A comparative study of the effect of web-based versus in-class textbook ethics instruction on accounting students' propensity to whistle-blow

The authors examined whether accounting students’ propensity to whistle-blow differed between those instructed through a web-based teaching module and those exposed to a traditional in-class textbook-focused approach. A total of 156 students from a second-year financial accounting course participated in the study. Ninety students utilized the web-based module whereas 66 students were instructed through a traditional teaching approach based on ethical problems presented in the textbook. Subsequently, when presented with a whistle-blowing situation, it was found that students exposed to a web-based ethics instruction module were more likely to whistle-blow than those students exposed to a traditional in-class textbook ethics instruction approach.

Ethical decision-making of accounting students : evidence from an Australian setting

This study investigates accounting students’ ethical decision-making judgments and behavioral intentions. The Multidimensional Ethics Scale (MES) was used to measure the extent to which a hypothetical behavior was consistent with three moral criteria (Moral Equity, Relativism and Contractualism). The study specifically tests the differences in ethical decision-making between students who have been exposed to a dedicated ethics unit of study compared with students who have not studied ethics. The influences of culture and gender on students’ ethical decision-making are also addressed in the study. Ethical decision-making was assessed via three case studies describing moral dilemmas that an individual, business or professional person might face. The results provide support for the MES and the value added from incorporating a dedicated ethical decision-making unit in the accounting curriculum. The results also support prior evidence of gender bias and the impact of cultural differences on ethical decision-making.

The politics of Timor-Leste : democratic consolidation after intervention

The Politics of Timor-Leste explores the critical issues facing the Asia-Pacific's youngest nation as it seeks to consolidate a democracy following years of international intervention. The authors study the challenges that have burdened the state since it broke from Indonesia amid the violence of 1999 and formally achieved full independence in 2002. They assess the notable accomplishments of Timor-Leste’s leaders and citizens, and consider the country’s future prospects as international organizations prepare to depart. A close study of Timor-Leste sheds light on ambitious state-building projects that have been initiated, with varying success, across the globe.

Contributors to this volume map the nation’s recent political evolution through studies of its constitutional debates, political parties, and foreign policy responses to powerful neighbors. They address the social and economic conditions that complicate Timor-Leste’s political development, such as gender discrimination, poverty, corruption, and security-sector volatility. The contemporary history of Timor-Leste reflects the experiences of many postcolonial and developing countries that have sought to establish a viable state following conflict and a declaration of independence. This small nation has been the subject of five consecutive UN missions with varying mandates. The Politics of Timor-Leste ought to serve as a key source for comparative postcolonial studies and a guide to future trends in international state-building and assistance.

Students' perceptions on using iPods in accounting education : a mobile-learning experience

Purpose – The purpose of this study is to assess the benefits derived from the application of mobile devices as part of the students’ online learning experience and the extent to which the perceived benefits are linked to student learning styles.

Design/methodology/approach – A small group of students enrolled in an exclusively online graduate accounting program were issued with iPods as part of their learning materials. Two data collection instruments were issued: a questionnaire to elicit students’ opinions on the usefulness of the iPod as a tool for learning; and a questionnaire to establish their learning styles (using a VARK© questionnaire).

Findings – The findings indicate that the primary advantage of iPods lies in its portability, which, in turn, facilitated efficient and effective use of time and study planning. The portability attached to iPods allowed students to take advantage of what otherwise have been down-time, such as commuting. Students with a preference for visual learning rated the iPod as being important to their learning.

Research limitations/implications – The generalizability of the findings is limited due to the low sample size (23) that constrains the robustness of the results.

Originality/value – The exploratory nature of this study provides preliminary evidence on the perceived usefulness of handheld devices as a learning tool.

Learning context in Australian universities - perceptions of Chinese accounting students

The study concentrates on how Mainland Chinese students perceive and respond to the learning in Australian universities. Students' satisfaction with their educational experiences and the Australian learning context such as teaching, teacher/student relationship, assessment, workload and English language is explored in this study. Using focus groups, the results show that teaching, teacher/student relationships and English language are areas of concern.

Value relevance of information in hi-tech industries in Australia : accounting information and intangible asset disclosures

The main objective of this study is to test the value relevance of financial and non-financial information in high-tech industries in Australia. Ninety-one companies were selected from the sectors of Pharmaceuticals, Biotechnology and Life Sciences; Technology, Hardware and Equipment; and Telecommunication Services of ASX for the analysis. Both financial and non-financial sections of annual reports were scrutinized in order to obtain data for the analysis. The unaudited sections of annual reports were particularly analysed using NVivo to obtain the word-count of intangible assets. Ohlson’s (1995) Equity Valuation Model (modified for the intangible assets disclosures) was explicitly applied to examine the value relevance of financial and non-financial information. The overall results provide evidence that book value is the most significant factor and earnings are the least significant factor in deciding share prices in high-tech industries in Australia. This finding supports the previous studies that showed value relevance declined in earnings but increased in book value. This research proved that voluntary disclosures of intangible assets are value relevant, providing support for the previous US and Australian studies and the conclusion that investors probably increasingly rely upon alternative information sources.

Rural and regional Australian public accounting firm services : service provision, concerns and tensions

Public accounting firms provide a necessary and important service for rural and regional areas. However, the provision of high-quality services is hindered by a number of factors. This paper reports the findings from a large-scale survey of professional accounting firm practitioners located in rural and regional Australia, identifying factors causing concerns and tensions and quantifying their scope and importance. Prominent concerns and tensions identified include adverse effects arising from the employment market, communications technology developments and legislation such as the Corporate Law Economic Reform Program (Audit Reform and Corporate Disclosure) Act 2004 and the Financial Services Reform Act 2001.

A fractional cointegration approach to testing the Ohlson accounting based valuation model

We examine the long-run relationship between market value, book value, and residual income in the Ohlson (Contemp Acc Res 11(2):661-687, 1995) model. In particular, we test if market value is cointegrated with book value and residual income in light of their non-stationary behaviors. We find that cointegration applies to only 51 % of the sample firms, casting doubt that book value and residual income alone are adequate in tracking variations in market value, yet we find that market value is fractional cointegrated with book value and residual income for 89 % of the sample firms. This implies that the long-run relationship follows a slow but mean-reverting process. Our results therefore support the Ohlson model. © 2012 Springer Science+Business Media New York.