Glennda Scully

Corporate communication for Vietnamese listed firms

Purpose - The purpose of this paper is to investigate the impact of independent directors and ownership structure on voluntary disclosures of Vietnamese listed firms. Design/methodology/approach - Year-ending 2008 annual report disclosures of 45 Vietnamese listed firms are analyzed. Voluntary disclosure is measured using a Vietnamese Disclosure Index adapted from prior literature. Descriptive and inferential statistics ( Findings - The results indicate that the level of voluntary disclosure among Vietnamese listed firms is relatively low (24.23 per cent). There are higher levels of disclosure relating to director and senior management details but far lower in regards to social issues. State ownership and managerial ownership are negatively and positively related to the extent of voluntary disclosure respectively. Moreover, bigger firms are found to be positively associated with voluntary disclosure. Research limitations/implications - The results of this study are limited to one year – 2008 – and thus, could be biased as disclosures can change over time. Practical implications - Vietnamese regulators should focus on strengthening the regulations governing the level of corporate communication in firms with high state ownership as well as encouraging more disclosure of non-financial information to strengthen its market information transparency. Originality/value - This study is one of the first examining the level of corporate voluntary disclosure practices among Vietnamese listed firms. Evidence from this study extends the existing voluntary disclosure literature on emerging economies whilst providing valuable insights to Vietnamese policy makers in the process of developing and improving its financial reporting regulatory framework.

Guanxi, a two-edged sword! How Australian accounting professionals view the process within a moral framework

Purpose - – The purpose of this study is to determine how Western business practitioners, specifically Australian accounting professionals, identify with the Chinese value concept of Design/methodology/approach - – A cross-sectional questionnaire based on a survey of 111 usable Australian accounting professionals was completed during 2012. A confirmatory factor analysis was used to validate each construct of Findings - – Australian accounting professionals associate well with the favour-seeking aspects of Originality/value - – The research provides evidence that Australian accounting professionals relate to favour-seeking

Chinese auditors’ views about independence and employer values

Purpose - The purpose of this paper is to describe the results of a cross-sectional survey of Chinese auditors that examines their views about independence and client relationship issues associated with the current Code of Professional Conduct. The paper also compares the findings with attitudes about the perceived ethical environment of their workplaces. Design/methodology/approach - During late 2006, 578 useable questionnaires were obtained from members of the Chinese Institute of Public Accountants registered with four regional chapters. The empirical research was exploratory and involved the construction of a scale for measuring attitudes towards independence issues and a modified version of the Corporate Ethical Values scale. Findings - It was found that auditors clearly identify with the importance of codes of practice and indicate that their views are significantly affected by observations about the ethical climates associated with their immediate workplaces. Codes of practice are seen to be relevant the greater the concern about the ethicality of their workplaces, although attitudes were tempered when client relationship matters are considered, suggesting that some degree of cultural tolerance of questionable activities is inevitable, and that tolerance increases with age. Originality/value - The paper is the first to directly access Chinese practitioners in order to measure attitudes towards western-based standards of practice in association with their workplace conditions. It is a sizable survey, providing useful insights into how practitioners are coping with the demands of their profession in China.

An Accounting Firm Perspective of Offshoring

Offshoring is increasingly being adopted by professional accounting firms of all sizes and has become a component of the larger Business Process Outsourcing (“BPO”) industry. The traditionally conservative accounting profession operates in an environment subject to an intense and dynamic regulatory oversight. There is increasing competition and a pressure to reduce costs and manage staffing shortages faced by the profession. Offshoring presents itself as a solution to these pressures and as such is a key motivator for adopting offshoring. This suggests that offshoring in accounting firms is worthy of being examined in its own right.

Stakeholder Informed Non-Traditional Student Induction: A Balanced Approach.

Purpose – The purpose of this paper is to consider the evolution of a tailored university induction program over time to establish the change in the nature and content of the program. Design/methodology/approach – The induction program is pitched against the conceptual backdrop of academic norms and conventions, language, integration and the role of mentoring. As an exploratory study of a unique and complex induction program it reports on the basis of discourse analysis over time (from 2009 to 2012). Findings – The paper establishes that consideration of feedback by students, university staff (academic and professional) and external stakeholders has allowed the program to morph to a balanced content of academic; social; and socio-academic integration activities. Research limitations/implications – The paper confirms the framework proposed by Zepke and Leach (2005) and renders a further level of validity to the model when applied in a cross-cultural higher education context. Practical implications – Practi...