literature, and offer an example of a global leader–follower partnership. Next, we examine mentions of global followers and global followership in academic and nonacademic literature, and define a global followership construct. The conceptual framework, global followership model, research agenda, and practical implications conclude the manuscript.

Article
Publication date: 1 December 2002

Christine Ryan and Chew Ng

Probity audits, real time audits which review compliance with process and conformance with guidelines, are gaining popularity in the Australian public sector. Prior research has…

2372

Abstract

Probity audits, real time audits which review compliance with process and conformance with guidelines, are gaining popularity in the Australian public sector. Prior research has noted that the conduct of probity audits by auditors‐general may pose problems for their independence. This paper provides empirical evidence on the extent to which probity audits are performed by auditors‐general in Australia, and the perceptions of auditors‐general to any dilemmas posed. The study finds that approximately half of the auditors‐general conduct probity audits, and that “independence” is a key concern for those who do not perform these tasks. This in‐depth study of probity audits contributes to an understanding of the changing nature of public sector audit.

Details

Managerial Auditing Journal, vol. 17 no. 9
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 1 December 2006

Pak K. Auyeung, Ron Dagwell, Chew Ng and John Sands

This study is an exploratory examination of cultural differences in accounting educators’ epistemological beliefs of accounting ethics education. It is motivated by a renewed…

1124

Abstract

This study is an exploratory examination of cultural differences in accounting educators’ epistemological beliefs of accounting ethics education. It is motivated by a renewed global interest in accounting ethics in recent years following the reported breaches of ethical conducts by individuals from different cultures. In Pratt’s model, conceptions of teaching should be an interdependent and internally consistent trilogy of beliefs, intentions and actions. The purpose of this empirical study is to sketch an outline of how accounting ethics education is broadly understood by accounting educators from three different cultural backgrounds, the Anglo‐influenced Australian, the Chinese and the Moslem‐dominated Malaysian. It explores the cross‐cultural variations in their epistemological beliefs of what to teach, objectives to achieve, the ethics educator, and the learning process. Results suggest that Australian and Malaysian accounting educators differed significantly in their epistemological beliefs on the source of knowledge as well as the acquisition of knowledge. Interestingly, there were no significant statistical differences in the epistemological beliefs held by participants in this study concerning other issues in accounting ethics education, i.e. the delivery of ethics education, transferability, goals of ethics education, separate course, and qualification.

Details

Accounting Research Journal, vol. 19 no. 2
Type: Research Article
ISSN: 1030-9616

Keywords

Article
Publication date: 1 January 1996

A. Chew Ng and Keith A. Houghton

Previous researchers (eg. Libby, 1976 and Salamon et al., 1976) have proposed three alternative strategies for improving decisions: (1) changing the information set; (2) replacing…

Abstract

Previous researchers (eg. Libby, 1976 and Salamon et al., 1976) have proposed three alternative strategies for improving decisions: (1) changing the information set; (2) replacing the decision maker with a model; and (3) training the user (e.g. with the use of feedback information). The present research focusses on the role of feedback in the prediction of corporate failure. The effect of various types of feedback on human judgments is examined in the present study in two ways. The first section of the paper extends Kessler and Ashton's (1981) study which looked at the impact of several alternative types of feedback. Using 173 advanced undergraduate students as subjects, we find that, contrary to general expectations, both task properties and lens model feedback are not effective for decisions taken within a financial accounting context. Several possible explanations are given for this result. The second section of the paper examines the effect of outcome feedback within a financial accounting context. The participants in this study were 40 advanced undergraduate students. We found that outcome feedback is an effective means for promoting learning even where the task is not highly predictable.

Details

Asian Review of Accounting, vol. 4 no. 1
Type: Research Article
ISSN: 1321-7348

Article
Publication date: 1 March 2001

Chew Ng and Christine Ryan

“Probity audits” are a new type of audit gaining some popularity in the Australian public sector. Probity audits refer to independent reviews of government privatisations…

1276

Abstract

“Probity audits” are a new type of audit gaining some popularity in the Australian public sector. Probity audits refer to independent reviews of government privatisations, contracting out projects (government procurements), and expression of interests to ascertain whether procedures followed are consistent with appropriate regulations, guidelines and best practice principles of openness and transparency. In recent times probity audits have been used by Australian public sector agencies in such activities as procurement, disposal of assets and contracting out of services. They provide one means of demonstrating open and accountable government processes, and assuring taxpayers that they are receiving value for money. However, there is scant empirical evidence on this topic. Surveys government departments in one Australian jurisdiction on their practices in relation to probity audits. Concludes that, while many have conducted probity audits, the concept is not fully understood. Further, the majority of the audits conducted were “real‐time” and performed by parties outside the public sector. Concludes by suggesting areas for further research.

Details

Managerial Auditing Journal, vol. 16 no. 2
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 2 August 2013

Nava Subramaniam, Jenny Stewart, Chew Ng and Art Shulman

– The purpose of this paper is to identify factors that affect corporate governance in Australian state government departments.

4507

Abstract

Purpose

The purpose of this paper is to identify factors that affect corporate governance in Australian state government departments.

Design/methodology/approach

A qualitative analysis of semi-structured interviews with 65 executives and middle managers from 25 departments across Australia is used. The interviews identified managers ' perceptions of the structures and practices of governance in four nominated areas: strategic planning, auditing, risk management and capacity building. A social capital model is utilised to analyse the data along structural, relational and cognitive dimensions.

Findings

Aligned with the structural dimension, frequent departmental and leadership changes and the size and complexity of departments are reported as major barriers to good governance, while well-structured committees are perceived to strengthen governance. Aligned with the relational dimension, a culture of good working relationships between staff and strong leadership are recognised as critical for strong governance while, aligned with the cognitive dimension, a lack of shared understanding of risk, a short-term focus, and unclear individual roles and organisational goals are seen as barriers to effective governance.

Research limitations/implications

The evidence is based on perceptions of participants and may not reflect actual practices nor the perceptions of others.

Originality/value

A contribution of this study is the application of social capital theory to advance understanding of public sector governance. The study adds insights into the behavioural and organisational factors that encourage or impede effective governance based on the experiences of managers from key governance functions.

Article
Publication date: 13 July 2021

Sheila Conejos, Michael Y.L. Chew, Karlyn Tay, Stephen Tay and Sufiana Safiena

The maintenance of green building technologies such as building-integrated photovoltaic (BIPV) is a challenge due to the non-existence of maintainability considerations during the…

Abstract

Purpose

The maintenance of green building technologies such as building-integrated photovoltaic (BIPV) is a challenge due to the non-existence of maintainability considerations during the design stage. This led to building defects which accounts to high expenditures throughout the building's lifecycle. The use of BIPV in buildings is an emergent trend, and further research is requisite for their maintainability. This paper assesses the performance and maintainability of BIPV façade applications based on the green maintainability design considerations.

Design/methodology/approach

Qualitative method is undertaken in this study, which includes field surveys, instrumental case studies and stakeholder interviews to probe the issues linked with the BIPV's maintainability.

Findings

Findings have shown some technical defects discovered in BIPV applications in tropical areas, as well as issues on cost, aesthetics and implementation are the main causes for the low adoption of BIPV in Singapore.

Originality/value

Understanding the research outcomes will embolden designers and allied professionals to team up in ensuring the long-term maintainability and sustainability of green building technologies. This research gives recent and important information in the design, installation and maintainability of BIPV, as well as good practices that would add value to facilities management and to the design of green building technologies.

Details

International Journal of Building Pathology and Adaptation, vol. 41 no. 2
Type: Research Article
ISSN: 2398-4708

Keywords

Book part
Publication date: 26 January 2023

Farzana Quoquab, Maizaitulaidawati Md Husin, Rohaida Basiruddin and Abdul Hamid Mohamed

Traditional Chinese Medicine (TCM) is a complete medical healthcare system that encompasses acupuncture, acupressure, moxibustion, herbal medicine, diet, tui na massage, and…

Abstract

Traditional Chinese Medicine (TCM) is a complete medical healthcare system that encompasses acupuncture, acupressure, moxibustion, herbal medicine, diet, tui na massage, and exercises (tai chi and qigong) among other traditional therapies. It uses herbs and natural resources to produce the traditional medicines and focuses on maintaining the balance between body and mind. As such, many aspects of TCM can be considered as green and sustainable. While there is market demand for TCM in some countries and among some communities, some others are still not aware of TCM. Moreover, there are fewer discussions in the academic platforms on TCM. This case highlights the scenario of TCM based on Malaysia’s perspective and discusses its challenges and prospects.

Details

Sustainability and Social Marketing Issues in Asia
Type: Book
ISBN: 978-1-80071-845-6

Keywords

Article
Publication date: 19 September 2008

Shadi Farshadfar, Chew Ng and Mark Brimble

The purpose of this paper is to examine the relative predictive ability of earnings, cash flow from operations as reported in the cash flow statement, and two traditional measures…

3295

Abstract

Purpose

The purpose of this paper is to examine the relative predictive ability of earnings, cash flow from operations as reported in the cash flow statement, and two traditional measures of cash flows (i.e. earnings plus depreciation and amortisation expense, and working capital from operations) in forecasting future cash flows for Australian companies. Further, an empirical investigation of the extent to which firm size, as a contextual factor, influences the predictability of earnings and cash flow from operations is presented.

Design/methodology/approach

The authors' sample includes 323 companies listed on the Australian Stock Exchange between 1992 and 2004 (3,512 firm‐years). They employ the ordinary least squares and fixed‐effects approaches to estimate their regression models. To evaluate the forecasting performance of the regression models, both within‐sample and out‐of‐sample forecasting tests are employed.

Findings

The authors provide evidence that reported cash flow from operations has more power in predicting future cash flows than earnings and traditional cash flow measures. Further, the predictability of both earnings and cash flow from operations significantly increases with firm size. However, the superiority of cash flow from operations to earnings in predicting future cash flows is robust across small, medium and large firms.

Originality/value

The authors' results, in terms of firm size, imply that the users of accounting information should be cautious in assessing the utility of earnings and cash flow measures in forecasting future cash flows as firm size decreases.

Details

Pacific Accounting Review, vol. 20 no. 3
Type: Research Article
ISSN: 0114-0582

Keywords

1 – 10 of 371