Purpose This study aims to examine the changes in equity guidelines and initial returns in the Malaysian initial public offering (IPO) market. Design/methodology/approach The study uses cross-sectional data over 16 years from 2000 to 2016. It uses ordinary least squares for the baseline model and incorporates an interaction term, quantile regression, quadratic term, break test and logit regression

Purpose The purpose of this study is to investigate how compensation committee structure or characteristic impacts say on pay (SOP) voting dissent and the impact of SOP dissent on chief executive officer (CEO) turnover. Design/methodology/approach The authors use corporate governance and SOP data to test the relationships amongst variables. Additional analysis is performed using one-to-one propensity-score

Purpose The purpose of this paper is to examine student engagement in learning amid COVID-19 and compare it with the previous cohort under face-to-face learning and propose a series of learning activities to engage students for any uncertain situations in the future. Design/methodology/approach Two online surveys were conducted at the end of the academic years of 2018/2019 and 2019/2020 to measure

Purpose The purpose of this paper is to consider what factors influence the ability of academic staff to remain motivated and to persist in their work environment during the COVID-19 pandemic. Tinto’s (2017) model of student motivation and persistence is reconceptualised to apply to the academic staff by considering their self-efficacy beliefs, sense of belonging and perceptions of career relevance

Purpose This study aims to examine whether and how the power of a chief executive officer (CEO) relates to firm-level research and development (R&D) investment. Design/methodology/approach The authors use clustered standard errors ordinary least squares regression using a large sample of US firms from 1994 to 2017. Findings The authors find a significant negative relation between CEO power and R&D

Purpose This study aims to examine the factors affecting intellectual capital disclosure (ICD), especially in the agriculture and mining sectors in Indonesia and Thailand. Additionally, this study discusses the difference in ICD levels between Indonesia and Thailand. Design/methodology/approach The sample used is companies listed on the Indonesia Stock Exchange and Stock Exchange of Thailand from 2013

Purpose The purpose of this paper is twofold: to establish the contribution of institutional pressures, environmental management practices and firm characteristics to environmental performance; and to establish whether environmental management practices mediate the relationship between institutional pressures and environmental performance. Design/methodology/approach Using a cross-sectional design

Purpose The purpose of this study is to investigate the association between companies’ reputation and their purchase of non-audit services (NAS). Design/methodology/approach This study measures company reputation using the reputation scores from Fortune’s “America’s Most Admired Companies” list. Multivariate analysis is performed to examine the association between public companies’ overall reputation

Purpose This study aims to compare the fundamental indexation (FI) portfolio vis-à-vis the cap-weighted index (CWI). It also explored the return-generating attributes of the FI portfolios. Design/methodology/approach This study extracted relevant data from the Centre for Monitoring Indian Economy’s Prowess database from March 1996 to March 2017 from a sample of National Stock Exchange (NSE) 500 companies

Purpose This paper aims to investigate the changes caused by the use of the enterprise resource planning (ERP) systems in the accounting of organizations at different levels: organizational structure; processes; and employees. Design/methodology/approach The authors use a qualitative methodology with interpretative analysis through the study of five cases in Portuguese companies that implemented the

Purpose The purpose of this paper is to discuss the changes made to course delivery, course materials and assessment approaches required in response to the COVID-19 pandemic which forced many changes to occur in a very short time. Design/methodology/approach It is a case study of the changes made to content, teaching methods and assessment in a postgraduate introductory financial accounting course

Purpose This study aims to reconcile the contradictory findings of multiple directorships (MD) and its impact on firm performance. The present work incorporates the industry experience of busy directors into the picture and examines its impact on firm performance. Design/methodology/approach Data are collected for 345 non-financial National Stock Exchange listed firms from Bloomberg, Centre for Monitoring

Purpose The purpose of this paper is to explore issues related to the use of financial accounting and reporting by discussing three interrelated areas: the theoretical foundations, the framework and practicalities. The paper also discusses participatory and pluralistic approaches to accounting and corporate governance as alternatives to address some of these issues. Design/methodology/approach This

Purpose This paper aims to provide empirical evidence of the association between audit committee characteristics and internal audit quality through internal audit professionalization. Design/methodology/approach The investigation of the research question was based on 45 usable responses that were received from a survey of chief audit executives from firms listed on the Athens Stock Exchange and combined

Purpose The study aims to investigate the impact of International Financial Reporting Standards (IFRS)-converged standards (Indian Accounting Standards (INAS)) on the accounting quality of Indian firms. The phased manner approach of implementing INAS provides us a unique setting to investigate the issue in India. Design/methodology/approach The study used difference-in-difference (DiD) methodology

Purpose The purpose of this study is to examine the relationship between the understandability of an accounting textbooks written in English and the language learning motivation of international students. Previous research assumed that native speakers of a language and second-language speakers would understand a given accounting text similarly and little attempt has been made to ascertain any individual

Purpose The purpose of this study is to investigate the effectiveness of diagrammatic visualisation techniques versus sentential learning contexts in an accounting subject using the theoretical lens of cognitive load theory (CLT). Design/methodology/approach The present study used four groups of students; two groups completed a task using diagrammatic visualisation learning materials, with one of the

Purpose In this pitch research letter (PRL), the authors reflect on their research journey in replicating Levi, Li and Zhang (2014) for the AFAANZ Finance SIG 2020 Shark Tank Pitch event. Design/methodology/approach The authors outline their experience in using the pitch template and discuss some issues and considerations one might encounter when replicating a study using Australian data. Findings

Purpose This paper aims to detect the opportunities and problems when teaching with cases since the COVID-19 pivot to online. Design/methodology/approach From a qualitative phenomenological approach, both authors reflect on the pivot to online case method teaching in their master’s level courses in Colombia and the Dominican Republic. Findings The reflection allowed the authors to validate that the

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 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 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 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