Research output

Research output per year 1987 2010 2011 2012 2013 2018 2019 2020 2021 2023 2023

• 24 Article
• 12 Paper
• 3 Chapter
• 3 Conference contribution
• 7 More
  • 3 Presentation
  • 2 Commissioned report
  • 1 Abstract
  • 1 Book/Film/Article review

Research output per year

Research output per year

Search results

• 2023

  ESG Reporting Fog: A Way Forward for Australian Management

  Staffetius, W., Duncan, K., Kercher, K. & Southam, C., 15 Oct 2023, p. 31.

  Research output: Contribution to conference › Paper › Research › peer-review

  • Corporate Governance 100%
  • Disclosure 30%
  • Rating Agencies 22%
  • Investors 21%
  • Assurance 18%
  6 Downloads (Pure)

• Happy 20 Year Anniversary Non-GAAP Earnings: A Systematic Review of the Literature

  Brosnan, M., Duncan, K., Hasso, T. & Hollindale, J., 2 Jun 2023, In: Journal of Accounting Literature. p. 1-23 23 p.

  Research output: Contribution to journal › Article › Research › peer-review

  Open Access

  File

  • Systematic Review 100%
  • Generally Accepted Accounting Principles 85%
  • Disclosure 59%
  • Literature Review 41%
  • Bibliometric Analysis 22%
  401 Downloads (Pure)

• Intercultural and cross-institutional learning simulation: A relevant pedagogy for developing professional competencies and enhancing graduate work readiness in accounting programs

  Hollindale, J., Kercher, K., Duncan, K. & Aldamen, H., 15 Oct 2023.

  Research output: Contribution to conference › Paper › Research › peer-review

  File

  • simulation 100%
  • graduate 81%
  • learning 43%
  • employer 28%
  • education standards 23%
  72 Downloads (Pure)

• Non-GAAP earnings and executive compensation: An experiment

  Brosnan, M., Duncan, K., Hasso, T. & Hollindale, J., 27 Apr 2023, In: Accounting and Finance (ONLINE). p. 1-24 24 p.

  Research output: Contribution to journal › Article › Research › peer-review

  Open Access

  File

  • Generally Accepted Accounting Principles 100%
  • Executive Compensation 95%
  • Investors 66%
  • Experiment 50%
  • Disclosure 46%
  2 Citations (Scopus)

  215 Downloads (Pure)

• State-Owned Enterprises’ Board Characteristics and Audit Fees: An International Perspective in view of Economic Freedom, Political Democracy and Protection of Minority Shareholders

  Shaat, I., Aldamen, H., Kercher, K. & Duncan, K., 28 Feb 2023, In: Asian Review of Accounting. p. 1 52 p.

  Research output: Contribution to journal › Article › Research › peer-review

  • State-owned Enterprises 100%
  • Board Effectiveness 85%
  • Board Characteristics 77%
  • Minority Shareholders 72%
  • Economic Freedom 72%
  1 Citation (Scopus)
• 2021

  Barriers to small-scale private equity

  Dwyer, B., Duncan, K. & Southam, C., 30 Jun 2021, In: AJAF. 2021, 5, p. 50-54 5 p., 6.

  Research output: Contribution to journal › Article › Professional › peer-review

  • Small and Medium-sized Enterprises (SMEs) 100%
  • Private Equity 69%
  • Mixed Methods 31%
  • Capital Structure Theory 30%
  • Survey Research 30%

• Core competencies for the global workplace: A cross-cultural and skill-based simulation project in accounting

  Aldamen, H., Alkhateeb, H., Kercher, K., Duncan, K. & Hollindale, J., 2021, In: Accounting Education. 30, 4, p. 385-412 28 p.

  Research output: Contribution to journal › Article › Research › peer-review

  Open Access

  File

  • Core Competencies 100%
  • Work Place 93%
  • simulation 71%
  • workplace 66%
  • Simulation 61%
  8 Citations (Scopus)

  114 Downloads (Pure)

• Digitalization and assurance of IFRS financial reports

  Beerbaum, D., Duncan, K., McNamara, R., Ikäheimo, S. & Derichs, D., May 2021, (Unpublished) p. 1-25.

  Research output: Contribution to conference › Paper › Research › peer-review

  • International Financial Reporting Standards 100%
  • Assurance 94%
  • Financial Statements 86%
  • Opacity 38%
  • Disclosure 35%
• 2020

  Corporate governance and family firm performance during the Global Financial Crisis

  Aldamen, H., Duncan, K., Kelly, S. & McNamara, R., 1 Jun 2020, In: Accounting and Finance. 60, 2, p. 1673-1701 29 p.

  Research output: Contribution to journal › Article › Research › peer-review

  Open Access

  File

  • Corporate Governance 100%
  • Global Financial Crisis 99%
  • Accounting Performance 84%
  • Market Performance 66%
  • Family Firms 65%
  31 Citations (Scopus)

  350 Downloads (Pure)

• Corporate relationship spending and stock price crash risk: Evidence from China's anti-corruption campaign

  Hu, J., Li, X., Duncan, K. & Xu, J., 1 Apr 2020, In: Journal of Banking and Finance. 113, 105758.

  Research output: Contribution to journal › Article › Research › peer-review

  Open Access

  File

  • Anti-corruption 100%
  • Crash 79%
  • Stock Prices 61%
  • Entertainment 51%
  • Expenses 39%
  70 Citations (Scopus)

  333 Downloads (Pure)

• Criminal and Noncriminal Psychopathy: The Devil is in the Detail

  Brooks, N., Fritzon, K., Watt, B. D., Duncan, K. & Madsen, L., 2020, Corporate Psychopathy: Investigating Destructive Personalities in the Workplace. Fritzon, K., Brooks, N. & Croom, S. (eds.). Cham: Palgrave Macmillan, p. 79-105 27 p.

  Research output: Chapter in Book/Report/Conference proceeding › Chapter › Research › peer-review

  File

  • Criminals 100%
  • Hares 41%
  • Antisocial Personality Disorder 37%
  • Population 33%
  • personality 20%
  3 Citations (Scopus)

  784 Downloads (Pure)

• Embedding Graduate Attributes into an Authentic Intercultural and Cross-Institutional Learning Activity – A Pilot Study

  Kercher, K., Hollindale, J., Duncan, K., Aldamen, H. & Alkhateeb, H., Jul 2020.

  Research output: Contribution to conference › Paper › Research › peer-review

  Open Access

  • graduate 100%
  • learning 53%
  • curriculum 33%
  • student 23%
  • evidence 13%

• Fragmentation and Price Discovery in Bitcoin Markets

  Majtyka, J., Kelly, S. & Duncan, K., Jul 2020.

  Research output: Contribution to conference › Paper › Research › peer-review

  Open Access

  • Bitcoin 100%
  • Price Discovery 95%
  • Fragmentation 83%
  • Order Book 43%
  • Informativeness 24%

• Small-scale private equity: Demand versus supply

  Dwyer, B., Duncan, K. & Southam, C., 20 Apr 2020, In: Accounting Research Journal. 33, 2, p. 363-380 18 p.

  Research output: Contribution to journal › Article › Research › peer-review

  Open Access

  File

  • Small and Medium-sized Enterprises (SMEs) 100%
  • Private Equity 69%
  • Equity 27%
  • Mixed Methods 11%
  • Capital Structure Theory 11%
  207 Downloads (Pure)
• 2019

  Classification shifting to “hide” gains

  Hu, J., Duncan, K. & Li, X., May 2019.

  Research output: Contribution to conference › Presentation › Research › peer-review

  • Expenses 100%
  • Revenue 90%
  • Equity Offerings 61%
  • Profitability 53%
  • Investors 49%

• Control in financial reporting: Theory and an empirical test

  Waheed, I., McNamara, R. & Duncan, K., May 2019. 34 p.

  Research output: Contribution to conference › Paper › Research › peer-review

  • Empirical Test 100%
  • Financial Reporting 99%
  • Ownership 84%
  • Orthogonal Array 25%
  • Voting Rights 20%

• Does Governance Matter for Family Firm Performance During the Global Financial Crisis

  Aldamen, H., Duncan, K., Kelly, S. & McNamara, R., Jul 2019.

  Research output: Contribution to conference › Presentation › Research › peer-review

  • Corporate Governance 100%
  • Global Financial Crisis 99%
  • Accounting Performance 84%
  • Market Performance 66%
  • Family Firms 65%

• Non-GAAP earnings and executive compensation: An experiment

  Brosnan, M., Duncan, K., Hasso, T. & Hollindale, J., Jul 2019, (Unpublished).

  Research output: Contribution to conference › Paper › Research › peer-review

  File

  • Generally Accepted Accounting Principles 100%
  • Executive Compensation 95%
  • Investors 82%
  • Experiment 50%
  • Corporate Financial Performance 17%
  243 Downloads (Pure)

• The impact of regulations on earnings management through classification shifting: Evidence from China

  Hu, J. & Duncan, K., 2019. 42 p.

  Research output: Contribution to conference › Presentation › Research

  • Earnings Management 100%
  • Return on Equity 86%
  • Equity Offerings 57%
  • China 49%
  • Analysts' Forecasts 22%
• 2018

  Cumulative learning and sustained engagement in an introduction to accounting course

  Aldamen, H., Duncan, K. & Ziegelmayer, J. L., 1 Jan 2018, In: Asian Review of Accounting. 26, 1, p. 19-38 20 p.

  Research output: Contribution to journal › Article › Research › peer-review

  • Performance 100%
  • Knowledge Structure 82%
  • Assignment 57%
  • Student Engagement 56%
  • Homework 46%
  1 Citation (Scopus)

• Family governance signals and heterogeneous preferences of investors

  Duncan, K. & Hasso, T., 2 Oct 2018, In: Journal of Behavioral Finance. 19, 4, p. 381-395 15 p.

  Research output: Contribution to journal › Article › Research › peer-review

  Open Access

  File

  • Heterogeneous Preferences 100%
  • Investors 86%
  • investor 72%
  • Governance 52%
  • governance 48%
  8 Citations (Scopus)

  276 Downloads (Pure)

• Internal audit quality: Insights from Audit Committee members, senior management and internal auditors

  Trotman, A. & Duncan, K., Nov 2018, In: Auditing: a Journal of Practice and Theory. 37, 4, p. 235-259 25 p.

  Research output: Contribution to journal › Article › Research › peer-review

  • Internal Audit Function 100%
  • Internal Audit 96%
  • Audit Quality 93%
  • Audit Committee 91%
  • Senior Management 83%
  40 Citations (Scopus)
• 2017

  Offshoring of audit work in Australia: Preliminary insights from literature and interviews

  Duncan, K. & Hasso, T., Jul 2017, (Submitted) CPA Australia. 28 p.

  Research output: Book/Report › Commissioned report › Research

  • Audit 100%
  • Offshoring 84%
  • Audit Firms 56%
  • Cost Savings 46%
  • Profitability 32%

• Small scale private equity: Demand versus supply

  Dwyer, B., Duncan, K. & Southam, C., Apr 2017, (E-pub ahead of print).

  Research output: Contribution to conference › Paper › Research › peer-review

  Open Access

  • Small and Medium-sized Enterprises (SMEs) 100%
  • Private Equity 69%
  • Equity 54%
  • Funding 47%
  • High-growth Firms 43%
• 2016

  Does good corporate governance enhance accruals quality during financial crises?

  Aldamen, H. & Duncan, K., 2016, In: Managerial Auditing Journal. 31, 4-5, p. 434-457 24 p.

  Research output: Contribution to journal › Article › Research › peer-review

  • Corporate Governance 100%
  • Global Financial Crisis 99%
  • Accrual Quality 90%
  • Financial Crisis 48%
  • Governance 17%
  18 Citations (Scopus)
• 2014

  Accountability and stewardship of family business entities

  Duncan, K. & Moores, K., 1 Jan 2014, The Sage Handbook of Family Business. Meilin, L., Nordqvist, M. & Sharma, P. (eds.). United States: SAGE Publications Ltd, p. 383-402 20 p.

  Research output: Chapter in Book/Report/Conference proceeding › Chapter › Research › peer-review

  • business entity 100%
  • family business 95%
  • responsibility 37%
  • ownership structure 23%
  • type of organization 21%
  5 Citations (Scopus)

  17 Downloads (Pure)

• Relationship between the audit function and effective governance

  Duncan, K., 2014.

  Research output: Contribution to conference › Paper › Research

  • Audit 100%
  • Governance 54%
  • Corporate Governance 29%
  • Global Financial Crisis 29%
  • Assurance Services 27%
• 2013

  Family business wealth and knowledge transfer

  Craig, J. B., Duncan, K., Barbera, F., Eberhard, M. & Skinner, M., 2013, BDO Australia. 60 p.

  Research output: Book/Report › Commissioned report › Research

  • Family Business 100%
  • Wealth Transfer 93%
  • Knowledge Transfer 66%
  • Family-owned Business 24%
  • Chief Executive Officer 14%

• Pricing of innate and discretionary accruals in Australian debt

  Aldamen, H. & Duncan, K., Mar 2013, In: Accounting and Finance. 53, 1, p. 31-53 23 p.

  Research output: Contribution to journal › Article › Research › peer-review

  • Cost of Debt 100%
  • Discretionary Accruals 95%
  • Debt 76%
  • Accruals 57%
  • Pricing 52%
  20 Citations (Scopus)

  14 Downloads (Pure)

• Valuation of family firms: The limitations of accounting information

  Hasso, T. & Duncan, K., Jun 2013, In: Australian Accounting Review. 23, 2, p. 135-150 16 p.

  Research output: Contribution to journal › Article › Research › peer-review

  • Accounting Information 100%
  • Family Firms 97%
  • Empirical Research 39%
  • Impact Factor 29%
  • Firm Valuation 24%
  17 Citations (Scopus)
• 2012

  Audit committee characteristics and firm performance during the global financial crisis

  Aldamen, H., Duncan, K., Kelly, S., McNamara, R. & Nagel, S., Dec 2012, In: Accounting and Finance. 52, 4, p. 971-1000 30 p.

  Research output: Contribution to journal › Article › Research › peer-review

  • Global Financial Crisis 100%
  • Audit Committee 71%
  • Firm Performance 50%
  • Accounting Performance 42%
  • Governance 23%
  162 Citations (Scopus)

• Corporate governance and access to interest bearing debt

  Aldamen, H. & Duncan, K., 1 Sept 2012, In: Journal of Financial Reporting & Accounting (Emerald Group Publishing Limited). 10, 2, p. 140-152 13 p.

  Research output: Contribution to journal › Article › Research › peer-review

  • Corporate Governance 100%
  • Debt 61%
  • Governance 23%
  • Debt Contracting 9%
  • Univariate Analysis 9%

• Does adopting good corporate governance impact the cost of intermediated and non-intermediated debt?

  Aldamen, H. & Duncan, K., Oct 2012, In: Accounting and Finance. 52, SUPPL.1, p. 49-76 28 p.

  Research output: Contribution to journal › Article › Research › peer-review

  • Corporate Governance 100%
  • Debt 61%
  • Cost of Debt 60%
  • Costs 24%
  • Governance 23%
  24 Citations (Scopus)

• Does good corporate governance enhance accruals quality during the Global Financial Crisis?

  Aldamen, H. & Duncan, K., 2012, Proceedings of the 2012 AFAANZ Conference. Chalmers, K. & Hay, D. (eds.). Melbourne : Accounting and Finance Association of Australia and New Zealand, p. 1-28 28 p.

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Research › peer-review

  • Corporate Governance 100%
  • Global Financial Crisis 99%
  • Accrual Quality 90%
  • Discretionary Accruals 12%
  • Exogenous Shocks 12%
  4 Downloads (Pure)

• Governance-default risk relationship and the demand for intermediated and non-intermediated debt

  Aldamen, H., Duncan, K. & Khan, S., 1 Jul 2012, In: Australasian Accounting, Business and Finance Journal. 6, 3, p. 25-42 18 p.

  Research output: Contribution to journal › Article › Research › peer-review

  Open Access

  • Default Risk 100%
  • Debt 89%
  • Governance 67%
  • Corporate Governance 36%
  • Private Debt 31%

• The Effect of Synchronous and Asynchronous Participation on Students' Performance in Online Accounting Courses

  Duncan, K., Kenworthy, A. & McNamara, R., Aug 2012, In: Accounting Education. 21, 4, p. 431-449 19 p.

  Research output: Contribution to journal › Article › Research › peer-review

  • Student Performance 100%
  • Participation 54%
  • participation 38%
  • performance 33%
  • examination 25%
  79 Citations (Scopus)
• 2011

  Empires of the mind: Cross cultural cooperative business education

  Duncan, K., Kelly, S. & McNamara, R., 2011, In: World Journal of Social Sciences. 1, 5, p. 109-125 17 p.

  Research output: Contribution to journal › Article › Research › peer-review

  Open Access

  File

  • business education 100%
  • business success 63%
  • language of instruction 53%
  • Dispute resolution 49%
  • communication system 46%
  88 Downloads (Pure)

• Micro and macro determinants of financial distress

  McNamara, R., Duncan, K. & Kelly, S., 2011, Proceedings of the 15th International Business Research Conference. Hoque, T. (ed.). Melbourne: World Business Institute Australia, p. 1-25 25 p.

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Research › peer-review

  Open Access

  File

  • Financial Distress 100%
  • Economic Variables 93%
  • Lag 84%
  • Failure Prediction 33%
  • Interest Rates 33%
  867 Downloads (Pure)

• Performance of family firms during the global financial crisis: Does governance matter?

  Aldamen, H., Duncan, K., Kelly, S. & McNamara, R., 2011, Proceedings of Family Business Australia 2011 Research & Education Symposium. Casparsz, D. & Thomas, J. (eds.). Sydney: Family Business Australia, p. 1-17

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Research › peer-review

  Open Access

  • Global Financial Crisis 100%
  • Family Firms 66%
  • Governance 46%
  • Performance 24%
  • Corporate Governance 20%
• 2010

  A history of corporate governance around the world: Family business groups to professional managers edited by R K Morck [book review]

  Duncan, K., May 2010, In: Journal of Management and Organization. 16, 2, p. 334-335 2 p.

  Research output: Contribution to journal › Book/Film/Article review › Research › peer-review

• Corporate governance, risk assessment and cost of debt

  Aldamen, H., Duncan, K. & McNamara, R., 2010, p. 1-32. 32 p.

  Research output: Contribution to conference › Paper › Research › peer-review

  • Corporate Governance 100%
  • Cost of Debt 80%
  • Risk Assessment 61%
  • Information Risk 38%
  • Default Risk 34%

• Exploration of firms' strategic control mechanisms in Australia and the United States: Implications for global governance structures

  Duncan, K., Kiessling, T. & Harvey, M., Nov 2010, In: Thunderbird International Business Review. 52, 6, p. 571-587 17 p.

  Research output: Contribution to journal › Article › Research › peer-review

  • Global Governance 100%
  • Strategic Control 90%
  • global governance 73%
  • Control Mechanism 72%
  • ownership 70%
  1 Citation (Scopus)

• Impact of corporate governance and default risk on debt types in Australia

  Aldamen, H., Khan, S. & Duncan, K., 2010, p. 1-9. 9 p.

  Research output: Contribution to conference › Abstract › Research › peer-review

• Integrating research and curriculum design: An event study in introductory accounting

  Duncan, K., Kelly, S. & McNamara, R., 2010, Innovations in teaching and learning: Approaches to professional development across the globe. Kenworthy, A. L. (ed.). Halstead Press, p. 62-78 17 p.

  Research output: Chapter in Book/Report/Conference proceeding › Chapter › Research › peer-review

  • Curriculum Design 100%
  • Event Study 72%
  • Research Design 61%
  • Announcement 40%
  • Share Market 27%
• 2009

  Equity valuation in the coal seam gas industry

  Duncan, K., Kelly, S. & McNamara, R., 2009, p. 1-25. 25 p.

  Research output: Contribution to conference › Paper › Research › peer-review

  • Seam 100%
  • Equity Valuation 94%
  • Gas Industry 83%
  • Market Capitalization 51%
  • Hotelling 29%
• 2008

  Firm strategic control: Direct ownership, indirect ownership, dispersion, and board of directors

  Kiessling, T. & Duncan, K., 2008, p. 1-33. 33 p.

  Research output: Contribution to conference › Paper › Research › peer-review

  Open Access

  File

  • Strategic Control 100%
  • Board of Directors 70%
  • Ownership 67%
  • Security Analysts 20%
  • Accountants 14%
  71 Downloads (Pure)
• 1989

  A reconciliation of market competition, decentralization, size, and financial performance results: An extension testing moderating effects

  Moores, K. & Duncan, K., 1989, In: Human Relations. 42, 1, p. 67-80 14 p.

  Research output: Contribution to journal › Article › Research › peer-review

  • Testing Effect 100%
  • financial performance 74%
  • Decentralization 64%
  • Reconciliation 60%
  • Market Competition 51%
  2 Citations (Scopus)
• 1988

  Usefulness of CCA Information for Investor Decision Making: A Laboratory Experiment

  Duncan, K. & Moores, K., 1 Jan 1988, In: Accounting and Business Research. 18, 70, p. 121-132 12 p.

  Research output: Contribution to journal › Article › Research › peer-review

  • Investor Decision Making 100%
  • Laboratory Experiments 69%
  • Usefulness 56%
  • Experiment Design 47%
  • Historical Cost 46%
  9 Citations (Scopus)
• 1987

  Sheltered employment strategies in five countries

  Moores, K., Booth, P. & Duncan, K. R., 1987, In: Social Policy and Administration. 21, 2, p. 127-138 12 p.

  Research output: Contribution to journal › Article › Research › peer-review

  • Employment Strategy 100%
  • Policy Options 72%
  • industry 40%
  • policy 40%
  • documentation 32%