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15. Disclosure of liquidity and cash flow statements by Australian superannuation funds before Covid‐19.

Author

Kent, Pamela, Kent, Richard, McCormack, Robyn, and Tarr, Julie‐Anne

Subjects
PENSION trusts, CASH flow, COVID-19 pandemic, DISCLOSURE, COVID-19, MONETARY unions
Abstract

The Commonwealth's stimulus package required the unexpected distribution of cash by superannuation funds to members during the Covid‐19 pandemic. We focus on disclosure and maintenance of an operational risk financial reserve and reporting of the statement of cash flows in annual reports by Australian superannuation funds. These disclosures represent mandated sources of information providing evidence of liquidity levels for meeting cash payouts and disclosure adherence. Many funds did not meet their statutory reporting requirements. More members and higher union board membership as measures of stakeholder power explain higher disclosure in support of managerial stakeholder theory. [ABSTRACT FROM AUTHOR]

Published
2023
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18. Academy of Nutrition and Dietetics and National Kidney Foundation: Revised 2014 Standards of Practice and Standards of Professional Performance for Registered Dietitian Nutritionists (Competent, Proficient, and Expert) in Nephrology Nutrition

Author

Kent, Pamela S., McCarthy, Maureen P., Burrowes, Jerrilynn D., McCann, Linda, Pavlinac, Jessie, Goeddeke-Merickel, Catherine M., Wiesen, Karen, Kruger, Sarah, Byham-Gray, Laura, Pace, Rory C., Hannahs, Valarie, and Benner, Debbie

Published
2014
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21. Transplantation

Author

Kent, Pamela S., Bendich, Adrianne, editor, Byham-Gray, Laura D., editor, Chertow, Glenn M., editor, and Burrowes, Jerrilynn D., editor

Published
2008
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29. Related party transactions, state ownership and corporate tax avoidance: evidence from Vietnam.

Author

Trinh Thi My Nguyen, Kent, Pamela, and Richardson, Grant

Subjects
RELATED party transactions, GOVERNMENT ownership, CORPORATE taxes, CORPORATE state, STOCK ownership
Abstract

This study examines the association between related party transactions (RPTs) and corporate tax avoidance, and the potential moderating effect of state ownership on this association in Vietnam. Based on a hand-collected sample of 3,919 firm-year observations over the 2010–2016 period, we find a positive association between RPTs and corporate tax avoidance. We also observe that firms with higher amounts of related sales and net credit have even greater levels of tax avoidance. Finally, we find some evidence that state ownership moderates the positive association between RPTs and corporate tax avoidance. Overall, this study provides some novel evidence regarding RPTs, state ownership and corporate tax avoidance, given that little is known about this association in developing countries such as Vietnam. [ABSTRACT FROM AUTHOR]

Published
2022

35. Voluntary disclosure of forward-looking earnings information in Australia

Author

Kent, Pamela and Ung, Karen

Subjects
Wages, Business, general, Business, Salary
Abstract

Abstract: This study examines the voluntary disclosure of future earnings information in annual reports for Australian listed companies. We find that most Australian companies in our sample do not provide [...]

Published
2003

36. Innate and discretionary accruals quality and corporate governance

Author

Kent, Pamela, Routledge, James, and Stewart, Jenny

Subjects
Corporate governance, Banking, finance and accounting industries, Business
Abstract

To authenticate to the full-text of this article, please visit this link: http://dx.doi.org/10.1111/j.1467-629X.2009.00321.x Byline: Pamela Kent (a), James Routledge (a), Jenny Stewart (b) Keywords: Innate; Discretionary; Accruals quality; Corporate governance Abstract: Abstract This paper extends previous research on the association between corporate governance mechanisms and accruals quality. We derive measures of the discretionary and innate components of accruals quality and regress them against corporate governance characteristics. For discretionary accruals, we find use of a Big 4 audit firm and a larger audit committee as the primary governance mechanisms associated with higher accruals quality. For innate accruals quality, we find that higher quality is associated with an independent board of directors, a larger, more independent and more active audit committee, and use of a Big 4 audit firm. Our findings suggest a stronger relation between sound governance mechanisms and innate accruals quality than discretionary accruals quality. Author Affiliation: (a)School of Business, Bond University, Gold Coast, Qld 4229, Australia (b)Griffith Business School, Griffith University, University Drive Meadowbrook, QLD 4131, Australia Article History: Received 21 October 2008; accepted 27 July 2009 by Michael Bradbury (Editor).

Published
2010

37. Corporate governance and disclosures on the transition to International Financial Reporting Standards

Author

Kent, Pamela and Stewart, Jenny

Subjects
Corporate governance, Financial disclosure, Banking, finance and accounting industries, Business
Abstract

To purchase or authenticate to the full-text of this article, please visit this link: http://dx.doi.org/10.1111/j.1467-629X.2007.00257.x Byline: Pamela Kent (a), Jenny Stewart (b) Keywords: International Financial Reporting Standards; Corporate governance; Disclosure Abstract: Abstract For reporting periods ending on or after 30 June 2004, Australian companies were required to disclose the expected impact of applying Australian equivalents of International Financial Reporting Standards effective from 1 January 2005. The objective of this paper is to examine the association between the level of disclosure and corporate governance quality. Using a sample of listed companies with 30 June balance dates, we find that the quantity of disclosure was positively related to some aspects of superior corporate governance, such as the frequency of board and audit committee meetings and the choice of auditor. Author Affiliation: (a)Bond University (b)Department of Accounting, Finance and Economics, Griffith Business School, Griffith University, Brisbane, 9726, Australia Article History: Received 16 March 2007; accepted 5 November 2007 by Gary Munroe (Deputy Editor).

Published
2008

38. Auditor expertise and the estimation of dollar error in accounts

Author

Kent, Pamela and Weber, Ron

Subjects
Auditing -- Research, Auditors -- Beliefs, opinions and attitudes, Errors -- Forecasts and trends, Internal auditing -- Analysis, Banking, finance and accounting industries, Business
Abstract

Estimating dollar errors is one of the crucial elements in an auditor's job as it has a significant influence on the audit report. The dollar error is usually calculated through analysis of the strengths and weaknesses of a company's internal control system. Research on the accuracy of auditor's deduction concerning this matter reveals that despite high levels of expertise, they are prone to errors and need to be assisted by supplementary decision structures. Auditors' personality also affects the assessments in that over-confidence has been observed to aggravate judgment errors.

Published
1998

40. Relation between external audit fees, audit committee characteristics and internal audit

Author

Goodwin-Stewart, Jenny and Kent, Pamela

Subjects
Internal auditing -- Forecasts and trends, Internal auditing -- Usage, Corporate governance -- Research, Corporate governance -- Forecasts and trends, Audit committees -- Management, Audit committees -- Forecasts and trends, Market trend/market analysis, Company business management, Banking, finance and accounting industries, Business
Published
2006

44. Management advisory services and the financial performance of clients

Author

Kent, Pamela

Subjects
Small business -- Management, Accounting firms -- Practice, Business, Business, international, Company business management, Small business, SOHO, Practice, Management
Abstract

Introduction Approximately 785,000 OF ALL businesses in Australia employ fewer than 100 employees. These small businesses represent some 98 per cent of total private enterprises, and employ approximately 55 per [...]

Published
1994

45. Differential reporting and the effect on loan evaluations: an experimental study

Author

Kent, Pamela and Munro, Lois

Subjects
Accounting -- Standards, Financial analysis -- Methods, Loan officers -- Methods, Banking, finance and accounting industries, Business
Abstract

Research suggests that differential reporting does not significantly affect bank loan officers' judgments of whether a borrower has the ability to repay a loan. However, findings show that loan officers will request additional information if borrowers submit financial reports that do not comply with generally accepted accounting principles (GAAP).

Published
1999

48. Do Mother and Father Auditors have Equal Prospects for Career Advancement?

Author

Kristensen, Rikke Holmslykke, Kent, Pamela, Warming-Rasmussen, Bent, and Windsor, Carolyn

Subjects
female parent, parent, education, Auditors' career advancement, gender egalitarianism
Abstract

This research investigates whether parental role and gender are associated with career advancement for professional female and male auditors employed by international audit firms in Denmark. Management at four levels, from partner to lower level non-management employee, are examined to determine whether a relationship holds between being a parent and gender. We find that more parents achieve advancement to higher levels of employment than non-parents. However, mothers are significantly disadvantaged relative to fathers in achieving senior levels of employment. There is no significant difference in the likelihood of career advancement between female and male auditors that are not parents implied by a lack of significant results for the gender variable in the regression analyses. Years of experience also significantly explains career advancement in the organization while age is significantly correlated with experience of the auditor.

Published
2017

49. Chief financial officer demographic characteristics and fraudulent financial reporting in China.

Author

Sun, Jinghui, Kent, Pamela, Qi, Baolei, and Wang, Jiwei

Subjects
CHIEF financial officers, DEMOGRAPHIC characteristics, FINANCIAL statements
Abstract

We investigate whether management's cognitions, values and perceptions are associated with fraud for 18 863 firm‐years for Chinese listed firms from 2000 to 2014. Demographic characteristics of the chief financial officer (CFO) are used as proxies for management's cognitions, values and perceptions. We find that fraudulent financial reporting is higher when CFOs are younger, male, and have lower education backgrounds. An analysis of inflated earnings, fictitious assets, material omissions and other material misstatements provide similar results, with the exception that CFOs with higher education levels are associated with more inflated earnings. [ABSTRACT FROM AUTHOR]

Published
2019
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