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Article
Publication date: 6 June 2023

Chu Yeong Lim, Themin Suwardy and Tracey Chunqi Zhang

Previous research in auditing has used the probability of small profits or losses as a measure of audit quality. The purpose of this paper is to investigate the validity of the…

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Abstract

Purpose

Previous research in auditing has used the probability of small profits or losses as a measure of audit quality. The purpose of this paper is to investigate the validity of the underlying assumption in prior audit literature that auditing mitigates clients’ inclination towards loss avoidance and to shed light on the debate regarding earnings discontinuity.

Design/methodology/approach

This paper compares the discontinuity in earnings distribution around zero, both before and after auditing.

Findings

Using a unique data set that contains both recorded and waived adjustments, the authors find that audit adjustments do not reduce the discontinuity in earnings distribution around zero.

Research limitations/implications

The results advise caution in using the probability of small profits or losses as a measure of audit quality. The findings suggest the discontinuity in earnings around zero may not be caused by loss avoidance achieved through accounting misreporting, which falls under the purview of auditing.

Originality/value

This research makes unique contributions beyond those of prior studies. By incorporating waived adjustments, the authors are able to conduct more comprehensive tests and explore richer details of audit adjustments that were not available in previous studies. The proportion of losses in this study's sample aligns with that in prior US research, which enhances the generalisability of the authors’ findings and minimizes the influence of inherent discrepancies in auditors' motivations to curb loss avoidance.

Details

Pacific Accounting Review, vol. 35 no. 5
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 7 September 2012

Ilias G. Basioudis, Paul de Lange, Themin Suwardy and Paul Wells

The purpose of this study is to investigate student perceptions of the design features included in an “off the shelf” Learning Management System (LMS) in teaching undergraduate…

1904

Abstract

Purpose

The purpose of this study is to investigate student perceptions of the design features included in an “off the shelf” Learning Management System (LMS) in teaching undergraduate accounting students.

Design/methodology/approach

Questionnaire responses from 846 accounting students studying in the UK, Australia and New Zealand provide international data to develop a model to explain student perception of the LMS.

Findings

The final model shows student satisfaction with the use of a LMS is positively associated with three variables: usefulness of lecture notes, bulletin boards and discussion forums, and other LMS tools. Further, the comparison of cultural differences of the three countries shows all students treat the provision of notes as a desirable attribute on a LMS. Findings also suggest that although students find the provision of materials over the LMS does not enhance student engagement in class, overall a comparison of the three countries shows all students treat the provision of notes as a desirable attribute of a LMS.

Research limitations/implications

Future research should collect ethnicity data to enable an analysis of cultural influence on student perceptions of the LMS.

Practical implications

As increased motivation to learn is found to contribute to improved achievement of learning outcomes, the study's findings have implications for faculty contemplating the adoption of a LMS in their courses. The findings specifically confirm that usefulness of lecture notes, use of bulletin/discussion boards, and other LMS tools are positively endorsed by students and hence increase their motivation to learn.

Originality/value

The current paper adds to the literature as the motivation to use and engage with LMSs by accounting students is not well understood.

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Article
Publication date: 1 August 2003

Themin Suwardy, Janek Ratnatunga, Amrik S. Sohal and Geoffrey Speight

Aims to identify the motivational factors for investing in information technology (IT), the impediments to IT investments and the outcomes of the planning and implementation of IT…

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Abstract

Aims to identify the motivational factors for investing in information technology (IT), the impediments to IT investments and the outcomes of the planning and implementation of IT projects by chartered accountants in Australia. The results indicate that firms are motivated to invest in IT primarily for five reasons. IT investments face a number of challenges, the most prominent being the need to keep up with technology, which is likely to worsen as the technology cycles continue to shorten. Identifies resource procurement, lack of appropriate development tools, lack of proper planning or project management and user resistance to change as the four main problems encountered in implementation of IT projects. Many IT projects were undertaken for the purpose of improving efficiency within the organisation and reducing costs, rather than more strategic usage such as providing a flexible IT infrastructure or aligning IT with corporate strategy. The results suggest that firms have largely only utilised IT in their internal operations, rather than for strategic reasons.

Details

Benchmarking: An International Journal, vol. 10 no. 4
Type: Research Article
ISSN: 1463-5771

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