Alistair Brown
Biographic Data
| ID | 3875982 |
|---|---|
| NAME | Alistair Brown |
| GIVEN NAMES | Alistair |
| FAMILY NAME | Brown |
| SIGNATURE | BROWN A |
| AFFILIATIONS | Curtin University |
| ORCID | 0000-0002-4529-9099 |
| VERIFIED | Yes |
| TOTAL WORKS | 12 |
| TOTAL CITATIONS | 9 |
| AUTHOR COUNT | 12 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2007 |
| LATEST PUBLICATION YEAR | 2022 |
| H-INDEX | 1 |
Origins resting behind banking financial accountability of paragraphs 78 to 82 of the First Schedule of the Companies Act 1862 (UK)
Applying tenets of legal origin theory, this paper traces the origins of banking financial accountability resting behind paragraphs 78 to 82 of the First Schedule of the Companies Act 1862 (UK), where the timely disclosure of a balance sheet and statement of income and expenditure to stakeholders are scrutinised. Comparative legal analysis of 503 banking enactments of the US, Canada and England during the eighteenth and nineteenth centuries revea…
The rise of financial accountability in British joint stock banks: 1825 To 1845
This study explores parliamentary reforms related to the financial accountability of banks following the 1825–6 and 1836–7 financial crises in England. An appraisal of nineteenth-century parliamentary Hansard transcripts reveals early banking legislative pursuits. The study observes the laissez-faire and interventionist approaches towards the banking enactments of 1826, 1833 and 1844 that underpin the transformation of financial accountability du…
Evincing the soul of a city
Background: This article outlines how poetry is able to configure the soul of a cityscape through the modes of personification and metaphors of public space.Purpose: It argues that these modes are so intertwined in reality that it is possible to gather a sense of a city’s soul through experiential, rhythmical, temporal and transmigratory images of cityscape.Design: The article applies a typology of metaphors and personification as the basis for t…
Accountability of the financial reporting of Kenya’s regional development authorities
The paper examines ministerial reporting of Kenya’s regional development authorities (RDAs) for the years 2011–14. Using a paradigm of accountable governance and central–local relations in a financial reporting context, textual analysis is deployed to ascertain what financial reporting challenges are faced by the Ministry of Regional Development Authorities (MORDA) in providing an account of the activities of Kenya’s RDAs. Over this period, the M…
A decade of hybrid reporting and accountabilities of the Hanyeping Company (1909–1919)
Using a model of hybrid reporting and accountabilities, this article considers the reporting and accountability of the Hanyeping Company in the Beiyang era. The results of the study suggest that the Hanyeping Company attempted to provide comprehensive accounts of its activities to satisfy the needs of a plethora of domestic and foreign stakeholders through a combination of detailed Western and Chinese accounts. In keeping with Western and indigen…
Communication Technology and Narrative: Letters, Instant Messaging, and Mobile Phones in Three Romantic Novels
How time and place are constructed in the novel and how readers perceive these features have been studied extensively. Less attention has been devoted to how communicative devices, such as letters, electronic messaging, or telephone calls, can influence both time and place by connecting characters in different locations. This article argues that the technical capabilities of different communication systems, when represented within a novel's story…
The challenges of accountability in a national museum
Using documentary evidence of the Auditor-General's commentaries in the annual reports of the National Museum of Papua New Guinea (PNG) for the period 2004–2012, this paper considers the reporting compliance of the National Museum of PNG. Textual analysis takes into account the complexity of the expectations placed on museums to provide an account of their activities and the mandatory reporting requirements placed on the National Museum of PNG by…
Failure of auditors: The lack of compliance for business combinations in C hina
This empirical study investigates the compliance of 344 C hinese listed companies with the A ccounting S tandard for E nterprises No. 20‐ B usiness C ombination , a mandatory reporting standard applicable to companies involved in business combinations. C hina has recently reformed its auditing sector, enabling private firms to provide auditing services. The results of the study show a low level of compliance by C hinese listed companies. While co…
Natural Environment Disclosures in the Annual Reports of Chinese Listed Entities
This paper analyzes the level of natural environment disclosure (NED) in the year ending 2007 annual reports of Chinese-listed companies. Using a simplified NED index that accommodates a developing country setting, the results show a low level of NED. Only 2% of sampled companies make disclosures for all eight basic environmental issues in the NED index. Larger companies and resource companies disclose significantly more NED. Clearly there is sco…
HIV/Aids Information by African Companies: An Empirical Analysis
This article investigates the extent of Human Immunodeficiency Virus/Acquired Immune Deficiency Syndrome Disclosures (HIV/AIDSD) in online annual reports by 200 listed companies from 10 African countries for the year ending 2006. Descriptive statistics reveal a very low level of overall HIV/AIDSD practices with a mean of 6 per cent disclosure, with half (100 out of 200) of the African companies making no disclosures at all. Logistic regression an…
Evaluating Anti-Money Laundering Initiatives: A Country Perspective 1
Kenya faces a number of challenges in countering anti-money laundering (AML) activities and developing appropriate policy measures to avert and contain the adverse socioeconomic consequences of money laundering. Through textual documentation, direct observation and semi-structured interviews, this article outlines the findings of a study about the awareness and attitudes of key Kenyan stakeholder groups towards recent anti-money laundering legisl…
National Indicators of Well-being: Lessons from Pacific Island Countries' Tourism
Are economic indicators the only nation-level variables that are predictive of future investment returns? Using the tourism industry of the nine independent Pacific Island countries, this study compares economic and non-economic predictors of web media tourism coverage. The results suggest that rather than economic and industry-specific indicators, health conditions, human rights and low population growth are significantly associated with our pro…
National Indicators of Well-being: Lessons from Pacific Island Countries' Tourism
Are economic indicators the only nation-level variables that are predictive of future investment returns? Using the tourism industry of the nine independent Pacific Island countries, this study compares economic and non-economic predictors of web media tourism coverage. The results suggest that rather than economic and industry-specific indicators, health conditions, human rights and low population growth are significantly associated with our pro…
Origins resting behind banking financial accountability of paragraphs 78 to 82 of the First Schedule of the Companies Act 1862 (UK)
Applying tenets of legal origin theory, this paper traces the origins of banking financial accountability resting behind paragraphs 78 to 82 of the First Schedule of the Companies Act 1862 (UK), where the timely disclosure of a balance sheet and statement of income and expenditure to stakeholders are scrutinised. Comparative legal analysis of 503 banking enactments of the US, Canada and England during the eighteenth and nineteenth centuries revea…
Accountability of the financial reporting of Kenya’s regional development authorities
The paper examines ministerial reporting of Kenya’s regional development authorities (RDAs) for the years 2011–14. Using a paradigm of accountable governance and central–local relations in a financial reporting context, textual analysis is deployed to ascertain what financial reporting challenges are faced by the Ministry of Regional Development Authorities (MORDA) in providing an account of the activities of Kenya’s RDAs. Over this period, the M…
A decade of hybrid reporting and accountabilities of the Hanyeping Company (1909–1919)
Using a model of hybrid reporting and accountabilities, this article considers the reporting and accountability of the Hanyeping Company in the Beiyang era. The results of the study suggest that the Hanyeping Company attempted to provide comprehensive accounts of its activities to satisfy the needs of a plethora of domestic and foreign stakeholders through a combination of detailed Western and Chinese accounts. In keeping with Western and indigen…
The challenges of accountability in a national museum
Using documentary evidence of the Auditor-General's commentaries in the annual reports of the National Museum of Papua New Guinea (PNG) for the period 2004–2012, this paper considers the reporting compliance of the National Museum of PNG. Textual analysis takes into account the complexity of the expectations placed on museums to provide an account of their activities and the mandatory reporting requirements placed on the National Museum of PNG by…
Failure of auditors: The lack of compliance for business combinations in C hina
This empirical study investigates the compliance of 344 C hinese listed companies with the A ccounting S tandard for E nterprises No. 20‐ B usiness C ombination , a mandatory reporting standard applicable to companies involved in business combinations. C hina has recently reformed its auditing sector, enabling private firms to provide auditing services. The results of the study show a low level of compliance by C hinese listed companies. While co…
National Indicators of Well-being: Lessons from Pacific Island Countries' Tourism
Are economic indicators the only nation-level variables that are predictive of future investment returns? Using the tourism industry of the nine independent Pacific Island countries, this study compares economic and non-economic predictors of web media tourism coverage. The results suggest that rather than economic and industry-specific indicators, health conditions, human rights and low population growth are significantly associated with our pro…
Evaluating Anti-Money Laundering Initiatives: A Country Perspective 1
Kenya faces a number of challenges in countering anti-money laundering (AML) activities and developing appropriate policy measures to avert and contain the adverse socioeconomic consequences of money laundering. Through textual documentation, direct observation and semi-structured interviews, this article outlines the findings of a study about the awareness and attitudes of key Kenyan stakeholder groups towards recent anti-money laundering legisl…
HIV/Aids Information by African Companies: An Empirical Analysis
This article investigates the extent of Human Immunodeficiency Virus/Acquired Immune Deficiency Syndrome Disclosures (HIV/AIDSD) in online annual reports by 200 listed companies from 10 African countries for the year ending 2006. Descriptive statistics reveal a very low level of overall HIV/AIDSD practices with a mean of 6 per cent disclosure, with half (100 out of 200) of the African companies making no disclosures at all. Logistic regression an…
Natural Environment Disclosures in the Annual Reports of Chinese Listed Entities
This paper analyzes the level of natural environment disclosure (NED) in the year ending 2007 annual reports of Chinese-listed companies. Using a simplified NED index that accommodates a developing country setting, the results show a low level of NED. Only 2% of sampled companies make disclosures for all eight basic environmental issues in the NED index. Larger companies and resource companies disclose significantly more NED. Clearly there is sco…
Failure of auditors: The lack of compliance for business combinations in C hina
This empirical study investigates the compliance of 344 C hinese listed companies with the A ccounting S tandard for E nterprises No. 20‐ B usiness C ombination , a mandatory reporting standard applicable to companies involved in business combinations. C hina has recently reformed its auditing sector, enabling private firms to provide auditing services. The results of the study show a low level of compliance by C hinese listed companies. While co…
The challenges of accountability in a national museum
Using documentary evidence of the Auditor-General's commentaries in the annual reports of the National Museum of Papua New Guinea (PNG) for the period 2004–2012, this paper considers the reporting compliance of the National Museum of PNG. Textual analysis takes into account the complexity of the expectations placed on museums to provide an account of their activities and the mandatory reporting requirements placed on the National Museum of PNG by…
Communication Technology and Narrative: Letters, Instant Messaging, and Mobile Phones in Three Romantic Novels
How time and place are constructed in the novel and how readers perceive these features have been studied extensively. Less attention has been devoted to how communicative devices, such as letters, electronic messaging, or telephone calls, can influence both time and place by connecting characters in different locations. This article argues that the technical capabilities of different communication systems, when represented within a novel's story…
A decade of hybrid reporting and accountabilities of the Hanyeping Company (1909–1919)
Using a model of hybrid reporting and accountabilities, this article considers the reporting and accountability of the Hanyeping Company in the Beiyang era. The results of the study suggest that the Hanyeping Company attempted to provide comprehensive accounts of its activities to satisfy the needs of a plethora of domestic and foreign stakeholders through a combination of detailed Western and Chinese accounts. In keeping with Western and indigen…
Accountability of the financial reporting of Kenya’s regional development authorities
The paper examines ministerial reporting of Kenya’s regional development authorities (RDAs) for the years 2011–14. Using a paradigm of accountable governance and central–local relations in a financial reporting context, textual analysis is deployed to ascertain what financial reporting challenges are faced by the Ministry of Regional Development Authorities (MORDA) in providing an account of the activities of Kenya’s RDAs. Over this period, the M…
The rise of financial accountability in British joint stock banks: 1825 To 1845
This study explores parliamentary reforms related to the financial accountability of banks following the 1825–6 and 1836–7 financial crises in England. An appraisal of nineteenth-century parliamentary Hansard transcripts reveals early banking legislative pursuits. The study observes the laissez-faire and interventionist approaches towards the banking enactments of 1826, 1833 and 1844 that underpin the transformation of financial accountability du…
Evincing the soul of a city
Background: This article outlines how poetry is able to configure the soul of a cityscape through the modes of personification and metaphors of public space.Purpose: It argues that these modes are so intertwined in reality that it is possible to gather a sense of a city’s soul through experiential, rhythmical, temporal and transmigratory images of cityscape.Design: The article applies a typology of metaphors and personification as the basis for t…
Origins resting behind banking financial accountability of paragraphs 78 to 82 of the First Schedule of the Companies Act 1862 (UK)
Applying tenets of legal origin theory, this paper traces the origins of banking financial accountability resting behind paragraphs 78 to 82 of the First Schedule of the Companies Act 1862 (UK), where the timely disclosure of a balance sheet and statement of income and expenditure to stakeholders are scrutinised. Comparative legal analysis of 503 banking enactments of the US, Canada and England during the eighteenth and nineteenth centuries revea…
Business (10 works) · Accounting (8 works) · Political science (7 works) · Economics (5 works) · Accountability (4 works) · Accounting (4 works) · Finance (4 works) · Law (4 works) · Audit (3 works) · Finance (3 works)