We examine the association between ICT investment, corporate governance and firm performance. Using an international sample of 62,199 firm-year observations from 42 countries, we find that ICT investment and corporate governance mechanisms (i.e., board independence and foreign ownership) on...

This study examines the joint effect of carbon disclosure and greenhouse gas (GHG) emission on firms implied cost of equity capital (COC). Based on 4,655 firm-year observations across 34 countries, we find firms' GHG emission intensity to be positively associated with COC. However, we find also...

By understanding strategies as promises, this study investigates how management controls are implicated in organisations' strategising practice under continuous changes of external forces. Based on a historical case study of a New Zealand electricity firm, the study shows how multiple management...

This study examines the impact of carbon disclosure and greenhouse gas (GHG) emission intensity on the implied cost of equity capital based on a global sample. Our sample consists of 6,214 firm-year observations across 34 countries over the period of 2009-2015. We find firms' carbon disclosure...

We examine the potential human cost of multiple role expectations. Based on a survey of middle-level managers, and drawing on role theory to develop testable hypotheses, we show that expecting innovation and empowerment alongside budget goal attainment may increase levels of role conflict,...

Since the mid-1980s, professional accounting bodies, employers of accounting graduates and academics alike have lamented the failure of universities to equip accounting graduates with the competencies required for the modern business environment. Changes to accounting education have been made...

This paper aims to investigate the environmental strategy on the choice of a firm's political reaction in response to a proposed Emissions Trading Scheme (ETS) in New Zealand. Using sample of 33 firms in four industries that are affected by the introduction of the ETS, this study found a...