Ammad Ahmed, Helen Higgs, Chew Ng and Deborah Anne Delaney
This paper aims to investigate the determinants of women representation on Australian corporate boards under the ASX’s “if not, why not” corporate governance framework. It further…
Abstract
Purpose
This paper aims to investigate the determinants of women representation on Australian corporate boards under the ASX’s “if not, why not” corporate governance framework. It further aims to improve the study of Geiger and Marlin (2012) by using a theoretically sound two-limit Tobit model to examine the determinants.
Design/methodology/approach
This study uses the two-limit Tobit model to examine the determinants of women representation on ASX 500 boards. This approach is used due to the censored nature of the dependent variable.
Findings
This study finds that the two-limit Tobit model is an appropriate methodology to accommodate the censored dependent variable. It further finds that firm size, women as chair of boards, corporate governance index, Global Reporting Initiative signatory, debt ratio, average board age, BIG4 auditors, chief executive officer tenure and shareholder concentration are major determinants of women on boards.
Research limitations/implications
The use of only ASX 500 companies and the sample years (2011-2014) may limit the generalisation of the findings.
Originality/value
This is the first extensive longitudinal Australian study to examine the drivers of women representation on corporate boards. It is also the first of its kind to use the two-limit Tobit model to consider these determinants.
Details
Keywords
Deborah Anne Delaney, Marty Fletcher, Craig Cameron and Kerry Bodle
The purpose of this study is to describe and evaluate the implementation of an online self and peer assessment model (SPARKPLUS) to assess team work skills of accounting students…
Abstract
Purpose
The purpose of this study is to describe and evaluate the implementation of an online self and peer assessment model (SPARKPLUS) to assess team work skills of accounting students.
Design/methodology/approach
This study describes the background and implementation of SPARKPLUS and employs a survey questionnaire administered to students enrolled in an undergraduate company accounting subject before and after the implementation of the model. The survey results and selected qualitative data are used to evaluate students' attitudes to group work and the impact of SPARKPLUS.
Findings
The study suggests that students understand the benefits of group work activities in developing their technical knowledge in company accounting. However, students do not appreciate the value of group work activities in developing generic skills or how SPARKPLUS supports group work activities.
Practical implications
Professional and accreditation bodies require evidence of teaching and learning activities and assessment of team work skills during the students' undergraduate accounting degree. This study demonstrates that students require significant teaching and learning activities in relation to team work skills and the assessment model for successful implementation.
Originality/value
This study makes an original contribution to the accounting education literature pertaining to assessment of team work skills in two respects. First, the study outlines the design, implementation and preliminary evaluation of an online self and peer assessment model in an undergraduate company accounting course. Second, preliminary evidence concerning the impact of this model on group work activities and team work skills is provided.
Details
Keywords
Life studies are a rich source for further research on the role of the Afro‐American woman in society. They are especially useful to gain a better understanding of the…
Abstract
Life studies are a rich source for further research on the role of the Afro‐American woman in society. They are especially useful to gain a better understanding of the Afro‐American experience and to show the joys, sorrows, needs, and ideals of the Afro‐American woman as she struggles from day to day.