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The purpose of this paper is to apply Faff’s (2015) pitch template to a regulatory financial accounting research topic. The author describes her personal reflections on completing the pitch template for this project by investigating corporate boards, monitoring and securities class actions (SCAs) in Australia. The author builds on prior research in this area (Chapple et al., 2014). This study is set within prior literature examining capital markets, corporate governance, continuous disclosure regime and regulatory changes. The market reaction to corporate board changes pre- and post-SCAs is the focus of the examination within the pitch template. The pitch letter contributes to prior literature, as it demonstrates a team with established researchers using the pitch template, while prior papers have documented PhD student usage of the pitch template.

The author uses the Faff (2015) pitch template to focus the research team’s ideas into a concisely focused research idea. An earlier version of this pitch was presented at the Centre for International Finance and Regulation Pitching Research Symposium on 29 May 2015 in Sydney to a panel of distinguished professors and participants from market regulators including the Australian Securities and Investments Commission, Reserve Bank of Australia, Australian Prudential Regulation Authority and the financial sector including Colonial First State.

It was found that there are benefits to using the pitch template for both established and emerging researchers. Prior pitch papers have primarily been authored by PhD students. This paper’s aim was to provide evidence that established as well as emerging scholars can benefit from completing the Faff pitch template.

This pitch letter contributes to the research community, as it shows the process and personal reflections on undertaking the pitch exercise by a team including established and emerging researchers. Within this pitch letter there is a documentation of how the research team for the underlying project was formed and the prior experiences of the team.

The purpose of this paper is to study whether auditor independence reforms introduced in 2004 led to an enhancement in earnings quality in the post-reform era.

This study predicts that as the cost of compliance will vary based on a firm's existing corporate governance regime and the level of external scrutiny (monitoring) it faces, we compare the earnings quality of a sample of “established” (S&P/ASX 100) to a sample of “emerging” (S&P/ASX Small Ordinaries Index) firms. The paper examines the reporting behaviour of the two groups of listed entities, covering the regulatory change period 2003-2006. The paper uses regression modelling to test the associations between increased audit independence, earnings quality and corporate governance mechanisms over the pre- and post-regulatory period.

The paper's results confirm that earnings quality for the established firms was enhanced in the post-reform period; while this was not the case for emerging firms. The evidence also suggests that corporate governance mechanisms of board independence and board financial skill are associated with higher earnings quality; while the higher the concentration of insider firm ownership is associated with lower earnings quality.

This study provides policy makers with evidence as to changes in reporting behaviour following law reform aimed at strengthening auditor independence.

The studies on earnings quality are informed by the US market practices. Australia provides a unique setting through its auditor independence reforms to examine the impact of reform choices. This study also investigates two specific subsets of the market: established firms and emerging firms.

Emerging discourses focusing on the social, emotional, educational, and economic disadvantages identified for Australia’s First Peoples (when compared to their non-Indigenous counterparts) are becoming increasingly dissociated with an understanding of the interplay between historical and current trends in racism. In addition, it may be argued that the very construction of Western perspectives of Indigenous identity (as opposed to identities) may be deeply entwined within the undertones of the interplay between epistemological racism, and the emergence of new racism today.

This chapter shall review a substantial portion of Aboriginal and Torres Strait Islander educational research, with a particular emphasis on the acknowledgment of the impact of racism on the educational outcomes (and other life outcomes) of Aboriginal and Torres Strait Islander peoples with a focus on higher education.

This review has found that while there is evidence emerging toward the engagement of Aboriginal and Torres Strait Islander students in all forms of education, there is also considerable resistance to targeted efforts to reduce the inequities between Aboriginal and Torres Strait Islander students and all Australians (especially within the university sector). It is argued this resistance, both at the student and curriculum level, is clear evidence of preexisting epistemological mentalities and racism.

The implications of this review suggest that greater effort needs to be placed in recognizing unique Aboriginal and Torres Strait Islander experiences and perspectives, not only at the student level, but such perspectives need to be imbedded throughout the whole university environment.

Investigates the dimensions of accounting information prepared for use in managing non‐corporate pastoral entities in pre‐Federation Western Victoria and the local, time‐specific environmental factors which shaped these dimensions. Based on examinations of 23 sets of surviving business records prepared during 1836‐1900, provides evidence of the structure and usage of pastoral accounting information in an unregulated financial reporting environment. Draws conclusions about the likely impact of cultural, legal and political, professional, educational, economic and other factors as key explanatory variables. Also argues a case for lost relevance based on the evidence of accounting change in the closing decades of the nineteenth century.

As a business executive and philanthropist, Mary Kay Ash is legendary as a glass-ceiling breaker. With the belief that Mary Kay Ash is both modern and relevant, while simultaneously legendary, the overall purpose of this paper is to explore the role of Mary Kay Ash as an influential entrepreneur. This research responds to the call by Cogliser and Brigham (2004) for an increased understanding of how entrepreneurial leaders influence, challenge, inspire and develop followers.

Following on research by Hoppe (2013), this objective was accomplished via a pentadic analysis of Mary Kay Ash’s rhetoric aimed to influence the mental mindset of readers (followers) over the course of generations. Burke’s pentad was the sense-making tool used for examining Ash’s rhetoric of influence as an entrepreneurial leader. The data used in the pentadic analysis were also analyzed via Linguistic Inquiry and Word Count (LIWC) and IBM Watson Emotion Analysis to see where analyses might converge or diverge.

Based on the analysis of her written work, Mary Kay Ash resided at the intersection of leadership and entrepreneurship and, in so doing, was an influencer. Her primary rhetorical approach to influencing was idealism. Interwoven in her writings, she also exhibited both pragmatism and realism. She knew that she had to start the business to have the future she desired and that she needed to train her team appropriately for success to be forthcoming. The motivation in Mary Kay Ash’s rhetoric was that of influencing people so they would be the best that they could be.

Qualitative research brings with it an array of inevitable research problems. Pentadic analysis cannot be judged by the basic objective standards of reliability and validity because objective reality does not exist in personal interpretation. That is, one person as a critic cannot be impartial because the interpretation is only one personal way of viewing the data and another critic might view the same pentads and come up with different ratios. With this subjectivity in mind, however, the data used in the pentadic analysis were also analyzed via LIWC and IBM Watson Emotion Analysis to see where analyses might converge or diverge.

The findings from this research denote clearly that Mary Kay Ash was a forerunner of the modern day influencer. As a primogenitor of the influencer marketing phenomenon, Mary Kay Ash’s entrepreneurial legacy is expected to continue through generations of followers. This finding speaks to the importance of today’s entrepreneurs using the spoken and written word to influence others and create a lasting organizational legacy.

Countless scholars have used pentadic analysis, with a variety of artifacts, to examine the motives behind the rhetoric. However, rhetoric as a means of persuasion and influence has received little attention within the context of the written works by management gurus (Jones et al., 2009), and, aside from the exploration by Berglund and Wigren (2012), the narrative of entrepreneurial influence has not benefitted from close examination.

To better understand the uptake of cosmetic procedures in the wake of Instagram, this study aims to unravel how the aesthetic labour of influencers acts as the packaging of the cosmetic servicescape. In doing so, the authors contribute to theorising of aesthetic and emotional labour within the services marketing literature, fleshing out the bodywork of influential others not as employees but endorsers, who act like the “walking billboards” (Zeithaml and Bitner, 2003) for the cosmetic service industry.

This study adopts a dual qualitative approach to data collection, coupling netnographic material from Instagram posts with 16 in-depth interviews with female Instagram users who have undergone or hope to undergo cosmetic surgery. Using mediated discourse analysis, the authors weave their visual and discursive data together for a richer account of the commoditisation of cosmetic surgery.

Adopting a postfeminist neoliberal lens, where women are viewed as aesthetic entrepreneurs who are constantly working on the body and the self, the findings of the study reveal how influencers’ aesthetic and emotional labour help package, propagate and demystify the cosmetic servicescape. Through their visual storytelling, we see how influencers help endorse (local) cosmetic services; commoditise cosmetic procedures through the conspicuous display of their ongoing body projects whilst masking the labour and pain involved; and how face-filters that use augmented reality (AR) technology foster new forms of (digitised) body dysmorphia.

The authors shed light on the darker side of social media and body-enhancing technologies, where tales of body transformation trivialise cosmetic intervention and AR technology induces a digitised body dysmorphia.