A study on the effect of a web-based teaching module and gender on accounting students’ ethical judgements

Accounting educators face the increasingly important task of teaching ethics. Yet, there is little empirical evidence on the effectiveness of different ethics instructional methods on accounting students’ ethical judgements. This study examines whether the ethical decision making of accounting students differs (1) between those instructed through a web-based teaching module and those adopting a more traditional textbook-focused approach, and (2) between gender. A total of 156 students from a second-year financial accounting course participated in the study, with 90 students utilising the web-based module which was designed based on Rest’s (1979) model on ethics development. The other 66 students were instructed through a more traditional teaching approach based on regular class discussions using the ethical problems presented in the textbook. Subsequently, when presented with a whistle-blowing situation, the results of the study suggest that the attitudes and judgements of students instructed through the web-based module were more ethical than those utilising the traditional textbook module. Further, gender was found to impact ethical judgements but only among students who were exposed to the web-based module. The implications of the findings on accounting ethics education are discussed

Students’ Experience of The Honours’ Supervisory Relationship: A Preliminary Investigation

This study considers the role and intervention strategies adopted by supervisors at the Honours level from the student perspective, and their implications for student learning. Using an adaptation of the presage-process-product model for the supervisory setting and interview data from eight students enrolled in a Bachelor of Business Honours programme, we report two key findings. First, the largest gaps observed related predominantly to academic and validation roles. More specifically, students reported the need for supervisors to take on a greater mentoring, innovative and judgemental roles. Second, students preferred more facilitative interventions (e.g. more supportive and catalytic strategies) rather than authoritative interventions (such as prescriptive or confronting) as they promote confidence building and independence. The study concludes with a discussion of implications of the research for stakeholders in the supervisory process.

Creating community-inclusive organizations: Managerial accountability framework

Based on a community psychology perspective, this qualitative study explores the community inclusion effort of one of the largest pulp and paper companies in the world. Extending the literature on workforce diversity/inclusion, we present the community inclusive organizational framework, which signifies the dynamics of community inclusiveness of organizations highlighting key managerial accountabilities (i.e., cultural, collective, relational and structural accountabilities) based upon the community psychology perspective. Theoretical and practical implications are presented for promoting community inclusive organizations, along with avenues for further research

Internal audit function, board quality and financial reporting quality: evidence from Malaysia

Purpose The purpose of this paper is to test the impact of the internal audit function (IAF), an increasingly common internal governance mechanism, on a firm's financial reporting quality. Specifically, this paper investigates the association between the quality of the IAF and abnormal accruals (as a proxy for financial reporting quality) and whether the board of directors play a role in moderating the relationship. Design/methodology/approach This paper uses a unique dataset of survey responses and archival data. Regression analysis was used to test their hypotheses. Findings Although their initial findings show an unexpected positive relationship between internal audit quality and abnormal accruals, this relationship is contingent on whether firms outsource their internal audit activities and/or whether they are politically linked. In estimations excluding outsourcing and political connections observations, this paper shows that the association between internal audit quality and abnormal accruals is negative and in particular internal audit organisational independence, financial focus audit activities and investment are associated with lower income-increasing (opportunistic) abnormal accruals. Next, when this paper interact board quality with internal audit quality, this paper finds although the lower ordered variables board quality and internal audit quality coefficients are negatively related to abnormal accruals, the interaction variable between these two variables is positively associated with abnormal accruals, indicating the possibility of a substitution relationship between board quality and internal audit quality. Research limitations/implications Their findings show that certain internal audit attributes play an important role in the financial reporting process and thus these findings are expected to inform the Institute of Internal Auditors and other regulatory bodies on the role of internal audit (being an important internal governance mechanism) in financial reporting, which in turn can assist in market/regulatory reforms/changes and inform the revised Malaysian Code of Corporate Governance. Originality/value This paper extends prior internal auditing literature by examining the relationship between internal audit quality and financial reporting quality in the context of a developing country, namely Malaysia, and whether the board of directors moderate the examined association

Integrated Sustainability Framework for SDG Governance and Reporting

This report provides evidence on the factors affecting the uptake, management and disclosure of SDGs from a multi-stakeholder perspective. Our study draws on the lived experiences of 30 participants who have knowledge and governance expertise on sustainability across business, non-profit, accounting profession and management consultancy areas. In-depth participant interviews and two focal group discussions formed the basis for capturing the perceptions, attitudes and insights of expert governance stakeholders such as CEOs, corporate sustainability officers (CSOs), CFOs /management accountants, professional consultancy experts, and related knowledge experts on sustainability. Data analysis is guided by integrated management systems thinking as set out in the UN Global Compact Integrated Sustainability Roadmap (UNGC, 2015) where alignment across the strategic, operational and cultural dimensions within different functional units are seen as critical for effective corporate sustainability. The findings of this study highlight the importance of the role of information and knowledge management systems and the under-tapped capacity of accounting systems for SDG integration. A more holistic framework, titled, “Integrated Sustainability SDG Governance and Reporting Framework”, is proposed for guiding business support of the 2030 Agenda on sustainable development

SDG measurement and disclosure 3.0: a study of ASX150

This report, led by an RMIT University research team and developed in collaboration with CPA Australia, provides an analysis of the Sustainable Development Goals (SDG) disclosure practices in 2020 by the top 150 Australian public-listed companies (ASX150) (by market capitalisation as at 1 July 2019). It is the third report in the ‘SDG Measurement and Disclosure’ by ASX150 series of reports and includes analyses of SDG disclosure trends over a three year period (2018 to 2020). The analysis is based on data from corporate annual sustainability reports, and assesses the extent of SDG awareness, commitment and governance support mechanisms and management approaches to sustainability disclosed by the ASX150. The report aims to build on the evidence gathered over the two preceding years with a view to identifying the performance and emergent strategies towards sustainable development of the sample ASX150. It also lists the Top 20 performing companies in terms of SDG disclosure in the 2020 reporting period

Sustainable development goal reporting: Contrasting effects of institutional and organisational factors

Businesses are increasingly expected to disclose their progress towards sustainable development via engagement with the United Nations Sustainable Development Goals. Although there is increasing trend towards disclosure, corporate reporting on Sustainable Development Goals varies in content and quality, posing a challenge to assess and improve the quality of disclosure. To understand variation in Sustainable Development Goal disclosure, it is essential to examine significant factors influencing corporate reporting. Accordingly, this research aims to investigate key drivers of reporting. The study undertakes content analysis of sustainability reports from leading Australian companies and conducts multinomial logistic regression analysis to provide evidence on drivers of disclosure. Using institutional theory and agency theory, a set of hypothesised relationships between Sustainable Development Goal disclosures and determinants of disclosure are developed. The study finds that Sustainable Development Goal reporting practices are a developing trend driven by external institutional factors and organisational characteristics. The study concludes there is need for a more robust Sustainable Development Goal measurement and reporting framework that can support companies to align their business strategies with the goals. This research makes several contributions to the literature by providing empirical evidence on the determinants of specific attributes of Sustainable Development Goal disclosure; empirical insights into potential motives for Sustainable Development Goal reporting; and a unique disclosure quality index that will be useful to academics and practitioners interested in assessing and ranking Sustainable Development Goal disclosures

Guidelines for the use and interpretation of assays for monitoring autophagy (3rd edition)

In 2008 we published the first set of guidelines for standardizing research in autophagy. Since then, research on this topic has continued to accelerate, and many new scientists have entered the field. Our knowledge base and relevant new technologies have also been expanding. Accordingly, it is important to update these guidelines for monitoring autophagy in different organisms. Various reviews have described the range of assays that have been used for this purpose. Nevertheless, there continues to be confusion regarding acceptable methods to measure autophagy, especially in multicellular eukaryotes. For example, a key point that needs to be emphasized is that there is a difference between measurements that monitor the numbers or volume of autophagic elements (e.g., autophagosomes or autolysosomes) at any stage of the autophagic process versus those that measure fl ux through the autophagy pathway (i.e., the complete process including the amount and rate of cargo sequestered and degraded). In particular, a block in macroautophagy that results in autophagosome accumulation must be differentiated from stimuli that increase autophagic activity, defi ned as increased autophagy induction coupled with increased delivery to, and degradation within, lysosomes (inmost higher eukaryotes and some protists such as Dictyostelium ) or the vacuole (in plants and fungi). In other words, it is especially important that investigators new to the fi eld understand that the appearance of more autophagosomes does not necessarily equate with more autophagy. In fact, in many cases, autophagosomes accumulate because of a block in trafficking to lysosomes without a concomitant change in autophagosome biogenesis, whereas an increase in autolysosomes may reflect a reduction in degradative activity. It is worth emphasizing here that lysosomal digestion is a stage of autophagy and evaluating its competence is a crucial part of the evaluation of autophagic flux, or complete autophagy. Here, we present a set of guidelines for the selection and interpretation of methods for use by investigators who aim to examine macroautophagy and related processes, as well as for reviewers who need to provide realistic and reasonable critiques of papers that are focused on these processes. These guidelines are not meant to be a formulaic set of rules, because the appropriate assays depend in part on the question being asked and the system being used. In addition, we emphasize that no individual assay is guaranteed to be the most appropriate one in every situation, and we strongly recommend the use of multiple assays to monitor autophagy. Along these lines, because of the potential for pleiotropic effects due to blocking autophagy through genetic manipulation it is imperative to delete or knock down more than one autophagy-related gene. In addition, some individual Atg proteins, or groups of proteins, are involved in other cellular pathways so not all Atg proteins can be used as a specific marker for an autophagic process. In these guidelines, we consider these various methods of assessing autophagy and what information can, or cannot, be obtained from them. Finally, by discussing the merits and limits of particular autophagy assays, we hope to encourage technical innovation in the field

Internal audit involvement in enterprise risk management

Purpose The paper examines the impact of internal auditors’ involvement in Enterprise Risk Management (ERM) on perceptions of their willingness to report a breakdown in risk procedures and whether a strong relationship with the audit committee affects such willingness to report. The study also investigates the use of ERM and the role of internal audit in ERM in Australian private and public sector entities. Design/methodology/approach The study uses an experimental design, manipulating (i) the internal auditor’s involvement in ERM and (ii) the strength of the relationship between internal audit and the audit committee. Participants are 117 certified internal auditors. The study also gathers descriptive data on the use of ERM. Findings The study indicates that a high involvement in ERM impacts the perceptions of internal auditors’ willingness to report a breakdown in risk procedures to the audit committee. However, a strong relationship with the audit committee does not appear to affect their perceived willingness to report. The study also finds that the majority of organisations have recently adopted ERM. Internal auditors are involved in ERM assurance activities but some also engage in activities that could compromise objectivity