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Article
Publication date: 25 July 2019

Mark Tucker, Christine Jubb and Chee Jin Yap

The purpose of this paper is to investigate the extent to which the three constructs associated with the theory of planned behaviour (TPB) can explain student banking…

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Abstract

Purpose

The purpose of this paper is to investigate the extent to which the three constructs associated with the theory of planned behaviour (TPB) can explain student banking intentions and assist in understanding their bank satisfaction.

Design/methodology/approach

This research issue was investigated using a mixed methods approach, incorporating both qualitative and quantitative methods. Convenience sampling was used. Factor analysis and logistic regression were used to ascertain the relevance of the TPB in explaining student banking intentions.

Findings

Using factor analysis, perceived behavioural control was shown to be the key determinant in explaining student banking intentions. Using a logistic regression, the TPB was shown to have strong application in predicting customer satisfaction with all three of its constructs significant, but weaker application for predicting the likelihood of a bank switch, with subjective norms and attitude significant, and even less for the likelihood of recommending the bank to a friend, with only perceived behavioural control significant.

Research limitations/implications

The use of an online survey which limits the pool of respondents to internet users, together with the sample size, limit the generalisability of findings.

Practical implications

Banks can better target and understand the drivers that influence both student banking intentions and customer satisfaction. This knowledge will allow banks to better attract and retain student customers.

Originality/value

Provides insight to and a better understanding of how the TPB can explain and predict student banking intentions. This study fills a gap in the literature by concentrating on student banking behaviour in Australia, a substantial segment of bank customers that has received little research.

Details

International Journal of Bank Marketing, vol. 38 no. 1
Type: Research Article
ISSN: 0265-2323

Keywords

Article
Publication date: 7 November 2016

Amir Moradi-Motlagh, Christine Jubb and Keith Houghton

Facing budgetary challenges, successive Australian Governments have chosen to proportionally reduce public expenditure on universities relative to levels of activity in…

Abstract

Purpose

Facing budgetary challenges, successive Australian Governments have chosen to proportionally reduce public expenditure on universities relative to levels of activity in both teaching and research. The question asked in this paper is whether Australia’s universities increased their efficiency in a manner consistent with the demands of government to provide productivity “dividends” or efficiencies?

Design/methodology/approach

Using archival data for 37 Australian universities from 2007 to 2013, this paper examines changes in productivity of university groups and individual institutions using the data envelopment analysis technique.

Findings

Results show a statistically significant system-wide (or technological) productivity improvement of 15.2 per cent from 2007 to 2013, but there was little average individual institutional change in efficiency. Productivity improvements were clearly observable for the Group of 8 institutions with an improvement of 25.1 per cent.

Research limitations/implications

Universities, like other public sector bodies, can both improve individually and as an overall system. The system has improved greatly in terms of productivity at higher levels than may be anticipated.

Originality/value

Using data contemporaneous with a period of great change in university funding and sector competition, this study reveals how some universities benefited, whereas others struggled to maintain their relative position.

Details

Pacific Accounting Review, vol. 28 no. 4
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 5 February 2018

Mark Tucker and Christine Jubb

The purpose of this paper is to investigate and comment on the factors used by Australian students to select their bank and the products and services they utilise, based…

1163

Abstract

Purpose

The purpose of this paper is to investigate and comment on the factors used by Australian students to select their bank and the products and services they utilise, based on responses to an online questionnaire.

Design/methodology/approach

A mixed-methods approach, incorporating both qualitative and quantitative methods, was used to investigate this research issue. Convenience sampling resulted in 276 completed online responses. Mean ranking and factor analysis methods were employed to identify the key factors used in selecting a bank and frequency analysis used to examine the products and services utilised by students.

Findings

The key factors used by students to select a bank in Australia were bank competence, recommendations and outside influences, bank costs, returns and services, and finally location. The main bank products and services used by students were automated teller machines (ATMs), savings accounts, internet and telephone banking, and debit cards.

Research limitations/implications

The use of an online survey which limits the pool of respondents to internet users and, the sample size limits generalisability of the findings.

Practical implications

Banks can better target and understand the key determinants used by students in selecting a bank and the products and services this group values. This will allow Australian banks to develop programs to better attract and retain student customers.

Originality/value

Provides insight to and understanding of the determinants used by students to select their bank and the products and services they utilise. Furthermore, this study fills a gap in the literature by focusing on the banking behaviour of Australian students, an important segment of bank customers previously under-researched.

Details

International Journal of Bank Marketing, vol. 36 no. 1
Type: Research Article
ISSN: 0265-2323

Keywords

Article
Publication date: 5 December 2016

Shamsun Nahar, Mohammad Azim and Christine Jubb

The purpose of this paper is to investigate the extent of risk disclosure and the factors determining this for all listed banks in Bangladesh.

1877

Abstract

Purpose

The purpose of this paper is to investigate the extent of risk disclosure and the factors determining this for all listed banks in Bangladesh.

Design/methodology/approach

Relying on a theoretical framework based on agency theory and the creation of a risk disclosure index (RDI) based on International Financial Reporting Standard (IFRS) 7, Basel II: market discipline, and prior literature, hand-collected data from the annual reports of all 30 banks traded on the Dhaka Stock Exchange over 2007-2012, creating 180 bank-year observations, are analysed.

Findings

The study suggests that implementation of IFRS 7 and Basel II: market discipline standards in a non-mandated environment raised the extent of risk disclosure in every category of financial institution risk (market, credit, liquidity, operational and equities). The effect can be attributed to regulatory concerns and voluntary adoption of international disclosure standards in the banking industry in Bangladesh. Specifically, whilst the determinants of disclosure vary across types of risk, the number of risk committees, leverage, company size, the existence of a risk management unit, board size and a Big4 affiliate auditor are significant determinants of at least one category of risk disclosure.

Research limitations/implications

The source of risk disclosures is limited to listed banks’ annual reports.

Practical implications

The RDI, developed in this paper, contributes to the literature by: first, quantifying the extent of each of five types of risk disclosure; and second, identifying the factors determining them. Stakeholders, particularly depositors and investors, can use this index to select or monitor their bank of interest.

Originality/value

The RDI was developed according to the most relevant standards – IFRS 7 and Basel II: market discipline, plus prior scholarly literature. This type of benchmarking has not been conducted to date in previous studies. Inferences about risk disclosure are based on archival data derived from all listed banks in a virtually unregulated environment. Further, the study complements the literature by providing support for the applicability of agency theory in investigating the level of risk disclosure by banks.

Details

Asian Review of Accounting, vol. 24 no. 4
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 24 August 2018

Zihan Liu, Christine Jubb and Subhash Abhayawansa

The integrated reports published by companies vary significantly in quality in spite of them claiming to be compliant with the integrated reporting (IR) Framework issued…

1636

Abstract

Purpose

The integrated reports published by companies vary significantly in quality in spite of them claiming to be compliant with the integrated reporting (IR) Framework issued by the International Integrated Reporting Council (IIRC). The purpose of this paper is to develop and apply a normative benchmark against which compliance with the IR Framework, and the extent to which integrated reports make visible how organisations create value, can be evaluated.

Design/methodology/approach

The three pillars of the IR Framework – Capitals, Content Elements and the Guiding Principles – are operationalised by the way of a set of disclosure items that capture the extent to which they manifest within integrated reports. The created disclosure index is applied to analyse reports of five companies that are expected to be superior integrated reporters.

Findings

The normative benchmark that was created to operationalise the IR Framework identifies a vast amount of potentially communicable information and various degrees to which information may be disclosed. The integrated reports analysed differ significantly in the extent to which value-creation stories are made visible, despite some of the companies promoting to have actively engaged with IR as participants of the IIRC Pilot Program Business Network. All selected companies performed poorly in comparison to the normative benchmark.

Originality/value

This paper is the first to provide a comprehensive normative benchmark for analysing and evaluating compliance with the IR Framework and the extent to which integrated reports make visible how organisations create value.

Article
Publication date: 4 July 2016

Jayanthi Kumarasiri and Christine Jubb

The purpose of this paper is to apply regulatory mix theory as a framework for investigating the use of management accounting techniques by Australian large listed…

3401

Abstract

Purpose

The purpose of this paper is to apply regulatory mix theory as a framework for investigating the use of management accounting techniques by Australian large listed companies in constraining their carbon emissions.

Design/methodology/approach

Semi-structured interviews are conducted with senior managers involved with managing their companies’ carbon emission risks. Analysis of the interview data is undertaken with a view to provision of insight to the impact of the regulatory framework imposed to deal with carbon emissions.

Findings

The findings reveal that regulation impacting companies’ economic interests rather than requiring mere disclosure compliance is much more likely to be behind focusing top management and board attention and use of management accounting techniques to set targets, measure performance and incentivise emission mitigation. However, there remains much scope for increased use of accounting professionals and accounting techniques in working towards a carbon-constrained economy.

Research limitations/implications

The usual limitations associated with interpretation of interview data are applicable.

Practical implications

Under-use of management accounting techniques is likely to be associated with less than optimal constraint of carbon emissions.

Social implications

Carbon emissions are accepted as being involved in harmful climate change. To the extent effective techniques are under-utilised in constraining emissions, harmful consequences for society are likely to be heightened unnecessarily.

Originality/value

The topic and data collected are original and provide valuable insights into the dynamics of management accounting technique use in managing carbon emissions.

Details

Accounting Research Journal, vol. 29 no. 2
Type: Research Article
ISSN: 1030-9616

Keywords

Article
Publication date: 3 October 2016

Shamsun Nahar, Mohammad Azim and Christine Anne Jubb

This study aims to examine the relationship among corporate risk disclosure, cost of equity capital and performance within banking institutions in a developing country…

3921

Abstract

Purpose

This study aims to examine the relationship among corporate risk disclosure, cost of equity capital and performance within banking institutions in a developing country setting. The authors argue that corporate risk disclosure reduces the cost of capital as investors attain better information and have confidence in the business and that less risk disclosure may generate ambiguity for potential stakeholders.

Design/methodology/approach

This study uses the population of all 30 listed banks on the Dhaka Stock Exchange, Bangladesh, for the years 2006 to 2012 and uses three-stage least-squares simultaneous equations to deal with endogeneity issues.

Findings

There is evidence that Bangladesh has voluntarily adopted the International Financial Reporting Standard 7 – Financial Instruments: Disclosures (IFRS 7) and Basel II: Market Discipline and that these standards enhance risk disclosure even where compliance is not compulsory. The cost of capital is found to be negatively associated with risk disclosure, which has an inverse relationship with bank performance.

Originality/value

This study provides a link between risk disclosure, cost of capital and performance. It fills a gap in the literature by providing a longitudinal study of risk disclosure in the banking sector of Bangladesh. This research also highlights the importance of appropriate risk disclosure for banks and suggests its importance in the process of fulfilling stakeholders’ demands.

Details

International Journal of Accounting & Information Management, vol. 24 no. 4
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 1 March 2006

Graeme Wines

This experimental study investigates the connotative (measured) meaning of the concept “auditor independence” within three audit engagement case contexts, including two…

Abstract

This experimental study investigates the connotative (measured) meaning of the concept “auditor independence” within three audit engagement case contexts, including two acknowledged in the literature to represent significant potential threats to independence. The study’s research design utilises the measurement of meaning (semantic differential) framework originally proposed by Osgood et al. (1957). Findings indicate that research participants considered the concept of independence within a two factor cognitive structure comprising “emphasis” and “variability” dimensions. Participants’ connotations of independence varied along both these dimensions in response to the alternative experimental case scenarios. In addition, participants’ perceptions of the auditor’s independence in the three cases were systematically associated with the identified connotative meaning dimensions.

Details

Pacific Accounting Review, vol. 18 no. 1
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 28 June 2011

Keith A. Houghton, Christine Jubb and Michael Kend

This paper seeks to focus on the issue of materiality judgements and the need for public disclosure of materiality levels. Insights about the concept of materiality are…

8212

Abstract

Purpose

This paper seeks to focus on the issue of materiality judgements and the need for public disclosure of materiality levels. Insights about the concept of materiality are drawn from the words of users of audited financial reports, auditee managements, suppliers to the market for audit services and auditing standard setters and regulators.

Design/methodology/approach

This paper reports findings arising from face‐to‐face office interviews with individuals representing identified groups of stakeholders in the market for audit services about the issue of “materiality” as this concept is applied in auditing. The interviews canvassed many issues related to audit as part of a larger project entitled “The future of audit”.

Findings

In general, stakeholders perceive that the concepts involved in audit materiality are not well understood and they point to the difficulty in providing educative materiality about it, especially in relation to qualitative materiality, to retail investors in particular. There are mixed views as to whether the actual level of tolerable error, as per one of the meanings of materiality in the audit space, should be disclosed, with some feeling that it might be detrimental or dangerous.

Practical implications

If incremental information about materiality is to be disclosed, the issue of where, what to whom, by whom and when arise. Various suggestions are made by stakeholders in respect of these questions.

Originality/value

The paper concludes by drawing from the insights gained by the authors through the comments of participant stakeholders to make recommendations that deal with the issue of audit materiality.

Details

Managerial Auditing Journal, vol. 26 no. 6
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 7 March 2016

Shamsun Nahar, Christine Jubb and Mohammad I Azim

The purpose of this paper is to investigate the association between risk governance and bank performance in a country where disclosure of risk information is virtually…

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Abstract

Purpose

The purpose of this paper is to investigate the association between risk governance and bank performance in a country where disclosure of risk information is virtually voluntary.

Design/methodology/approach

Using 210 bank-year observations comprising hand-collected data for the period 2006-2012, the study uses regression analysis to test whether a significant relationship exists between risk governance and banks’ accounting- and market-based performance.

Findings

This paper investigates risk governance in terms of risk disclosure, number of risk committees and existence of a risk management unit, controlling for other corporate governance variables. Accounting-based performance is measured by return on equity and return on assets; market-based performance is measured by Tobin’s q and buy-and-hold returns. The results show that there is a significant relationship between risk governance and bank performance measures used in this study.

Research limitations/implications

This paper complements the governance literature by incorporating agency and neo-institutional theory to provide robust evidence that risk monitoring and management are associated with bank performance, which has become extremely important following the global financial crisis (2007-2008).

Practical implications

Empirical evidence in this paper suggests that risk governance characteristics can be used as channels to improve bank performance. In addition, stakeholders may find these results useful in selecting their preferred bank.

Originality/value

The uniqueness of this paper lies in its country setting. Most studies on governance and performance involve developed countries. This paper’s contribution is to examine the association of risk governance characteristics for both accounting-based and market-based performance in a developing economy setting, with virtually voluntary compliance mechanisms in place.

Details

Managerial Auditing Journal, vol. 31 no. 3
Type: Research Article
ISSN: 0268-6902

Keywords

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