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itemtype="https://schema.org/ScholarlyArticle"><div class="header"><div class="title u-fontSerif u-fs22 u-lineHeight1_3"><a class="u-tcGrayDarkest js-work-link" href="https://www.academia.edu/69580926/Accounting_Window_Dressing_and_Template_Regulation_A_Case_Study_of_the_Australian_Credit_Union_Industry">Accounting Window Dressing and Template Regulation: A Case Study of the Australian Credit Union Industry</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest"><div class="summarized">This paper highlights the response of cooperative institutions that are required to adhere to new capital adequacy regulation traditionally geared for profit-maximizing organizations. Using data from the Australian credit union industry,... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_69580926" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">This paper highlights the response of cooperative institutions that are required to adhere to new capital adequacy regulation traditionally geared for profit-maximizing organizations. Using data from the Australian credit union industry, we demonstrate that the cooperative philosophy and internal corporate governance structure of cooperatives will lead management to increase capital adequacy ratios through the application of accounting window dressing techniques. This is opposite to the intended purpose of template regulation aimed at efficiently increasing operating margins and lowering risk. Our results raise several debatable issues regarding the ethics of accounting management and the imposition of one-shoe-fits-all external regulation.</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/69580926" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="d32b024c388cbd213fba2057d80f6386" rel="nofollow" data-download="{"attachment_id":79621954,"asset_id":69580926,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/79621954/download_file?st=MTczMzAxMzYyOCw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="972981" href="https://rmit.academia.edu/PetaStevensonClarke">Peta Stevenson-Clarke</a><script data-card-contents-for-user="972981" type="text/json">{"id":972981,"first_name":"Peta","last_name":"Stevenson-Clarke","domain_name":"rmit","page_name":"PetaStevensonClarke","display_name":"Peta Stevenson-Clarke","profile_url":"https://rmit.academia.edu/PetaStevensonClarke","photo":"/images/s65_no_pic.png"}</script></span></span></li><li class="js-paper-rank-work_69580926 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="69580926"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 69580926, container: ".js-paper-rank-work_69580926", }); 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$(".js-view-count[data-work-id=69580926]").text(description); $(".js-view-count-work_69580926").attr('title', description).tooltip(); }); });</script></span><script>$(function() { $(".js-view-count-work_69580926").removeClass('hidden') })</script></div></li><li class="InlineList-item u-positionRelative" style="max-width: 250px"><div class="u-positionAbsolute" data-has-card-for-ri-list="69580926"><i class="fa fa-tag InlineList-item-icon u-positionRelative"></i>  <a class="InlineList-item-text u-positionRelative">9</a>  </div><span class="InlineList-item-text u-textTruncate u-pl9x"><a class="InlineList-item-text" data-has-card-for-ri="39" href="https://www.academia.edu/Documents/in/Marketing">Marketing</a>, <script data-card-contents-for-ri="39" type="text/json">{"id":39,"name":"Marketing","url":"https://www.academia.edu/Documents/in/Marketing","nofollow":false}</script><a class="InlineList-item-text" data-has-card-for-ri="46" href="https://www.academia.edu/Documents/in/Business_Ethics">Business Ethics</a>, <script data-card-contents-for-ri="46" type="text/json">{"id":46,"name":"Business Ethics","url":"https://www.academia.edu/Documents/in/Business_Ethics","nofollow":false}</script><a class="InlineList-item-text" data-has-card-for-ri="724" href="https://www.academia.edu/Documents/in/Economics">Economics</a>, <script data-card-contents-for-ri="724" type="text/json">{"id":724,"name":"Economics","url":"https://www.academia.edu/Documents/in/Economics","nofollow":false}</script><a class="InlineList-item-text" data-has-card-for-ri="906" href="https://www.academia.edu/Documents/in/Applied_Ethics">Applied Ethics</a><script data-card-contents-for-ri="906" type="text/json">{"id":906,"name":"Applied Ethics","url":"https://www.academia.edu/Documents/in/Applied_Ethics","nofollow":false}</script></span></li><script>(function(){ if (true) { new Aedu.ResearchInterestListCard({ el: $('*[data-has-card-for-ri-list=69580926]'), work: {"id":69580926,"title":"Accounting Window Dressing and Template Regulation: A Case Study of the Australian Credit Union Industry","created_at":"2022-01-27T00:09:35.934-08:00","owner_id":972981,"url":"https://www.academia.edu/69580926/Accounting_Window_Dressing_and_Template_Regulation_A_Case_Study_of_the_Australian_Credit_Union_Industry","slug":"Accounting_Window_Dressing_and_Template_Regulation_A_Case_Study_of_the_Australian_Credit_Union_Industry","dom_id":"work_69580926","summary":"This paper highlights the response of cooperative institutions that are required to adhere to new capital adequacy regulation traditionally geared for profit-maximizing organizations. Using data from the Australian credit union industry, we demonstrate that the cooperative philosophy and internal corporate governance structure of cooperatives will lead management to increase capital adequacy ratios through the application of accounting window dressing techniques. This is opposite to the intended purpose of template regulation aimed at efficiently increasing operating margins and lowering risk. Our results raise several debatable issues regarding the ethics of accounting management and the imposition of one-shoe-fits-all external regulation.","publication":null,"publication_with_fallback":null,"downloadable_attachments":[{"id":79621954,"asset_id":69580926,"asset_type":"Work","always_allow_download":false,"scribd_thumbnail_url":"https://attachments.academia-assets.com/79621954/thumbnails/1.jpg","download_url":"https://d1wqtxts1xzle7.cloudfront.net/79621954/50944_1-libre.pdf?1643278990=\u0026response-content-disposition=attachment%3B+filename%3DAccounting_Window_Dressing_and_Template.pdf\u0026Expires=1732927843\u0026Signature=Pptmoya69UwcZuDIwUPafZYDwUQxllddXiyQJj24rNjcuSCfi8hB3CElqHf~01i-o4tnQQohLM7EJ8kVsqi67Q2mVg6Vd9zQzn5DT-tan9vojOMAHorjdbYdsDT0ihoRyLN135KqHEXs0xvOOZqB2w0MGhnjlbm9l3lk5pYfC9BNxir7wy5TAIu51yC11biU7cSbFI1gDeqnt94EkvfjyY9Qvj13AcZKmf1WmvYlvGaNent4SCLf6-rMDlB1omP0XIqoCY8KSv9OHcPkvI7ke0792hCcbjFYcQAEVrF7l7n9XWXJqf0eGcZjpz0Ui3Qpu1bTvcyuROkHMAImMfgFGQ__\u0026Key-Pair-Id=APKAJLOHF5GGSLRBV4ZA","download_file_url":"https://www.academia.edu/attachments/79621954/download_file?st=MTczMzAxMzYyOCw4LjIyMi4yMDguMTQ2&","full_thumbnail_url":"https://0.academia-photos.com/attachment_thumbnails/79621954/mini_magick20220127-14414-hg2mr3.png?1643271179"}],"downloadable_attachments_with_full_thumbnails":[{"id":79621954,"asset_id":69580926,"asset_type":"Work","always_allow_download":false,"scribd_thumbnail_url":"https://attachments.academia-assets.com/79621954/thumbnails/1.jpg","download_url":"https://d1wqtxts1xzle7.cloudfront.net/79621954/50944_1-libre.pdf?1643278990=\u0026response-content-disposition=attachment%3B+filename%3DAccounting_Window_Dressing_and_Template.pdf\u0026Expires=1732927843\u0026Signature=Pptmoya69UwcZuDIwUPafZYDwUQxllddXiyQJj24rNjcuSCfi8hB3CElqHf~01i-o4tnQQohLM7EJ8kVsqi67Q2mVg6Vd9zQzn5DT-tan9vojOMAHorjdbYdsDT0ihoRyLN135KqHEXs0xvOOZqB2w0MGhnjlbm9l3lk5pYfC9BNxir7wy5TAIu51yC11biU7cSbFI1gDeqnt94EkvfjyY9Qvj13AcZKmf1WmvYlvGaNent4SCLf6-rMDlB1omP0XIqoCY8KSv9OHcPkvI7ke0792hCcbjFYcQAEVrF7l7n9XWXJqf0eGcZjpz0Ui3Qpu1bTvcyuROkHMAImMfgFGQ__\u0026Key-Pair-Id=APKAJLOHF5GGSLRBV4ZA","download_file_url":"https://www.academia.edu/attachments/79621954/download_file?st=MTczMzAxMzYyOCw4LjIyMi4yMDguMTQ2&","full_thumbnail_url":"https://0.academia-photos.com/attachment_thumbnails/79621954/mini_magick20220127-14414-hg2mr3.png?1643271179"}],"has_pdf":true,"has_fulltext":true,"page_count":29,"ordered_authors":[{"id":972981,"first_name":"Peta","last_name":"Stevenson-Clarke","domain_name":"rmit","page_name":"PetaStevensonClarke","display_name":"Peta Stevenson-Clarke","profile_url":"https://rmit.academia.edu/PetaStevensonClarke","photo":"/images/s65_no_pic.png"}],"research_interests":[{"id":39,"name":"Marketing","url":"https://www.academia.edu/Documents/in/Marketing","nofollow":false},{"id":46,"name":"Business Ethics","url":"https://www.academia.edu/Documents/in/Business_Ethics","nofollow":false},{"id":724,"name":"Economics","url":"https://www.academia.edu/Documents/in/Economics","nofollow":false},{"id":906,"name":"Applied Ethics","url":"https://www.academia.edu/Documents/in/Applied_Ethics","nofollow":false},{"id":4167,"name":"Corporate Governance","url":"https://www.academia.edu/Documents/in/Corporate_Governance"},{"id":73149,"name":"Business and Management","url":"https://www.academia.edu/Documents/in/Business_and_Management"},{"id":96047,"name":"Case Study","url":"https://www.academia.edu/Documents/in/Case_Study"},{"id":966655,"name":"Capital Adequacy","url":"https://www.academia.edu/Documents/in/Capital_Adequacy"},{"id":1163135,"name":"Credit Union","url":"https://www.academia.edu/Documents/in/Credit_Union"}],"publication_year":2015,"publication_year_with_fallback":2015,"paper_rank":null,"all_time_views":5,"active_discussion":{}}, }) } })();</script></ul></li></ul></div></div><div class="u-borderBottom1 u-borderColorGrayLighter"><div class="clearfix u-pv7x u-mb0x js-work-card work_69581091" data-work_id="69581091" itemscope="itemscope" itemtype="https://schema.org/ScholarlyArticle"><div class="header"><div class="title u-fontSerif u-fs22 u-lineHeight1_3"><a class="u-tcGrayDarkest js-work-link" href="https://www.academia.edu/69581091/MANAGEMENT_ENTRENCHMENT_CORPORATE_GOVERNANCE_and_ACCOUNTING_ARBITRAGE">MANAGEMENT ENTRENCHMENT, CORPORATE GOVERNANCE and ACCOUNTING ARBITRAGE</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest"><div class="summarized">This paper examines the short term reaction of entrenched management to external regulation that jointly threatens managerial job security and firm survival. We utilise the 1992 imposition of the Australian Financial Institutions Code... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_69581091" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">This paper examines the short term reaction of entrenched management to external regulation that jointly threatens managerial job security and firm survival. We utilise the 1992 imposition of the Australian Financial Institutions Code (AFIC) and a case study of New South Wales (NSW) credit unions to test “co-operative stakeholder”, “regulatorycapital arbitrage”, and “job-security” hypotheses. Credit unions have a governance system, operating policies, and an entrenched management structure significantly different from other banking institutions. We predict that these institutional and governance constraints limit the ability of managers to undertake substantial operating efficiencies required to meet target capital ratios, and managers will react by undertaking aggressive accounting manipulations. Consistent with predictions we find limited evidence of increased operating ‘efficiency’ and find that at-risk credit unions aggressively managed their capital adequacy ratios via a portfo...</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/69581091" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="56f358f3ff7ecfc14e31ee0f05f366df" rel="nofollow" data-download="{"attachment_id":79621941,"asset_id":69581091,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/79621941/download_file?st=MTczMzAxMzYyOCw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="972981" href="https://rmit.academia.edu/PetaStevensonClarke">Peta Stevenson-Clarke</a><script data-card-contents-for-user="972981" type="text/json">{"id":972981,"first_name":"Peta","last_name":"Stevenson-Clarke","domain_name":"rmit","page_name":"PetaStevensonClarke","display_name":"Peta Stevenson-Clarke","profile_url":"https://rmit.academia.edu/PetaStevensonClarke","photo":"/images/s65_no_pic.png"}</script></span></span></li><li class="js-paper-rank-work_69581091 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="69581091"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 69581091, container: ".js-paper-rank-work_69581091", }); });</script></li><li class="js-percentile-work_69581091 InlineList-item InlineList-item--bordered hidden u-tcGrayDark"><span class="percentile-widget hidden"><span class="u-mr2x percentile-widget" style="display: none">•</span><span class="u-mr2x work-percentile"></span></span><script>$(function () { var workId = 69581091; window.Academia.workPercentilesFetcher.queue(workId, function (percentileText) { var container = $(".js-percentile-work_69581091"); container.find('.work-percentile').text(percentileText.charAt(0).toUpperCase() + percentileText.slice(1)); container.find('.percentile-widget').show(); container.find('.percentile-widget').removeClass('hidden'); }); });</script></li><li class="js-view-count-work_69581091 InlineList-item InlineList-item--bordered hidden"><div><span><span class="js-view-count view-count u-mr2x" data-work-id="69581091"><i class="fa fa-spinner fa-spin"></i></span><script>$(function () { var workId = 69581091; window.Academia.workViewCountsFetcher.queue(workId, function (count) { var description = window.$h.commaizeInt(count) + " " + window.$h.pluralize(count, 'View'); $(".js-view-count[data-work-id=69581091]").text(description); $(".js-view-count-work_69581091").attr('title', description).tooltip(); }); });</script></span><script>$(function() { $(".js-view-count-work_69581091").removeClass('hidden') })</script></div></li></ul></li></ul></div></div><div class="u-borderBottom1 u-borderColorGrayLighter"><div class="clearfix u-pv7x u-mb0x js-work-card work_69581098" data-work_id="69581098" itemscope="itemscope" itemtype="https://schema.org/ScholarlyArticle"><div class="header"><div class="title u-fontSerif u-fs22 u-lineHeight1_3"><a class="u-tcGrayDarkest js-work-link" href="https://www.academia.edu/69581098/Prevalence_of_and_penalties_for_academic_dishonesty_Perceptions_of_Australian_accounting_students">Prevalence of and penalties for academic dishonesty: Perceptions of Australian accounting students</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest"><div class="summarized">The accounting profession has been highly scrutinised in recent years, following a string of high profile collapses that have raised serious questions about the ethical conduct of the accountants involved. At the same time, the academic... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_69581098" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">The accounting profession has been highly scrutinised in recent years, following a string of high profile collapses that have raised serious questions about the ethical conduct of the accountants involved. At the same time, the academic literature suggests that changing attitudes toward what constitutes acceptable behaviour in the business world has been a contributory factor toward a decline in student honesty, particularly with respect to business students (Lane & Schaupp, 1989). Others argue that this will, in turn, lead to lower standards in the future as today&#39;s students carry these attitudes into their future professional careers (Lawson, 2004; Grimes, 2004). This study surveys 1194 students at four major Queensland universities in relation to the prevalence, perceptions and reporting of academic misconduct. We find that there is a significant degree of academic misconduct being perpetrated, with one in four students engaging in at least one form of academic misconduct, ye...</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/69581098" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="d3a164c7a64e1a8c0f09ca11644901ad" rel="nofollow" data-download="{"attachment_id":79621946,"asset_id":69581098,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/79621946/download_file?st=MTczMzAxMzYyOSw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="972981" href="https://rmit.academia.edu/PetaStevensonClarke">Peta Stevenson-Clarke</a><script data-card-contents-for-user="972981" type="text/json">{"id":972981,"first_name":"Peta","last_name":"Stevenson-Clarke","domain_name":"rmit","page_name":"PetaStevensonClarke","display_name":"Peta Stevenson-Clarke","profile_url":"https://rmit.academia.edu/PetaStevensonClarke","photo":"/images/s65_no_pic.png"}</script></span></span></li><li class="js-paper-rank-work_69581098 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="69581098"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 69581098, container: ".js-paper-rank-work_69581098", }); });</script></li><li class="js-percentile-work_69581098 InlineList-item InlineList-item--bordered hidden u-tcGrayDark"><span class="percentile-widget hidden"><span class="u-mr2x percentile-widget" style="display: none">•</span><span class="u-mr2x work-percentile"></span></span><script>$(function () { var workId = 69581098; window.Academia.workPercentilesFetcher.queue(workId, function (percentileText) { var container = $(".js-percentile-work_69581098"); container.find('.work-percentile').text(percentileText.charAt(0).toUpperCase() + percentileText.slice(1)); container.find('.percentile-widget').show(); container.find('.percentile-widget').removeClass('hidden'); }); });</script></li><li class="js-view-count-work_69581098 InlineList-item InlineList-item--bordered hidden"><div><span><span class="js-view-count view-count u-mr2x" data-work-id="69581098"><i class="fa fa-spinner fa-spin"></i></span><script>$(function () { var workId = 69581098; window.Academia.workViewCountsFetcher.queue(workId, function (count) { var description = window.$h.commaizeInt(count) + " " + window.$h.pluralize(count, 'View'); $(".js-view-count[data-work-id=69581098]").text(description); $(".js-view-count-work_69581098").attr('title', description).tooltip(); }); });</script></span><script>$(function() { $(".js-view-count-work_69581098").removeClass('hidden') })</script></div></li><li class="InlineList-item u-positionRelative" style="max-width: 250px"><div class="u-positionAbsolute" data-has-card-for-ri-list="69581098"><i class="fa fa-tag InlineList-item-icon u-positionRelative"></i></div><span class="InlineList-item-text u-textTruncate u-pl6x"><a class="InlineList-item-text" data-has-card-for-ri="4486" href="https://www.academia.edu/Documents/in/Political_Science">Political Science</a><script data-card-contents-for-ri="4486" type="text/json">{"id":4486,"name":"Political Science","url":"https://www.academia.edu/Documents/in/Political_Science","nofollow":false}</script></span></li><script>(function(){ if (false) { new Aedu.ResearchInterestListCard({ el: $('*[data-has-card-for-ri-list=69581098]'), work: {"id":69581098,"title":"Prevalence of and penalties for academic dishonesty: Perceptions of Australian accounting students","created_at":"2022-01-27T00:10:59.223-08:00","owner_id":972981,"url":"https://www.academia.edu/69581098/Prevalence_of_and_penalties_for_academic_dishonesty_Perceptions_of_Australian_accounting_students","slug":"Prevalence_of_and_penalties_for_academic_dishonesty_Perceptions_of_Australian_accounting_students","dom_id":"work_69581098","summary":"The accounting profession has been highly scrutinised in recent years, following a string of high profile collapses that have raised serious questions about the ethical conduct of the accountants involved. At the same time, the academic literature suggests that changing attitudes toward what constitutes acceptable behaviour in the business world has been a contributory factor toward a decline in student honesty, particularly with respect to business students (Lane \u0026 Schaupp, 1989). Others argue that this will, in turn, lead to lower standards in the future as today\u0026#39;s students carry these attitudes into their future professional careers (Lawson, 2004; Grimes, 2004). This study surveys 1194 students at four major Queensland universities in relation to the prevalence, perceptions and reporting of academic misconduct. 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Despite... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_69581101" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">Large companies&#39; frequent focus on non-GAAP financial measures (&#39;proforma&#39; earnings), rather than statutory net profit or GAAP measures, raises concerns about the potential for misinformed financial decision-making. Despite recommendations by ASIC and Finsia, in Australia there is no consistency in the calculation of non-GAAP financial measures or in their reconciliation to statutory net profit. Our study of the disclosures and the reconciliation to GAAP earnings by the largest 50 Australian listed non-mining companies finds considerable variations in reporting practices from highly transparent reconciliations to what appears to be considerable secrecy.</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/69581101" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="48dd04b6f245e9cb8e188134bbafbb88" rel="nofollow" data-download="{"attachment_id":79621950,"asset_id":69581101,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/79621950/download_file?st=MTczMzAxMzYyOSw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="972981" href="https://rmit.academia.edu/PetaStevensonClarke">Peta Stevenson-Clarke</a><script data-card-contents-for-user="972981" type="text/json">{"id":972981,"first_name":"Peta","last_name":"Stevenson-Clarke","domain_name":"rmit","page_name":"PetaStevensonClarke","display_name":"Peta Stevenson-Clarke","profile_url":"https://rmit.academia.edu/PetaStevensonClarke","photo":"/images/s65_no_pic.png"}</script></span></span></li><li class="js-paper-rank-work_69581101 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="69581101"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 69581101, container: ".js-paper-rank-work_69581101", }); });</script></li><li class="js-percentile-work_69581101 InlineList-item InlineList-item--bordered hidden u-tcGrayDark"><span class="percentile-widget hidden"><span class="u-mr2x percentile-widget" style="display: none">•</span><span class="u-mr2x work-percentile"></span></span><script>$(function () { var workId = 69581101; window.Academia.workPercentilesFetcher.queue(workId, function (percentileText) { var container = $(".js-percentile-work_69581101"); container.find('.work-percentile').text(percentileText.charAt(0).toUpperCase() + percentileText.slice(1)); container.find('.percentile-widget').show(); container.find('.percentile-widget').removeClass('hidden'); }); });</script></li><li class="js-view-count-work_69581101 InlineList-item InlineList-item--bordered hidden"><div><span><span class="js-view-count view-count u-mr2x" data-work-id="69581101"><i class="fa fa-spinner fa-spin"></i></span><script>$(function () { var workId = 69581101; window.Academia.workViewCountsFetcher.queue(workId, function (count) { var description = window.$h.commaizeInt(count) + " " + window.$h.pluralize(count, 'View'); 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Despite recommendations by ASIC and Finsia, in Australia there is no consistency in the calculation of non-GAAP financial measures or in their reconciliation to statutory net profit. 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class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="972981" href="https://rmit.academia.edu/PetaStevensonClarke">Peta Stevenson-Clarke</a><script data-card-contents-for-user="972981" type="text/json">{"id":972981,"first_name":"Peta","last_name":"Stevenson-Clarke","domain_name":"rmit","page_name":"PetaStevensonClarke","display_name":"Peta Stevenson-Clarke","profile_url":"https://rmit.academia.edu/PetaStevensonClarke","photo":"/images/s65_no_pic.png"}</script></span></span></li><li class="js-paper-rank-work_69581106 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="69581106"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new 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href="https://www.academia.edu/69581107/Managerial_Entrenchment_External_Discipline_and_Accounting_Manipulations_in_the_Credit_Union_Industry">Managerial Entrenchment, External Discipline and Accounting Manipulations in the Credit Union Industry</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest"><div class="summarized">This study examines the extended stakeholder corporate governance model in credit unions and the extent to which inherent managerial entrenchment impacts upon their operational decisions. Using Australian credit union data and the... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_69581107" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">This study examines the extended stakeholder corporate governance model in credit unions and the extent to which inherent managerial entrenchment impacts upon their operational decisions. Using Australian credit union data and the introduction of Basle-type capital adequacy regulations as a case study, we demonstrate that credit union management will opt to manage capital adequacy ratios through the application of accounting manipulations instead of applying policies that increase operating margins. In particular, credit unions with capital adequacy ratios below the Cooke Ratio of 8 % will undertake risky accounting reclassifications. Our results support the view that regulators should consider the heterogeneity of financial institutions before imposing (possibly) inappropriate template regulation with a one-shoe-fits-all regulation. JEL Classification: G21, M40</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/69581107" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="023f6d036979554b00196138f9aa79c0" rel="nofollow" data-download="{"attachment_id":79622013,"asset_id":69581107,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/79622013/download_file?st=MTczMzAxMzYyOSw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="972981" href="https://rmit.academia.edu/PetaStevensonClarke">Peta Stevenson-Clarke</a><script data-card-contents-for-user="972981" type="text/json">{"id":972981,"first_name":"Peta","last_name":"Stevenson-Clarke","domain_name":"rmit","page_name":"PetaStevensonClarke","display_name":"Peta Stevenson-Clarke","profile_url":"https://rmit.academia.edu/PetaStevensonClarke","photo":"/images/s65_no_pic.png"}</script></span></span></li><li class="js-paper-rank-work_69581107 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="69581107"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 69581107, container: ".js-paper-rank-work_69581107", }); 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study</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest"><div class="summarized">In both the New and Old Worlds, the railways were invariably the largest business enterprises of the nineteenth century in terms of both employment and capitalisation. This article explores whether Australia’s railroads were also seminal... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_76659711" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">In both the New and Old Worlds, the railways were invariably the largest business enterprises of the nineteenth century in terms of both employment and capitalisation. This article explores whether Australia’s railroads were also seminal institutions for the employment of accountants and the advance of their discipline, through a consideration of the effects of commonalities and differences with the American experience. Commonalities exist in the similar roles played by American and Australian railways in the global economy, while differences principally relate to ownership structure – the former being privately owned and the latter state-owned. 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href="https://www.academia.edu/4212437/NSC606985_a_novel_camptothecin_analog_induces_apoptosis_and_growth_arrest_in_prostate_tumor_cells">NSC606985, a novel camptothecin analog, induces apoptosis and growth arrest in prostate tumor cells</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest"><div class="summarized">Purpose Prostate cancer is a major cause of cancer mortality in American males. Once prostate cancer has metastasized, there is currently no curative therapy available. The development of effective agents is therefore a continuing effort... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_4212437" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">Purpose Prostate cancer is a major cause of cancer mortality in American males. Once prostate cancer has metastasized, there is currently no curative therapy available. The development of effective agents is therefore a continuing effort to combat this disease. In the present study, the effects and potential mechanisms of NSC606985 (NSC), a water-soluble camptothecin analog, in prostate cancer cells were investigated. Methods Prostatic tumor cells, DU-145, LNCaP and PC-3, were used for the study. Cell proliferation, cell cycle, cell apoptosis and caspase 3/7 activity were determined in the presence or absence of NSC. The levels of Bax and Bak, and the release of cytochrome c from mitochondria were analyzed by Western blot. Results Treatment with NSC at nanomolar concentrations produced a time- and dose-dependent decrease in viable cell numbers of multiple prostate cancer cells. In DU-145 cells, NSC produced a time-and dose-dependent induction of cell apoptosis and cell cycle arrest as evidenced by cell morphological changes, increases in S-phase and sub-G1 cell fractions, an elevation of caspase 3/7 activity, DNA fragmentation and apoptotic cells. NSC increased the levels of apoptotic proteins, Bax and Bak, and induced a release of cytochrome c from mitochondria to cytosol in DU-145 cells. Co-administration of Z-VAD-FMK, a pan-caspase inhibitor, blocked NSC-induced caspase 3/7 activity and cell apoptosis without affecting NSC-induced cell cycle arrest. In contrast, co-administration of a PKCδ inhibitor, rottlerin, had no significant effect on NSC induction of caspase activity, and slightly potentiated NSC-induced cell death. Furthermore, like camptothecin, a mutation of topoisomerase 1 that prevents the binding of camptothecin to the enzyme completely abolished the NSC effect in DU-145 cells. Conclusion The data obtained suggest that NSC is able to decrease cell growth, induce cell apoptosis and cause growth arrest in prostatic tumor cells, which may involve an interaction with topoisomerase 1 and an activation of mitochondrial apoptotic pathway.</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/4212437" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="eb38bf4b0d181dbbf7124e807f197c15" rel="nofollow" data-download="{"attachment_id":49984199,"asset_id":4212437,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/49984199/download_file?st=MTczMzAxMzYzMCw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="5097324" href="https://rmit.academia.edu/wendywu">wendy wu</a><script data-card-contents-for-user="5097324" type="text/json">{"id":5097324,"first_name":"wendy","last_name":"wu","domain_name":"rmit","page_name":"wendywu","display_name":"wendy wu","profile_url":"https://rmit.academia.edu/wendywu","photo":"/images/s65_no_pic.png"}</script></span></span></li><li class="js-paper-rank-work_4212437 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="4212437"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 4212437, container: ".js-paper-rank-work_4212437", }); 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Once prostate cancer has metastasized, there is currently no curative therapy available. The development of effective agents is therefore a continuing effort to combat this disease. In the present study, the effects and potential mechanisms of NSC606985 (NSC), a water-soluble camptothecin analog, in prostate cancer cells were investigated. Methods Prostatic tumor cells, DU-145, LNCaP and PC-3, were used for the study. Cell proliferation, cell cycle, cell apoptosis and caspase 3/7 activity were determined in the presence or absence of NSC. The levels of Bax and Bak, and the release of cytochrome c from mitochondria were analyzed by Western blot. Results Treatment with NSC at nanomolar concentrations produced a time- and dose-dependent decrease in viable cell numbers of multiple prostate cancer cells. In DU-145 cells, NSC produced a time-and dose-dependent induction of cell apoptosis and cell cycle arrest as evidenced by cell morphological changes, increases in S-phase and sub-G1 cell fractions, an elevation of caspase 3/7 activity, DNA fragmentation and apoptotic cells. NSC increased the levels of apoptotic proteins, Bax and Bak, and induced a release of cytochrome c from mitochondria to cytosol in DU-145 cells. Co-administration of Z-VAD-FMK, a pan-caspase inhibitor, blocked NSC-induced caspase 3/7 activity and cell apoptosis without affecting NSC-induced cell cycle arrest. In contrast, co-administration of a PKCδ inhibitor, rottlerin, had no significant effect on NSC induction of caspase activity, and slightly potentiated NSC-induced cell death. Furthermore, like camptothecin, a mutation of topoisomerase 1 that prevents the binding of camptothecin to the enzyme completely abolished the NSC effect in DU-145 cells. Conclusion The data obtained suggest that NSC is able to decrease cell growth, induce cell apoptosis and cause growth arrest in prostatic tumor cells, which may involve an interaction with topoisomerase 1 and an activation of mitochondrial apoptotic pathway.","publication":"Cancer Chemotherapy and Pharmacology","publication_with_fallback":"Cancer Chemotherapy and 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