Yew Chia

The effects of management accounting systems, perceived environmental uncertainty and decentralization on managerial performance: A test of three-way interaction

Abstract This study investigated the interaction effects of perceived environmental uncertainty (PEU), decentralization and management accounting systems (MAS) design on managerial performance. MAS design was defined in terms of perceived availability of two characteristics of information, which were scope and level of aggregation. The responses of 48 managers, drawn from a cross-section of Singapore companies, to a questionnaire survey were analysed by examining the regression equations for the three-way interaction model and the partial derivatives of the equations. The results indicated that decentralization and the availability of MAS information characteristics of broad scope and aggregation were associated with higher managerial performance under conditions of high PEU. Under conditions of low PEU, decentralization and the availability of MAS broad scope and aggregated information were associated with lower managerial performance.

Job offers of multi-national accounting firms: the effects of emotional intelligence, extra-curricular activities, and academic performance

This study investigates the effects of academic performance, extracurricular activities (ECA) and emotional intelligence (EI) of potential accounting-major graduates on the outcomes of their respective interviewing activities and the number of final job offers given by the multinational Big 5 public accounting firms. The following outcomes are identified: (a) the number of initial job interviews is affected by both a graduates academic performance and level of participation in ECA; (b) the number of subsequent job interviews is affected by both the number of initial job interviews as well as the level of a graduates EI; (c) the number of final job offers is affected by the graduates level of EI and both the number of initial and subsequent job interviews. The results indicate the relevance of EI in the job search process and will also be useful for accounting educators to plan their curricula more effectively to enhance the job placement of their graduates with the Big 5 firms.This study investigates the effects of academic performance, extracurricular activities (ECA) and emotional intelligence (EI) of potential accounting-major graduates on the outcomes of their respective interviewing activities and the number of final job offers given by the multinational Big 5 public accounting firms. The following outcomes are identified: (a) the number of initial job interviews is affected by both a graduates academic performance and level of participation in ECA; (b) the number of subsequent job interviews is affected by both the number of initial job interviews as well as the level of a graduates EI; (c) the number of final job offers is affected by the graduates level of EI and both the number of initial and subsequent job interviews. The results indicate the relevance of EI in the job search process and will also be useful for accounting educators to plan their curricula more effectively to enhance the job placement of their graduates with the Big 5 firms.

Choice of Auditors and Earnings Management during the Asian Financial Crisis

Purpose – This study sets out to examine the effect of the choice of auditors in constraining earnings management within a rule‐based reporting framework during the Asian financial crisis.Design/methodology/approach – Using the iterative seemingly unrelated regression methodology, 383 firm‐observations of service‐oriented listed companies in Singapore are analysed.Findings – The results show that service‐oriented companies engage in income decreasing earnings management during the crisis period. More importantly, the results indicate that only the Big‐6 firms are able to significantly constrain the earnings management of managers of such companies.Practical implications – The ability of Big‐6 firms to constrain earnings management is perceived to add credibility to the quality of reported earnings, and hence contributes to the competitive advantage of the Big‐6 firms in the market for auditing services.Originality/value – The evidence contributes to the literature on corporate governance and the competiti...

An international study of career drivers of accounting students in Singapore, Australia and Hong Kong

This is a comparative study of the career drivers of accounting students in Singapore, Australia and the Hong Kong Special Administrative Region (HKSAR). The study examines the motivational factors that steer accounting students into choosing accounting as a programme of study in their respective countries. Comparative analyses are performed to examine the importance of each career driver, taking into consideration gender and country/institutional variables. The results indicate significant differences between male and female students with respect to the importance of the following career drivers: search for meaning, security, material rewards and creativity. Significant differences are also found among countries/institutions and the importance of career drivers such as expertise, status, security, affiliation and creativity. The study concludes with a discussion of the implications of the findings for both the profession and academic educators as well as suggestions for future research. †Recently retired from the University of Southern Queensland, Australia.

Career Drivers of Junior Auditors – An Exploratory Study

This exploratory study profiles the career drivers of junior auditors in the Hong Kong Special Administrative Region. Specifically, the study identifies what “drives” a junior auditor in a public accounting firm. Comparative examinations of the career drivers are also performed using the gender and size of firm variables. The results identify the presence of statistically significant differences (p < 0.05) between male and female junior auditors in the career drivers of material rewards, search for meaning, and affiliation. When the size of auditing firms – big‐five firms versus non‐big‐five firms – is used as a basis for comparison, there are significant differences found in the career drivers of material rewards, power/influence, search for meaning, expertise, autonomy, and security. Significant gender‐firm interaction effects are found in the career drivers of expertise, autonomy and security. Implications for both the profession and academic educators and suggestions for future research are discussed.

An exploratory study of the career driver scores of accounting-major students in Hong Kong

ABSTRACT This is an exploratory study profiling the career drivers of final-year accounting- major students at four tertiary institutions in Hong Kong. Specifically, the study identifies what an accounting-major student is looking for in a career. Comparative examinations of the career drivers are performed by the gender and institutional criteria. The career driver scores of accounting-major and non-accounting business students are also compared. The results suggest the presence of statistically significant differences between male and female accounting-major students in the career drivers of material rewards, search for meaning in their career, creativity, job security and job status. When institutional setting is used as a basis of comparison, there are statistically significant differences among the accounting-major students in the areas of material rewards, creativity, affiliation, security and status. Accounting- major and non-accounting business students exhibit differences in the career drivers of...