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Article
Publication date: 16 December 2019

Amanda Graham, Teresa C. Kulig and Francis T. Cullen

The purpose of this paper is to understand the reporting intentions of traditional and cybercrime victimization, and the role of procedural justice in explaining sources…

Abstract

Purpose

The purpose of this paper is to understand the reporting intentions of traditional and cybercrime victimization, and the role of procedural justice in explaining sources of variation.

Design/methodology/approach

Using Amazon’s MTurk program for opt-in survey participation, 534 respondents across the USA considered ten victimization incidents and expressed their likelihood of reporting each incident to the police as well as their belief that the police would identify and arrest the offender.

Findings

As expected, reporting intentions increased with the seriousness of the incident for both traditional crime and cybercrime. However, reporting intentions were generally slightly higher for incidents that occurred in the physical world, as opposed to online. Likewise, beliefs that police could identify and arrest and offender were lower for cybercrime compared to traditional crime. Consistently, predictors of reporting to the police and belief in police effectiveness hinged heavily on procedural justice. Other predictors for these behaviors and beliefs are also discussed.

Originality/value

This study uniquely compares reporting intentions of potential victims of parallel victimizations occurring in-person and online, thus providing firm comparisons about reporting intentions and beliefs about police effectiveness in addressing traditional and cybercrime.

Details

Policing: An International Journal, vol. 43 no. 1
Type: Research Article
ISSN: 1363-951X

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Article
Publication date: 20 November 2009

Alistair Brown

This paper seeks to examine the milieu of reporting in two villages operating on Koro Island, Republic of Fiji Islands. It aims to analyse how both western‐narrow and…

Abstract

Purpose

This paper seeks to examine the milieu of reporting in two villages operating on Koro Island, Republic of Fiji Islands. It aims to analyse how both western‐narrow and traditional reporting offers rural villages extensive opportunities to discharge responsibilities of stewardship, accountability and accounts of the activities of farmers and stores in an agrarian setting, whether the activities are subsistence‐ or cash‐based.

Design/methodology/approach

Fieldwork was conducted in two villages of Koro Island, Nacamaki and Nabuna, to ascertain the milieu of reporting, and open‐ended interviews were conducted with villagers from both villages. The “view from the centre” is adopted here, rather than the “view from the periphery”.

Findings

The study shows that people of both Nacamaki and Nabuna villages have adapted their specific reporting styles according to the circumstances facing them. Despite being only 5 km apart, two sharply contrasting village reporting milieux emerge. One relies greatly on the use of both Traditional oral and Western‐narrow hand‐written reports to fulfil accounts of entities (co‐operative and individual farmers) operating in the village. The other prefers oral communication to any form of written communication to raise accounts of villagers' collectivist and independently charged, agrarian‐based activities.

Research limitations/implications

The study raises three sets of policy issues that are central to the development of reporting in Eastern Fijian villages. Numerous resources are unnecessary in presenting a western‐narrow account of transactions when the accounts are supplemented by a traditional reporting mien. Western‐narrow reporting appears to be well received by co‐operative members and individually oriented farmers. In the absence of Western‐narrow reporting, Traditional reporting seems to serve the needs of both communally oriented and individualistically inclined villagers. The results of the study underlie both the complexity of village life in determining systems of reporting and the fragility of written reporting in Eastern Fijian outer island villages.

Practical implications

The study shows the way in which Eastern Fijian villages resolve subsistence and cash exchanges at the social level, taking into account local conventions, customs, laws, rituals and values.

Originality/value

The originality of the paper rests in considering villagers' own reporting through internal points of reference, providing space for interrelations between traditional Fijian values, the island landscape and the cultural geography.

Details

Pacific Accounting Review, vol. 21 no. 3
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 1 January 2002

ALISTAIR M. BROWN and GREG TOWER

Three reporting models — Traditional, Western‐narrow and Western‐broad — are scrutinised to delineate the basis of accounting practices for the Pacific Island Countries'…

Abstract

Three reporting models — Traditional, Western‐narrow and Western‐broad — are scrutinised to delineate the basis of accounting practices for the Pacific Island Countries' (PIC) entities for the years ending 1997–1999. Evidence is obtained about the filing of reports; timeliness of reports; and disclosure patterns. Patterns are measured via examination of twenty Aggregated Accounting Disclosures (AAD) items and sub‐indices. A significant number of entities completely fail to generate annual reports, or are several years behind the reporting cycle or are unwilling to disseminate their reports. The reporting patterns for PIC entities showed an overall AAD disclosure trend of 52% with specific patterns being 76% of Core Statement Accounting (CSA), 42% Financial Related Accounting (FRA) and 40% Non‐financial Related Accounting (NRA) over the three years. The lack of current annual reports and timely reports (at least 50%) fits much more with the Traditional model than with either Western model.

Details

Pacific Accounting Review, vol. 14 no. 1
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 1 May 2001

Steve Buchheit and Bob Richardson

Lists research evidence that organizations are often unaware of underutilized capacity resources and examines the implications of explicit unused capacity reporting which…

Abstract

Lists research evidence that organizations are often unaware of underutilized capacity resources and examines the implications of explicit unused capacity reporting which identifies the cost of unused capacity, pointing out that although this information is useful, it may increase evaluator outcome effects. Describes an experiment to test this and shows that where unused capacity is reported biased performance evaluation results; and individual decision makers may inappropriately reduce capacity or increase production to avoid negative evaluations. Considers how management accountants can mitigate this effect, recognizes the limitations of the study and calls for further research.

Details

Managerial Finance, vol. 27 no. 5
Type: Research Article
ISSN: 0307-4358

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Article
Publication date: 13 September 2011

Alistair Brown

Concentrating on internal commentaries, this paper aims to consider the factors that have contributed to the resistance to the introduced reporting and accountability for…

Abstract

Purpose

Concentrating on internal commentaries, this paper aims to consider the factors that have contributed to the resistance to the introduced reporting and accountability for the whole‐of‐government of Vanuatu.

Design/methodology/approach

The view from the centre considers documentary evidence of the Auditor‐General's commentaries on the whole of Vanuatu government reporting. Textual analysis takes into account the complexity of Vanuatu's political, social, economic, cultural and historical background, together with views from the periphery about the expectations raised about Vanuatu's constitutional accountability.

Findings

In recent times, in Vanuatu, there have been no annual reports generated by the Auditor‐General and, thus, no examination and audit of the accounts of the government of Vanuatu, suggesting a resistance to the introduced Condominium concepts of parliamentary accountability of the whole of Vanuatu government reporting. In the time the Auditor‐General's Office (AGO) did produce reports that were largely ignored by parliament and its Public Accounts Committee (PAC).

Research limitations/implications

Introduced ideas of accountability as reflected in the constitution of Vanuatu have an uncertain space. Introduced Westminster systems of government raise an expectation to uphold the intent and provisions of constitutional accountability through either Western‐narrow or Western‐broad government reporting. Textual analysis of the Auditor‐General's commentaries show that to develop and fully leverage ideas of imported concepts, such as accountability, those on the periphery need to understand the “centre”, their nature, characteristics and configuration.

Practical implications

Greater funding and staffing of the AGO would assist in the examination and audit of the accounts of the government of Vanuatu. Greater interest by parliamentary oversight committees, such as the PAC, in the Auditor‐General's work would help this examination and audit process.

Originality/value

The originality of the paper rests in considering Vanuatu's agency's own government reporting through internal points of reference.

Details

Pacific Accounting Review, vol. 23 no. 2
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 1 April 1999

Pamela Edwards, Frank K Birkin and David G Woodward

This paper examines the impact on the accounting profession of those aspects of new types of non‐traditional reporting which are actually used in practice. Empirical…

Abstract

This paper examines the impact on the accounting profession of those aspects of new types of non‐traditional reporting which are actually used in practice. Empirical evidence about data collection and reporting in some organisations shows that the current scope of mainstream accounting may be too narrow. Drawing especially on environmental accounting initiatives, the paper discusses where the boundaries of accounting and annual reporting are currently set, and whether the accounting profession can respond proactively to push the boundaries of corporate reporting to reflect performance in more all‐embracing ways.

Details

Journal of Applied Accounting Research, vol. 5 no. 1
Type: Research Article
ISSN: 0967-5426

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Article
Publication date: 2 May 2017

Jacqueline L. Birt, Kala Muthusamy and Poonam Bir

eXtensible Business Reporting Language (XBRL) is an internet-based interactive form of reporting language that is expected to enhance the usefulness of financial reporting

Abstract

Purpose

eXtensible Business Reporting Language (XBRL) is an internet-based interactive form of reporting language that is expected to enhance the usefulness of financial reporting (Yuan and Wang, 2009). In the UK and the USA, XBRL is mandatory, and in Australia, it is voluntarily adopted. It has been reported that in the not too distant future, XBRL will be the standard format for the preparation and exchange of business reports (Gettler, 2015). Using an experimental approach, this study assesses the usefulness of financial reports with XBRL tagged information compared to PDF format information for non-professional investors. The authors investigate participants’ perceptions of usefulness in relation to the qualitative characteristics of relevance, understandability and comparability.

Design/methodology/approach

This paper uses an experimental approach featuring a profit-forecasting task to determine if participants perceive XBRL-tagged information to be more useful compared to PDF-formatted information.

Findings

Results reveal that financial information presented with XBRL tagging is significantly more relevant, understandable and comparable to non-professional investors.

Originality/value

The authors address a gap in the literature by examining XBRL usefulness in Australia where XBRL adoption will be mandated within the not too distant future. Currently, the voluntary adoption of XBRL by preparers and users is low, possibly, because of a lack of awareness about XBRL and its potential benefits. This study yields significant implications for the accounting regulators in creating more awareness on the benefits of using XBRL and to create an impetus for XBRL adoption.

Details

Accounting Research Journal, vol. 30 no. 01
Type: Research Article
ISSN: 1030-9616

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Article
Publication date: 1 March 2010

Abstract

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 22 no. 2
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 10 October 2008

Sue Hrasky and Bernadette Smith

Corporate reporting is an important component of the investor relations function, and the aim of this paper is to seek evidence as to whether, as is often assumed, concise…

Abstract

Purpose

Corporate reporting is an important component of the investor relations function, and the aim of this paper is to seek evidence as to whether, as is often assumed, concise financial reports result in clearer communication between the company and its report users. If concise reports are genuinely being prepared in an attempt to improve the clarity of communication with stakeholders, it is to be expected that other disclosures in the annual reports in which they are disseminated should similarly reflect strategies that are consistent with enhancing the user‐friendliness of communication.

Design/methodology/approach

Characteristics of the chairperson's annual report letter and graph use in annual reports containing a concise financial report were compared to those in traditional full reports of listed Australian companies.

Findings

Consistent with the argument that adoption of concise reporting is more symbolic than instrumental, the results show no differences in the letters' complexity or in graph use across the two report types.

Practical implications

If concise reporters genuinely wish to improve the clarity of their communications, greater attention needs to be paid to how information is presented in their broader annual report.

Originality/value

This study is the first to attempt a systematic analysis of the rationale that seems to underpin adoption of concise reporting – that of improved communicative clarity. It casts doubt as to whether preparers are acting in accordance with this rationale.

Details

Corporate Communications: An International Journal, vol. 13 no. 4
Type: Research Article
ISSN: 1356-3289

Keywords

Content available
Article
Publication date: 20 May 2020

James Guthrie, Francesca Manes Rossi, Rebecca Levy Orelli and Giuseppe Nicolò

The paper identifies the types of risks disclosed by Italian organisations using integrated reporting (IR). This paper aims to understand the level and features of risk…

Abstract

Purpose

The paper identifies the types of risks disclosed by Italian organisations using integrated reporting (IR). This paper aims to understand the level and features of risk disclosure with the adoption of IR.

Design/methodology/approach

The authors use risk classifications already provided in the literature to develop a content analysis of Italian organisations’ integrated reports published.

Findings

The content analysis reveals that most of the Italian organisations incorporate many types of risk disclosure into their integrated reports. Organisations use this alternative form of reporting to communicate risk differently from how they disclose risks in traditional annual financial reporting. That is, the study finds that the organisations use their integrated reports to disclose a broader group of risks, related to the environment and society, and do so using narrative and visual representation.

Originality/value

The paper contributes to a narrow stream of research investigating risk disclosure provided through IR, contributing to the understanding of the role of IR in representing an organisational risk.

Details

Meditari Accountancy Research, vol. 28 no. 6
Type: Research Article
ISSN: 2049-372X

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