Daniel Murphy

SLAPPed: the relationship between SLAPP suits and changed ESG reporting by firms

Purpose – This paper aims to explore any potential link between the corporate issue of a Strategic Lawsuit Against Public Participation (SLAPP) with a changed environmental, social and governance (ESG) reporting focus as part of a complementary communicative legitimation strategy. Design/methodology/approach – A longitudinal content analysis of the annual reports of three sample Australian corporations was undertaken, measuring changes in ESG disclosure levels and disclosure focus around the time a SLAPP was issued by each sample firm. Findings – This paper provides support for the contention that both the number of ESG disclosures and the type of ESG disclosures changed after the sample firms issued SLAPPs. Research limitations/implications – A number of limitations are identified within the paper, including difficulties identifying when SLAPPs are initiated. Originality/value – To the authors’ knowledge, this is the first investigation of the relationship between SLAPPs and ESG reporting, and this study...

Understanding accounting as a career: an immersion work experience for students making career decisions

ABSTRACT This paper reports on a project which is designed to increase the participation of high school students in accounting work experience placements. The focus of the paper is on an Australian-based project which overcomes the identified barriers to offering high school accounting work experience placements with a resultant increase in the number and quality of placements offered. The research project responds to a decline in both the number and quality of students enrolling in accounting degree programmes in Australia. The paper draws on the work experience, social psychology, careers, and accounting education literatures to design a ‘connective’ model (Guile & Griffiths, 2001) of accounting work experience for high school students. The project adopts an action research methodology which engages professional accounting practice, high school career advisors, and the university sector to deliver a structured work experience programme which addresses barriers to participation in accounting work experience and improves the quality of the work experience ‘experience’ for both employers and students.