Purpose Coronavirus (COVID-19) has caused upheaval in university teaching practices. This paper aims to document how the teaching team on a large third-year undergraduate financial accounting course in an Australian university coped with the impact of the virus. Changes in teaching practices when classes shifted from face-to-face to online instruction during the COVID-19 crisis are described and examined

Purpose The purpose of this paper is to discuss the application of Faff’s (2015, 2019) pitch template to a research proposal examining independent directors’ acquisition experience and their subsequent acquisition performance. Design/methodology/approach The author briefly discusses the use of Faff’s (2015, 2019) pitch template and describes their personal reflections on the pitch exercise. Findings

Purpose This study aims to investigate the relationship between chief executive officer (CEO) narcissism and internal control weaknesses in the Iranian listed companies. Design/methodology/approach The study’s statistical population consists of 1,309 firm-year observations from 2012 to 2018. Multivariate regression and the least squares regression are used in this study to examine the hypothesis. Findings

Purpose Students, faculty staff and universities thrive and reach their full potential through planning and a sense of community. In a few short weeks, COVID-19 unravelled months of planning, separated the university community and shifted tertiary education to remote learning. This created a triangulated expectations–performance gap as to what could be reasonably implemented to support student learning

Purpose The purpose of this paper is to discuss the theoretical concepts of adult constructive development (ACD) in response to a requirement to teach fully online during the COVID-19 lockdown. However, responses have been unique for many university educators, regardless of the roles they have in supporting students during this time. How each person approaches the changing context can be enhanced by

Purpose This study aims to investigate and explore the impact of big data analytics (BDA) as a mechanism that could develop the ability to measure customers’ performance. To accomplish the research aim, the theoretical discussion was developed through the combination of the diffusion of innovation theory with the technology acceptance model (TAM) that is less developed for the research field of this

Purpose The purpose of this paper is to provide a first-hand, critical reflection on the rapid redesign of a New Zealand university accounting course in response to the COVID-19 pandemic. The authors reflect on their experience of redesigning a course for online delivery, while preserving its focus on transferable skills. Design/methodology/approach This paper presents the authors’ commentary on and

Purpose The role of big data and data analytics in the audit engagement process is evident. Notwithstanding, understanding how big data influences cognitive processes and, consequently, on the auditors’ judgment decision-making process is limited. The purpose of this paper is to present a conceptual framework on the cognitive process that may influence auditors’ judgment decision-making in the big

Purpose This paper aims to describe how the COVID-19 pivot to online teaching enabled a student-produced podcast assessment to be created and substituted for the final examination in an MBA accounting course. Design/methodology/approach This paper provides instructors’ reflections and feedback from students on the usefulness of podcasts as an assessment tool in accounting education. Also included are

Purpose Accounting education is re-inventing itself as technology impacts the practical aspects of accounting in the real world and education tries to keep up. Big Data and data analytics have begun to influence elements of accounting including audit, accounting preparation, forensic accounting and general accountancy consulting. The purpose of this paper is to qualitatively analyse the current skills

Purpose The purpose of this paper is to encourage other educators to pivot and implement a current event activity when a situation arises. This paper examines the pedagogical benefits of implementing a current event class activity. The author discusses using tacit knowledge of an international trip to heighten awareness of the COVID-19 pandemic while linking it to business management knowledge. Results

Purpose This paper aims to present the personal narrative of an accounting academic, seeking to make sense of his transition change-response to online accounting education, through the thematic lens of the transition cycle of change. Design/methodology/approach The research approach falls under the umbrella term of autoethnography. An autoethnography is presented as a personal narrative that focused

Purpose This study aims to examine the determinants of bank stability based on three measures of bank stability while accounting for key bank-specific, macro-finance and structural variables. The aim is to underscore key indicators of stability that can be tracked by analysts, bank managers and regulators, especially in small economies such as Fiji. Design/methodology/approach The sample comprises

Purpose This research letter outlines the “AFAANZ shark pitch 2020” research journey and reflects on the application of the pitch template to the authors’ research topic on innovation, future profitability and stock returns. Design/methodology/approach This study begins by outlining how the research started, followed by the choice of authors’ replication study. This study then outlines the authors’

Purpose The purpose of this paper is to describe certain choices in assessments, in the digital pivot in response to COVID-19. Design/methodology/approach This paper is a discursive reflection about one’s personal experience and response to COVID-19. Findings Communicating suggestions of the changes in advance for feedback, consistency in maintaining the same assessment formats and styles, and being

Purpose This paper aims to explore the effect of corporate social responsibility (CSR) on shareholder value using the stock market reactions to a terrorist attack. This paper exploits the September 11 terrorist attack as an unanticipated exogenous shock that reduced shareholder wealth suddenly and unexpectedly. Based on the risk-mitigation hypothesis, the argument is that more socially responsible

Purpose This study aims to explore whether the COVID-19-related circumstances hindered these academic-related variables. Design Methodology Approach The authors surveyed two groups of undergraduate business students (42% male) who completed the questionnaires at the beginning and at the end of the semester. One group of students attended only face-to-face classes in the 2018/2019 academic year (n =

Purpose This paper aims to provide insights on student engagement in the learning of accounting during the COVID-19 disruptions and the pivot to online learning. Design/methodology/approach This paper is based on reflections of academic staff members teaching accounting papers at two large New Zealand universities. Further supporting information was derived from student feedback collected via paper

Purpose The pitching research template (PRT) is designed to help pitchers identify the core elements that form the framework of any research project. This paper aims to provide a brief commentary on an application of the PRT to pitch an environmental finance research topic with a personal reflection on the pitch exercise discussed. Design/methodology/approach This paper applies the PRT developed by

Purpose The purpose of this paper is to reflect on the shift of assessments online and the potential impact on academic integrity and misconduct. The rapid pivot to online teaching as a result of COVID19 and our experiences in the accounting academy is the embodiment of the phrase “may you live in interesting times”. As teaching and learning activities shifted online, so did assessment of student learning

Purpose The purpose of this paper is to provide an authentic and relevant way of sharing our realisation of the significance of integrating employability skills in assessment practice. This is supported from the anecdotal evidence received from students, which show that the inclusion and assessment of employability skills has provided them with an artifact that demonstrates the employability skills

Purpose The purpose of this paper is to present critical educator reflections on the pivot from the traditional physical accounting classroom to the virtual learning environment amidst COVID-19 pandemic lockdowns. Design/methodology/approach This paper outlines the reflexive experiences of two accounting educators on their scholarly journey into virtual learning and their inhabiting of the virtual

Purpose The purpose of this paper is to document both, the challenges faced by a cohort of postgraduate students undertaking capstone research projects in an Accounting Conversion Master Degree Programme (ACMP), and the strategies used by teachers in response to those challenges during the COVID-19 lockdown period. Design/methodology/approach Written communications originating from students were analysed

Purpose This paper aims to investigate internet reporting and social media strategies by Australian firms. This study looks at the extent of internet reporting and considers firm characteristics associated with disclosing information on the internet. This research is timely as in the past decade, this paper has witnessed the rapid growth of technologies such as the internet and social media and their

Purpose The traditional image of an accountant as a boring, number cruncher may affect the likelihood that students with certain personality traits pursue the profession. This paper aims to identify differences in the traditional personality traits and cognitive styles associated with an accountant and identify the personality traits and cognitive styles of students currently entering the profession

Purpose There are many success stories during Covid-19 of academics providing expertly delivered online learning experiences for tertiary students locally and around the world. This paper aims to consider how success was achieved by academics who are not specifically educated with the knowledge and skills to convert a traditional delivery model into an online format and who conventionally spend years

Purpose This paper aims to explore the effectiveness of fraud prevention and detection techniques, including data analytics, machine learning and data mining, and to understand how widespread the use of data analytics is across different sectors and to identify and understand the potential barriers to implementing these techniques to detect and prevent fraud. Design/methodology/approach A survey was

Purpose The purpose of this paper is to reflect teaching and learning practices, to highlight an educator’s new roles in the transformation when teaching online during the COVID-19 lockdown. Design/methodology/approach The paper takes a transformative reflection approach, based on competencies and activity system analysis to connect theory and practical experience in managing the students, the teaching

Purpose This study aims to examine whether compensation committees dominated by co-opted directors are less effective in mitigating the CEO horizon problem. Design/methodology/approach The author uses a sample of 7,280 firm-year observations from 1998 to 2011. Findings In this study, the author finds evidence of opportunistic research and development (R&D) reduction and accruals management in firms

This paper aims to examine the existence of multiple institutional logics among a number of organisations within the international Islamic financial architecture (IIFA) whose main purpose is to promote and support the development of Islamic financial institutions (IFIs) across the globe and how IIFA relates to the role of Islamic financial reporting standards.,The authors review websites of 11 IIFA’s

How do shareholders know if corporate managers are doing their jobs? This paper aims to propose using top management team meetings as a measure of the behavior of company managers. More meetings may indicate effective effort by top management to enhance company performance. Alternatively, more meetings may reflect procrastination and decision paralysis.,Using top management team meeting data publicly

Purpose The purpose of this study is to examine the effect of integrated reporting (IR) quality on both market liquidity and analyst forecast accuracy in South Africa as the only country in the world having IR as a listing requirement. This study uses the Sustainability Disclosure Transparency Index (SDTI) as a proxy for IR disclosure quality. The analysis of this study is based on the period after