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Avoiding the accountability "sham-ritual" : an agonistic approach to beneficiaries' participation in evaluation within nonprofit organisations

Kingston, Kylie L.; Furneaux, Craig; De Zwaan, Laura; … - In: Critical perspectives on accounting : an international … 92 (2023), pp. 1-19

Persistent link: https://www.econbiz.de/10014366565

Do women have lower levels of financial literacy, or are they opting out? : a look at the non-response gender bias in financial literacy measurement

West, Tracey; De Zwaan, Laura; Johnson, Di - In: Financial services review : the journal of individual … 31 (2023) 1, pp. 55-71

Persistent link: https://www.econbiz.de/10014502176

Internal audit involvement in enterprise risk management

Zwaan, Laura de; Stewart, Jenny; Subramaniam, Nava - In: Managerial Auditing Journal 26 (2011) July, pp. 586-604

Purpose – The purpose of this paper is to examine 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...

Persistent link: https://www.econbiz.de/10009320937

From monologic to dialogic

Kingston, Kylie L.; Furneaux, Craig; de Zwaan, Laura; … - In: Accounting, Auditing & Accountability Journal 33 (2019) 2, pp. 447-471

Purpose: Informed by the critical perspective of dialogic accounting theory, the purpose of this paper is to explore the use of evaluation as a means of enhancing accountability to beneficiaries within nonprofit organisations (NPOs). As a stakeholder group frequently marginalised by traditional...

Persistent link: https://www.econbiz.de/10012184093

Member perceptions of ESG investing through superannuation

de Zwaan, Laura; Brimble, Mark; Stewart, Jenny - In: Sustainability Accounting, Management and Policy Journal 6 (2015) 1, pp. 79-102

Purpose – Environmental, social and governance (ESG) risks have the potential to negatively impact financial returns, yet few superannuation funds integrate these considerations into their investment selection. The Cooper Review (2010) identified a lack of member demand as a key impediment to...

Persistent link: https://www.econbiz.de/10015006010

Internal audit involvement in enterprise risk management

de Zwaan, Laura; Stewart, Jenny; Subramaniam, Nava - In: Managerial Auditing Journal 26 (2011) 7, pp. 586-604

Persistent link: https://www.econbiz.de/10014929261

Quality of internal control procedures : Antecedents and moderating effect on organisational justice and employee fraud

Rae, Kirsty; Subramaniam, Nava - In: Managerial Auditing Journal 23 (2008) 2, pp. 104-124

Purpose – This study aims to bring together theoretical concepts from the organizational justice, internal control and fraud literature to develop two distinct models relating to employee fraud and the quality of internal control procedures (ICP), respectively. Design/methodology/approach –...

Persistent link: https://www.econbiz.de/10014929103

Quality of internal control procedures: Antecedents and moderating effect on organisational justice and employee fraud

Rae, Kirsty; Subramaniam, Nava - In: Managerial Auditing Journal 23 (2008) January, pp. 104-124

Persistent link: https://www.econbiz.de/10009367109

The Rise and Demise of Abnormal Items

Cameron, Robyn; Gallery, Natalie - In: Australian Accounting Review 18 (2008) 1, pp. 63-70

Persistent link: https://www.econbiz.de/10011202834

The Impact of the Disclosure of Non-GAAP Earnings in Australian Annual Reports on Non-Sophisticated Users

Johnson, Amber; Percy, Majella; Stevenson-Clarke, Peta; … - In: Australian Accounting Review 24 (2014) 3, pp. 207-217

type="main" <p>The disclosure of non-GAAP earnings in Australian annual reports has risen steadily in recent years. These non-statutory earnings measures are generally disclosed in the unaudited section of the annual report and are not consistent with statutory profit as defined under generally...</p>

Persistent link: https://www.econbiz.de/10011036920