Philomena Leung

Philomena Leung
  • Lecturer at Australian National Institute of Commerce and Management

About

33
Publications
59,593
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1,964
Citations
Current institution
Australian National Institute of Commerce and Management
Current position
  • Lecturer

Publications

Publications (33)
Article
Independent financial statement auditors are appointed by shareholders to provide reasonable assurance on the reliability of financial statements published by management of reporting entities. However, in the last two decades questions have been raised concerning the credibility of external audits due to their apparent failure, especially following...
Chapter
Full-text available
This chapter provides evidence of the practical implementation of an aspect of ‘new ways of working’, that is, flexible work arrangements (FWA) in the Australian accounting profession. It reports and analyses the results of interviews of twenty accounting professionals conducted in 2014. FWA refers to the interrelationship between temporal and spat...
Article
Full-text available
http://www.charteredaccountants.com.au/Students/Academics/Research-funding/Final-reports http://www.afr.com/business/accounting/why-workers-dont-trust-flexible-work-schemes-20150922-gjshr8
Article
This paper investigates the association between global community concerns about bribery activities and anti-bribery disclosure practices by two Chinese telecommunication companies operating internationally, namely China Mobile and ZTE. Based on content analysis of annual reports and global news media articles over a period of 16 years from 1995–201...
Article
This study addresses managerial perceptions of risks and opportunities related to carbon pricing and emission management, and the factors that affect the extent to which carbon-related risks and opportunities are integrated into the organisation's formal enterprise risk management (ERM) system. We assess the role played by internal governance featu...
Article
This study seeks to identify the characteristics causing tensions in the move towards a corporate culture in Australian public universities. The findings reveal ongoing structural, competency and behavioral issues contributing to the tensions. Two theoretical propositions have emerged regarding the status of the change process. First, the change to...
Chapter
A recent significant development in environmental, social and governance (ESG) reporting is the release of the International Integrated Reporting ( ) Framework by the International Integrated Reporting Council (IIRC) in December 2013. While there is widespread acknowledgement of the need to improve corporate reporting, a content analysis of the sub...
Article
The increasing significance of ethics in the accounting profession is evidenced by the seminal events that witnessed the collapse of major corporations (e.g. Enron and WorldCom); regulatory interventions (e.g. Sarbanes-Oxley Act in the USA and the CLERP 9 Act in Australia); and calls for increased ethics interventions in the accounting curriculum....
Article
b>Purpose – The aim of this paper is to investigate stakeholder power changes and their impact on firms' disclosure decisions in the Chinese stock market. Using legitimacy theory and stakeholder theory, the paper identifies newly emerged stakeholder groups for listed Chinese firms during three distinguished periods of the development of the Chinese...
Article
Full-text available
This paper investigates the voluntary disclosure made by 297 Chinese listed firms in their 1995-2006 annual reports. It aims to determine how firms in the Chinese stock market have responded to the coercive pressure exerted upon them by the market regulatory body, the Chinese Security Regulatory Commission (CSRC) in terms of providing transparent i...
Article
Purpose – The purpose of this study is to examine the accountability structures and the management relationships of internal audit. In particular, related issues such as the predominant internal audit objectives and the related functions, the extent to which internal audit addresses any financial reporting risks and the manner in which internal aud...
Article
The purpose of this paper is to propose a framework of ethics education that promotes the structured learning of ethics in the accounting discipline. The Ethics Education Framework (EEF) is based on three key inter-related components that include: Rest’s (1986) Four-Component Model of ethical decision-making and behaviour; the key cognitive and beh...
Article
Purpose – The purpose of this paper is to provide an overview of the profile of internal audit in five Asia‐Pacific countries and investigate the usage and compliance with the Institute of Internal Auditors (IIA) International Standards for the Professional Practices of Internal Auditing (Standards) by organizations' internal audit activities (IAAs...
Article
While ethical investment is relatively new in Australia, it is a well defined phenomenon in the United States and United Kingdom, subject to variations in interpretation in its practical implementation. Characteristics of ethical investment decision-making suggest ethical investors may be demographically different from “ordinary” investors. This de...
Article
b>Purpose – This study aims to critically analyse the independence of the internal audit function through its relationship with management and the audit committee. Design/methodology/approach – Results are based on a critical comparison of responses from questionnaires sent out to Australian chief audit executives (CAEs) versus existing literatur...
Article
This paper aims to identify the types of ethical issues encountered by accountants, the influence of such experience on accountants' ethical perceptions and the effect of situational factors—the field of employment and the accountant̂s position in the organisation—on accountants' perceptions of ethics. Differences were found in perceptions about et...
Article
Full-text available
In 2006, the International Accounting Education Standards Board (IAESB), an independent standard-setting board of the International Federation of Accountants (IFAC) released an information paper entitled Approaches to the Development and Maintenance of Professional Values, Ethics and Attitudes in Accounting Education Programs. The information paper...
Article
Full-text available
Purpose Given the calls for increased ethics education following recent corporate collapses, this paper aims to examine the significance of ethical issues that challenge the profession and, more specifically, professional accounting bodies. Design/methodology/approach The study assesses the perceptions via an online survey of 66 professional accou...
Article
Full-text available
Purpose – By conducting the 2006 global Common Body of Knowledge (CBOK) study, The Institute of Internal Auditors (IIA) attempts to better understand the expanding scope of internal auditing practice throughout the world. The purpose of this review of recent internal auditing literature in Asia Pacific is to document how the internal audit function...
Article
b>Purpose – Rest posited that to behave morally, an individual must have performed at least four basic psychological processes: moral sensitivity; moral judgment; moral motivation; and moral character. Though much ethics research in accounting has been focused on component two, ethical judgment, less research has been undertaken on the other three...
Article
In 2003, the International Federation of Accountants (IFAC) issued a set of International Education Standards (IES). IES 4 Professional Values, Ethics and Attitudes aims to equip candidates for membership of an IFAC member body with the appropriate professional values, ethics and attitudes to function as professional accountants. This paper explore...
Article
Full-text available
Purpose The purpose of this preliminary study is to explore the impact of changed cultural environment on the voluntary disclosure behaviour of Chinese listed companies. Design/methodology/approach A theoretical framework of the relationship between corporate disclosure and governance forms the basis of the research. A composite checklist of corpo...
Article
The Defining Issues Test (DIT), developed by Rest (1986), measures a person's level of moral development using hypothetical social dilemmas. Although the DIT is useful for measuring moral development in social settings, it might not adequately capture an individual's moral judgement abilities in solving work-related problems (Weber, 1990; Trevino,...
Article
Governance is largely about the decision-making process in a complex organization Shareholders (owners) delegate authority to professionals who have the managerial skills to increase shareholders’ wealth. As a consequence the contributors of a firm's capital base are usually different from the contributors of its management base. This separation of...
Article
Full-text available
This paper aims to provide an insight into the corporate greed and consequent corporate collapses of companies such as HIH, One.Tel and Harris Scarfe in Australia, while concurrently, Enron, WorldCom and other companies were attracting the attention of the accounting profession, the regulators and the general public in the USA. It is argued that th...
Article
The study Women in Chartered Accountancy reviews the career paths of women Chartered Accountants (women CAs), and identifies means with which the Institute of Chartered Accountants in Australia (the Institute) can enhance its service to women members. The study was based on a mailed survey to all Victorian women CAs, and five focus group meetings w...
Article
Benchmarking is a continuous process of comparing and measuring an organization’s business processes against those of business leaders anywhere in the world. Attempts to benchmark internal auditing in Australia, Malaysia and Hong Kong. Bases the analysis on surveys undertaken in all three countries. The surveys of both chief executives and internal...
Article
The second of two articles dealing with a survey of health care internal auditing in the United States. The first article appeared in Vol. 7 No. 6, 1992. The second article builds on the first and deals with: the allocation of time to various internal audit activities and the rationale employed to determine such allocations; the structure of the bo...
Article
Describes a recent study of internal audit in Australia which was drawn from surveys of the chief executives and internal audit managers of a wide range of organizations in the private and public sectors. The response from chief executives was a very positive one and there was strong support for a number of concepts including a positive perception...
Article
Ethics is concerned with individual character; it relates to morals and the treating of moral questions. Teaching ethics involves the study and evaluation of the moral consequences of reflective choices of actions among alternatives that are not clear, or that are in conflict with one another. Although it can be debated whether we should teach ethi...

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