Sovereignty and resistance : India, China and the Asian-African Conference, 1955

This thesis examines the Asian-African Conference at Bandung, Indonesia in 1955 from a broad historical perspective. It presents evidence that the assertion of independent Asian foreign policy - non-aligned and communist led by India and China - signalled a more significant, long-term shift in West-East realtions than has been previously identified.

‘CHOU GAGS CRITICS IN BANDOENG or how the media framed Premier Zhou Enlai at the Bandung Conference, 1955

At the Asian-African Conference at Bandung, Indonesia, in April 1955, the world's press concentrated its gaze on Premier Zhou Enlai of the People's Republic of China. Premier Zhou's every gesture, interaction and statement was scrutinized for evidence that his motivations at Bandung were antagonistic to Western interests. This preoccupation with the motivations of the Chinese was, however, no new phenomenon. By 1955, literary tropes of the ‘Yellow Peril’ had been firmly established in the Western imagination and, after 1949, almost seamlessly made their transition into fears of infiltrating communist Chinese ‘Reds’.

The first half of this paper explores the historical roots of the West's perceptions of the Chinese, through the literary works of Daniel Defoe to the pulp fiction of Sax Rohmer's Dr Fu Manchu series, which ran from 1917 to 1959. It then examines how this negative template was mobilised by the print media at the height of the Cold War to characterize Premier Zhou Enlai, not only as untrustworthy, but also as antagonistically anti-Western. This reading of representations of Premier Zhou at Bandung, as well as the literary tropes propagated in support of eighteenth and nineteenth-century imperial expansion, exposes a history of Western (mis)interpretations of China, and sheds light upon the media network's role in constructing a Chinese enemy in the mid-1950s.

Nervous outsiders : Australia and the 1955 Asia-Africa conference in Bandung

In 1955 29 Asian, African and Middle Eastern nations gathered in Bandung. Indonesia, to discuss a range of issues including colonialism, racialism, economic development, war and peace. India's Prime Minister. Jawaharlal Nehru, was one of the key figures at the conference, but the Chinese Prime Minister, Chou En-lai. was the primary focus of world attention and media interest. The conference raised awkward questions for the Australian government. It highlighted the point that Australia was geographically part of Asia and had a vital interest in the region, but the fact that Australia had not been invited to attend the conference emphasised its status as a nation apart, racially and culturally. The Bandung conference provides an ideal opportunity to examine thinking about Australia's place in Asia as key figures in the Department of External Affairs. journalists and Asianist intellectuals debated whether or not Australia should attend.

Early Connections : reflections on the canonical lineage of Southeast Asian temples

Temples were constructed across Southeast Asia following the spread of Brahmanic/Hindu culture between the fifth to eight centuries CE. Epigraphic evidence, architectural and stylistic similarities between temples in the region are strongly indicative of historic cross cultural links between the traditions. This paper presents the findings of a research project that pieces together fragments of evidence from early temple sites in Southeast Asia to establish the linkages between the Southeast Asian temple building traditions. The focus of the paper is on tracing the canonical connections between these traditions through an examination of temple sites in Cambodia and Java respectively. The legacy of this ancient diasporic movement remains celebrated today in the admiration of Southeast Asian monuments such as Angkor Wat and Prambanan. However this architecture evolved over time through a process of long experimentation with philosophies, world-views, and methods. . In order to permit a deeper examination of canonical connections, the authors use methods such as photogrammetry, digital and physical models to reconstruct the architectural forms. A detailed analysis of the canonical geometry and compositional form of these temples is undertaken with reference to Indic texts and temples. Comparing the relationships between cosmology, geometry and physical form in this earlier sites with both Indian and developed Southeast Asian models, it is intended that its generative role within Southeast Asian architectural historiography can be clarified and more fully celebrated.

Audit quality : earnings management in the context of the Asian crisis

This study assumes that evidence regarding audit quality can be derived from the level of earnings management reflected in reported abnormal or discretionary accruals. Given this assumption, audit quality is examined in the context of the 1997 Asian financial crisis using data from Malaysia. Examining audit quality in its association with earnings management across differential macroeconomic periods provides insights that may be otherwise masked. The period of the crisis is partitioned between pre-crisis (1994-1996), crisis (1997-1998) and post-crisis (1999). Using a robust approach to the measurement of abnormal accruals, the association of Big 5/non-Big 5 and Industry Specialist/Industry non-specialist auditors with both the levels of, and change in levels of, abnormal accruals is investigated across and within the crisis sub-periods from 1994-1999. Audit quality is found to be associated with abnormal accruals, and differentially so across macroeconomic period with greater constraint evident post-crisis.

Audit quality : earnings management in the context of the 1997 Asian crisis

This study assumes that evidence regarding audit quality can be derived from the level of earnings management reflected in reported abnormal or discretionary accruals. Given this assumption, audit quality is examined in the context of the 1997 Asian financial crisis using data from Malaysia. Examining audit quality in its association with earnings management across differential macroeconomic periods provides insights that may be otherwise masked. The period of the crisis is partitioned between pre-crisis (1994-1996), crisis (1997-1998) and post-crisis (1999). Using a robust approach to the measurement of abnormal accruals, the association of Big 5/non-Big 5 and Industry Specialist/Industry non-specialist auditors with both the levels of, and change in levels of, abnormal accruals is investigated across and within the crisis sub-periods from 1994-1999. Audit quality is found to be associated with abnormal accruals, and differentially so across macroeconomic period with greater constraint evident post-crisis.

The effect of the work environment on accounting students' moral reasoning and development

Puxty et al. (1994) claim that professional accountants are induced to act ethically through two aspects of their socialisation, the education process, and the influence of work experience and role models who show what it means to be ethical. The education of accountants is not simply a matter of becoming technically competent, it is also a process of internalising accepted norms of professional conduct. Student accountants learn acceptable behaviour by learning the principles of good conduct in their education, and receiving advice and observing what significant others do in the workplace. The purpose of this paper is to explore the effect of the work environment on accounting students moral reasoning and development by comparing the DIT P-scores of accounting students pre and post cooperative education. Cooperative eduction is an industry placement program where students are required to work in commerce and industry for one year. Findings indicate that DIT P-scores decrease during cooperative education suggesting that accounting students, whilst in the work environment, do not reason according to their capability as measured by their pre-test scores.

Engaging with Asia : the Chifley government and the New Delhi conferences of 1947 and 1949

This article is a study of the Chifley government's foreign policy towards Asia, in particular India and Indonesia, as evidenced by Australia's attendance at the 1947 Asian Relations Conference and the 1949 New Delhi Conference on the Indonesian-Dutch conflict. Australia's presence at these two conferences provides an ideal opportunity to examine the Chifley government's response to the momentous changes that occurred in post-war Asia as a result of the dismantling of the European colonial world order. Through detailed examination of the archival material and contemporary accounts generated from Australia's involvement in the New Delhi conferences, this article will argue that despite significant political constraints, the Chifley government did adopt a distinctive and innovative policy towards the emergent nations of Asia in the immediate post-war years.

‘Retrieving the Bandung Conference … moment by moment’

This review article discusses two publications: Bandung 1955: Little histories (2010) and Making a world after empire: The Bandung moment and its political afterlives (2010). It concludes that, though thesee two texts offer many prisms through which the conference might be understood, the history of the Bandung Conference remains somewhat fragmented.