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Papers by Brenton Fiedler

Research paper thumbnail of Control Self Assessment: Where from and where to

Research paper thumbnail of Student guide to accompany auditing, assurance services and ethics in Australia: an integrated approach

Research paper thumbnail of Student guide to accompany essentials of auditing, assurance services and ethics in Australia : an integrated approach

Research paper thumbnail of The effect of learners' perceptions of ethnicity, gender and qualifications on assessment: some qualitative and quantitative evidence

This study aims to determine whether different perceptions of ethnicity, gender and qualification... more This study aims to determine whether different perceptions of ethnicity, gender and qualifications(academic background) of the learner provide an explanation of teaching performance. Perceptions determine interpersonal behaviour (including communication and motivation) and the way learner believes that they are going to be assessed by the teacher. Thereby, this will impact to student's evaluation of teaching performance (Student Evaluation of Teaching -SET). This study involves consideration of ethnocentric and gender bias evident in post graduate students undertaking accounting related courses. The study will apply quantitative (i.e. online and offline surveys and SET data collection) approach. A quantitative pilot study will be carried out to collect data from a sample of students' evaluation of teaching (SET) and on-line and off-line surveys, to demonstrate that:learners' evaluation of teaching performance is influenced by learners' perception of the interpersonal behaviour of the teacher; and this learners' perception have been formed through their own ethnocentric and gender bias together with their academic background.

Research paper thumbnail of Student ’ s Personal Characteristics on Teaching Eval uation : A Comparative Study Between Post Graduate and Undergraduate Students in Accountancy

This paper aims to investigate whether perceptions based on students’ characteristics of age, gen... more This paper aims to investigate whether perceptions based on students’ characteristics of age, gender, ethnicity, citizenship, previous education, and duration of stay in Australia provide an explanation of a student’s formal evaluation of teaching performance. This study expands on a prior study by the authors which found that some of these characteristics influenced postgraduate accounting students’ perceptions of academic teaching performance. In this study, similar data was collected from students in undergraduate accounting courses and compared with the results of the study of postgraduate students. Using the Mann-Whitney test, a quantitative analysis of data collected from Student Surveys of Teaching (SST) was carried out to investigate whether the findings were consistent with the previous study. Whilst both studies produced consistent findings related to gender, other characteristics showed significant variations between postgraduate and undergraduate students. Overall, aggre...

Research paper thumbnail of Paperless assignments: Moving forward or marking time?

Research paper thumbnail of Essentials of auditing, assurance services and ethics in Australia: an integrated approach

For the first time ever, the team that created the best selling Australian auditing text is bring... more For the first time ever, the team that created the best selling Australian auditing text is bringing you a condensed version! Perfectly suited to most 13 week units, Essentials of Auditing, Assurances Services and Ethics in Australia: An Integrated Approach offers you the high quality you have come to expect from the Arens team in a compact text. Briefer, more concise coverage across the book makes it not only easier for students to read, but also ensures that they are not being overwhelmed by too much information at once. Similar to Auditing, 8e, the Essentials version presents a conscious effort to focus on the Australian auditing environment in terms of the current practices and standards issued by the Auditing and Assurance Standards Board (AUASB). The book is a concise introduction to auditing for students who have not had significant experience in the field. It is also appropriate for introductory professional development courses for public accounting firms, internal auditors ...

Research paper thumbnail of The Influence of Culture on Accountants' Ethical Decision Making in Singapore and Australia

This study compares the ethical judgments of Australian and Chinese Singaporean accountants using... more This study compares the ethical judgments of Australian and Chinese Singaporean accountants using Hofstede's (1980, 1991) measures of national culture, We predict that there will be different responses to ethical dilemmas between the two cultural groups. These differences will be more likely to occur when the ethical dilemmas are influenced by the cultural values of Individualism/Collectivism and Power Distance because it has been established that the two nations differ significantly on these dimensions. To test our predictions, we developed a series of vignettes describing ethical situations likely to be influenced by different cultural values. The results generally supported our predictions.

Research paper thumbnail of Calculating the True Cost of Private School Education: Based on a Survey of South Australian School Fees

Australian Journal of Social Issues

Research paper thumbnail of Essentials of auditing, assurance services and ethics in Australia: an integrated approach

Research paper thumbnail of Environmental Accounting – Disclosures of Environmental Liability and theShipping Sector

Research paper thumbnail of Students Seeking Help for Mental Health Problems: Do Australian University Websites Provide Clear Pathways?

Australian Universities Review, 2013

Research paper thumbnail of A cross-cultural study of accountants' ethical decision making

Research paper thumbnail of The influence of culture on accountants' ethical decision making in Singapore and Australia

Research paper thumbnail of Implications of Supply Chain Management for Accounting Information Systems

Utilisation of Supply Chain Management (SCM) practice by businesses has a number of consequences ... more Utilisation of Supply Chain Management (SCM) practice by businesses has a number of consequences for internal management information systems, many of which have been dealt with in the literature. Accountants and managers need to manage their supply chain carefully by working closely with the counterparts of their business entity's suppliers in numerous areas including cost accounting, cost and inventory management, budgeting, risk assessment, management information systems, and management of strategic issues. Accordingly, the proper strategic management of the supply chain and the appurtenant risks is critical to the operational efficiency and financial well being of a business entity (Thomas, 1999). The ability of business entities to provide information to reassure external users of the business's continued survival is critical in a global e-business environment where business failures continue to be all too common, despite the best efforts of regulators to foster corporat...

Research paper thumbnail of Mechanistic procedures in the management of audit risk and their impact on Auditor tolerance of Income increasing Accounting policy choices

Research paper thumbnail of Auditing and Assurance Services in Australia: An Integrated Approach (7th ed.)20072A. Arens, P. Best, G. Shailor, B. Fiedler, R. Elder and M. Beasley. Auditing and Assurance Services in Australia: An Integrated Approach (7th ed.) . China: Pearson Education Australia 2007. 814 pp., ISBN: 13 9 780 ...

Pacific Accounting Review, 2007

Research paper thumbnail of Do learner’s gender and ethnicity really matter for academic performance evaluation

Journal of International Education in Business, 2009

... Elvia Shauki School of Commerce elvia.shauki@unisa.edu.au ... In the psychological literature... more ... Elvia Shauki School of Commerce elvia.shauki@unisa.edu.au ... In the psychological literature, impressions or perceptions are arrived at by three interrelated concepts (Aronson, Wilson & Akert 2005; Jopling 2000). The first is what the knower thinks of him or herself. ...

Research paper thumbnail of Paperless assignments: Moving forward or marking time?

The advent of technology in the 1990s was seen as having the potential to revolutionise electroni... more The advent of technology in the 1990s was seen as having the potential to revolutionise electronic management of student assignments. While there were advantages and disadvantages, the potential was seen as a necessary part of the future of this aspect of academia. A number of studies (including Dalgarno et al in 2006) identified issues that supported positive aspects of electronic

Research paper thumbnail of Harnessing Facebook for Student Engagement in Accounting Education: Guiding Principles for Accounting Students and Educators

Accounting Education, 2014

ABSTRACT This paper proposes principles to guide accounting students' and accounting educ... more ABSTRACT This paper proposes principles to guide accounting students' and accounting educators' use of Facebook as an educational resource to engage students with their learning. A body of cross-disciplinary research has investigated potential applications of Facebook to invigorate student engagement. Generic guidelines for educators who are contemplating integrating Facebook into pedagogical practice are a recent addition to this research. However, there is a lack of disciplinary-specific guidelines to inform both accounting educators' and accounting students' use of Facebook as a learning resource. Indeed, Facebook's pedagogical affordances are a generally overlooked field of enquiry in accounting education research. The principles proposed in the paper are informed by the literature on Facebook and student engagement, and the concept of digital citizenship, which illuminates the importance of the responsible and professional use of Facebook by accounting students and the development of online practices and behaviours that enhance students' appeal to the accounting profession.

Research paper thumbnail of Control Self Assessment: Where from and where to

Research paper thumbnail of Student guide to accompany auditing, assurance services and ethics in Australia: an integrated approach

Research paper thumbnail of Student guide to accompany essentials of auditing, assurance services and ethics in Australia : an integrated approach

Research paper thumbnail of The effect of learners' perceptions of ethnicity, gender and qualifications on assessment: some qualitative and quantitative evidence

This study aims to determine whether different perceptions of ethnicity, gender and qualification... more This study aims to determine whether different perceptions of ethnicity, gender and qualifications(academic background) of the learner provide an explanation of teaching performance. Perceptions determine interpersonal behaviour (including communication and motivation) and the way learner believes that they are going to be assessed by the teacher. Thereby, this will impact to student's evaluation of teaching performance (Student Evaluation of Teaching -SET). This study involves consideration of ethnocentric and gender bias evident in post graduate students undertaking accounting related courses. The study will apply quantitative (i.e. online and offline surveys and SET data collection) approach. A quantitative pilot study will be carried out to collect data from a sample of students' evaluation of teaching (SET) and on-line and off-line surveys, to demonstrate that:learners' evaluation of teaching performance is influenced by learners' perception of the interpersonal behaviour of the teacher; and this learners' perception have been formed through their own ethnocentric and gender bias together with their academic background.

Research paper thumbnail of Student ’ s Personal Characteristics on Teaching Eval uation : A Comparative Study Between Post Graduate and Undergraduate Students in Accountancy

This paper aims to investigate whether perceptions based on students’ characteristics of age, gen... more This paper aims to investigate whether perceptions based on students’ characteristics of age, gender, ethnicity, citizenship, previous education, and duration of stay in Australia provide an explanation of a student’s formal evaluation of teaching performance. This study expands on a prior study by the authors which found that some of these characteristics influenced postgraduate accounting students’ perceptions of academic teaching performance. In this study, similar data was collected from students in undergraduate accounting courses and compared with the results of the study of postgraduate students. Using the Mann-Whitney test, a quantitative analysis of data collected from Student Surveys of Teaching (SST) was carried out to investigate whether the findings were consistent with the previous study. Whilst both studies produced consistent findings related to gender, other characteristics showed significant variations between postgraduate and undergraduate students. Overall, aggre...

Research paper thumbnail of Paperless assignments: Moving forward or marking time?

Research paper thumbnail of Essentials of auditing, assurance services and ethics in Australia: an integrated approach

For the first time ever, the team that created the best selling Australian auditing text is bring... more For the first time ever, the team that created the best selling Australian auditing text is bringing you a condensed version! Perfectly suited to most 13 week units, Essentials of Auditing, Assurances Services and Ethics in Australia: An Integrated Approach offers you the high quality you have come to expect from the Arens team in a compact text. Briefer, more concise coverage across the book makes it not only easier for students to read, but also ensures that they are not being overwhelmed by too much information at once. Similar to Auditing, 8e, the Essentials version presents a conscious effort to focus on the Australian auditing environment in terms of the current practices and standards issued by the Auditing and Assurance Standards Board (AUASB). The book is a concise introduction to auditing for students who have not had significant experience in the field. It is also appropriate for introductory professional development courses for public accounting firms, internal auditors ...

Research paper thumbnail of The Influence of Culture on Accountants' Ethical Decision Making in Singapore and Australia

This study compares the ethical judgments of Australian and Chinese Singaporean accountants using... more This study compares the ethical judgments of Australian and Chinese Singaporean accountants using Hofstede's (1980, 1991) measures of national culture, We predict that there will be different responses to ethical dilemmas between the two cultural groups. These differences will be more likely to occur when the ethical dilemmas are influenced by the cultural values of Individualism/Collectivism and Power Distance because it has been established that the two nations differ significantly on these dimensions. To test our predictions, we developed a series of vignettes describing ethical situations likely to be influenced by different cultural values. The results generally supported our predictions.

Research paper thumbnail of Calculating the True Cost of Private School Education: Based on a Survey of South Australian School Fees

Australian Journal of Social Issues

Research paper thumbnail of Essentials of auditing, assurance services and ethics in Australia: an integrated approach

Research paper thumbnail of Environmental Accounting – Disclosures of Environmental Liability and theShipping Sector

Research paper thumbnail of Students Seeking Help for Mental Health Problems: Do Australian University Websites Provide Clear Pathways?

Australian Universities Review, 2013

Research paper thumbnail of A cross-cultural study of accountants' ethical decision making

Research paper thumbnail of The influence of culture on accountants' ethical decision making in Singapore and Australia

Research paper thumbnail of Implications of Supply Chain Management for Accounting Information Systems

Utilisation of Supply Chain Management (SCM) practice by businesses has a number of consequences ... more Utilisation of Supply Chain Management (SCM) practice by businesses has a number of consequences for internal management information systems, many of which have been dealt with in the literature. Accountants and managers need to manage their supply chain carefully by working closely with the counterparts of their business entity's suppliers in numerous areas including cost accounting, cost and inventory management, budgeting, risk assessment, management information systems, and management of strategic issues. Accordingly, the proper strategic management of the supply chain and the appurtenant risks is critical to the operational efficiency and financial well being of a business entity (Thomas, 1999). The ability of business entities to provide information to reassure external users of the business's continued survival is critical in a global e-business environment where business failures continue to be all too common, despite the best efforts of regulators to foster corporat...

Research paper thumbnail of Mechanistic procedures in the management of audit risk and their impact on Auditor tolerance of Income increasing Accounting policy choices

Research paper thumbnail of Auditing and Assurance Services in Australia: An Integrated Approach (7th ed.)20072A. Arens, P. Best, G. Shailor, B. Fiedler, R. Elder and M. Beasley. Auditing and Assurance Services in Australia: An Integrated Approach (7th ed.) . China: Pearson Education Australia 2007. 814 pp., ISBN: 13 9 780 ...

Pacific Accounting Review, 2007

Research paper thumbnail of Do learner’s gender and ethnicity really matter for academic performance evaluation

Journal of International Education in Business, 2009

... Elvia Shauki School of Commerce elvia.shauki@unisa.edu.au ... In the psychological literature... more ... Elvia Shauki School of Commerce elvia.shauki@unisa.edu.au ... In the psychological literature, impressions or perceptions are arrived at by three interrelated concepts (Aronson, Wilson & Akert 2005; Jopling 2000). The first is what the knower thinks of him or herself. ...

Research paper thumbnail of Paperless assignments: Moving forward or marking time?

The advent of technology in the 1990s was seen as having the potential to revolutionise electroni... more The advent of technology in the 1990s was seen as having the potential to revolutionise electronic management of student assignments. While there were advantages and disadvantages, the potential was seen as a necessary part of the future of this aspect of academia. A number of studies (including Dalgarno et al in 2006) identified issues that supported positive aspects of electronic

Research paper thumbnail of Harnessing Facebook for Student Engagement in Accounting Education: Guiding Principles for Accounting Students and Educators

Accounting Education, 2014

ABSTRACT This paper proposes principles to guide accounting students' and accounting educ... more ABSTRACT This paper proposes principles to guide accounting students' and accounting educators' use of Facebook as an educational resource to engage students with their learning. A body of cross-disciplinary research has investigated potential applications of Facebook to invigorate student engagement. Generic guidelines for educators who are contemplating integrating Facebook into pedagogical practice are a recent addition to this research. However, there is a lack of disciplinary-specific guidelines to inform both accounting educators' and accounting students' use of Facebook as a learning resource. Indeed, Facebook's pedagogical affordances are a generally overlooked field of enquiry in accounting education research. The principles proposed in the paper are informed by the literature on Facebook and student engagement, and the concept of digital citizenship, which illuminates the importance of the responsible and professional use of Facebook by accounting students and the development of online practices and behaviours that enhance students' appeal to the accounting profession.