Browsing by Author "Duncan, Keith"
Now showing items 1-8 of 8
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Audit committee financial expertise: mitigation of real earnings management
( Inderscience , 2024 , Article)The paper examines whether and in what contexts the education and experience dimensions of audit committee financial expertise lower the propensity for real earnings management. We separate financial expertise into financial ... -
Core competencies for the global workplace: A cross-cultural and skill-based simulation project in accounting
( Taylor & Francis , 2021 , Article)This paper examines a multi-faceted workplace simulation project as a curriculum design strategy to address the expanding core competencies that constrained accounting programmes must incorporate. The problem-based learning ... -
Corporate governance and access to interest bearing debt
( Emerald Group Publishing Limited , 2012 , Article)Purpose The purpose of this paper is to extend the growing body of literature on the impact of corporate governance on debt contracting by examining if better governance is associated with access to interest bearing debt. ... -
Cumulative learning and sustained engagement in an introduction to accounting course
( Emerald Group Publishing Ltd. , 2018 , Article)Purpose - Due to its technical focus, the introductory accounting course has a hierarchical knowledge structure that requires students to master and integrate abstract knowledge which builds on itself over time. The purpose ... -
Does adopting good corporate governance impact the cost of intermediated and non-intermediated debt?
( Blackwell Publishing Ltd , 2012 , Article)This study examines the impact of good corporate governance practices on the reported cost of debt for Australian listed companies. Prior research has established that governance lowers the cost of non-intermediated debt ... -
Does good corporate governance enhance accruals quality during financial crises?
( Emerald Group Publishing Ltd. , 2016 , Article)Purpose - The purpose of this study is to examine the efficacy of corporate governance systems in enhancing earnings quality during the recent global financial crisis (GFC). The literature provides insight into the corporate ... -
Governance-Default Risk Relationship and the Demand for Intermediated and Non-Intermediated Debt
( University of Wollongong , 2012 , Article)This paper explores the impact of corporate governance on the demand for intermediated debt (asset finance, bank debt, non-bank private debt) and non-intermediated debt (public debt) in the Australian debt market. Relative ... -
State-owned enterprises' board characteristics and audit fees: an international perspective in view of economic freedom, political democracy and protection of minority shareholders
( Emerald Publishing , 2023 , Article)Purpose: The paper examines the relationship between board effectiveness and audit fees for state-owned enterprises (SOEs). Furthermore, given the unique nature of SOEs, the paper assesses country-level influences, such ...
