Indra Abeysekera

University of Wollongong

Northfields Avenue

Wollongong, New South Wales 2522

Australia

  • University of Wollongong

SCHOLARLY PAPERS

82

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119

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170

Scholarly Papers (82)

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1.

Issues Relating to Designing a Work-Integrated Learning (WIL) Program in an Undergraduate Accounting Degree Program and Its Implications for the Curriculum

Asia-Pacific Journal of Cooperative Education, 7(1), 2006, 7-15
Number of pages: 40 Posted: 16 Sep 2013
Indra Abeysekera
University of Wollongong
Downloads 1,132 (37,343)
Citation 2

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accounting, Australia, curriculum, experiential learning, work-based learning, work-integrated learning

2.

Stakeholders Power, Corporate Characteristics and Social and Environmental Disclosure: Evidence from China

Lu, Y. & Abeysekera, I. 2014, Stakeholders’ power, corporate characteristics, and social and environmental disclosure, Journal of Cleaner Production, Vol. 64, No.1, pp. 426–436
Number of pages: 45 Posted: 31 Jan 2014 Last Revised: 27 Jul 2014
Yingjun Lu and Indra Abeysekera
Shanghai University of International Business and Economics and University of Wollongong
Downloads 481 (115,266)
Citation 3

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China, Social and environmental disclosure, Social and environmental disclosure index, Stakeholder, Legitimacy, Corporate social responsibility

3.

Earnings Management and the Effect of Earnings Quality in Relation to Stress Level and Bankruptcy Level of Chinese Listed Firms

Corporate Ownership and Control, 9 (1), 366-391, 2011
Number of pages: 45 Posted: 08 Sep 2013
Feng Li, Indra Abeysekera and Shiguang Ma
University of Wollongong - Faculty of Commerce, University of Wollongong and University of Wollongong - School of Accounting Economics and Finance
Downloads 408 (139,854)
Citation 2

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bankruptcy, firms, level, listed, stress, relation, quality, effect, management, earnings, chinese

4.

The Effect of Board Diversity on Earnings Quality: An Empirical Study of Listed Firms in Vietnam

Hoang, T.C., Abeysekera, I. and Ma, S. 2017. The effect of board diversity on earnings quality: An empirical study of listed firms in Vietnam. Australian Accounting Review, Vol. 27, No. 2, pp. 220-232. DOI: 10.1111/auar. 12128
Number of pages: 69 Posted: 21 Mar 2017 Last Revised: 25 Aug 2018
Trang Hoang, Indra Abeysekera and Shiguang Ma
Ton Duc Thang University, University of Wollongong and University of Wollongong - School of Accounting Economics and Finance
Downloads 381 (151,080)
Citation 8

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board of directors, diversity-of-boards, diversity-in-boards, earnings quality, Vietnam

5.

A Template for Integrated Reporting

Journal of Intellectual Capital, 14 (2), 227-245, 2013
Number of pages: 50 Posted: 08 Sep 2013
Indra Abeysekera
University of Wollongong
Downloads 338 (172,219)
Citation 3

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template, integrated, reporting

6.

The Spread of ICT Innovation in Accounting Education

International Journal of Teaching and Learning in Higher Education 2010, Volume 22, Number 2, 158-168
Number of pages: 13 Posted: 24 Nov 2013
Sam Jebeile and Indra Abeysekera
University of Wollongong and University of Wollongong
Downloads 334 (174,493)

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accounting, innovation, ICT, education

7.

A Framework to Audit Intellectual Capital

Abeysekera, I, A Framework to Audit Intellectual Capital, Journal of Knowledge Management Practice, August 2001
Number of pages: 12 Posted: 08 Sep 2013
Indra Abeysekera
University of Wollongong
Downloads 331 (176,180)
Citation 1

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Accounting, Business, Social and Behavioral Sciences

8.

The Effect of Financial Status on Earnings Quality of Chinese Listed Firms

Journal of Asia Pacific Business, Vol. 15, No. 2, pp. 4-26, 2014
Number of pages: 31 Posted: 06 Mar 2014
Feng Li, Indra Abeysekera and Shiguang Ma
University of Wollongong - Faculty of Commerce, University of Wollongong and University of Wollongong - School of Accounting Economics and Finance
Downloads 323 (180,825)

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financial status, healthy, bankrupt, earnings quality, China

9.

Corporate Social Reporting Practices of Top Indian Software Firms

Murthy, V. & Abeysekera, I. 2008, Corporate social reporting practices of top software Indian firms, Australasian Accounting, Business and Finance Journal, Vol. 2, No. 1, pp. 36–59.
Number of pages: 26 Posted: 04 May 2015
Vijaya Murthy and Indra Abeysekera
The University of Sydney and University of Wollongong
Downloads 294 (199,710)
Citation 1

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community; corporate social reporting; human resource; India; legitimacy.

10.

Corporate Social Responsibility Reporting Quality, Board Characteristics and Corporate Social Reputation: Evidence from China

Pacific Accounting Review, Vol. 27, No. 1, 2015
Number of pages: 44 Posted: 22 Feb 2015
Yingjun Lu, Indra Abeysekera and Corinne L. Cortese
Shanghai University of International Business and Economics, University of Wollongong and University of Wollongong - School of Accounting, Economics & Finance
Downloads 290 (202,585)
Citation 5

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China, CSR reporting, corporate social reputation, board characteristics

11.

Student Preferences for Instructional Methods in an Accounting Curriculum

International Journal of Teaching and Learning in Higher Education, Vol. 27, No. 3, pp. 310-319, 2015
Number of pages: 10 Posted: 17 Apr 2016
Indra Abeysekera
University of Wollongong
Downloads 268 (219,534)

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algorithm, culture, curriculum, instructional method, Sri Lanka

12.

Intellectual Accounting Scorecard - Measuring and Reporting Intellectual Capital

The Journal of American Academy of Business, 3(1&2), 2003, 422-427
Number of pages: 12 Posted: 16 Sep 2013
Indra Abeysekera
University of Wollongong
Downloads 250 (235,232)
Citation 2

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Intellectual Accounting Scorecard, Non financial measurements, intellectual capital, intellectual capital

13.

Role of Service Quality, Price, and Firm Image on Customer Satisfaction in Philippine Accounting Firms

Brucal, S., Corpuz, C., Abeysekera, I. & David, R. 2022. Role of service quality, price, and firm image on customer satisfaction in Philippine Accounting Firms. Journal of Risk and Financial Management, Vol. 15, No.2, Article 75. https://doi.org/10.3390/jrfm15020075.
Number of pages: 16 Posted: 16 Feb 2022
Sandra Brucal, Cris Corpuz, Indra Abeysekera and Raul David
Holy Angel University, affiliation not provided to SSRN, University of Wollongong and Charles Darwin University
Downloads 232 (252,955)

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accounting firms, customer satisfaction, firm image, professional services, SERVQUAL

14.

Content Analysis of Social, Environmental Reporting: What is New?

Guthrie, J. & Abeysekera, I. 2006, Content analysis of social, environmental reporting: What is new? Journal of Human Resource Costing & Accounting, Vol. 10, No. 2, pp. 114–126.
Number of pages: 29 Posted: 04 May 2015
James Guthrie and Indra Abeysekera
Macquarie University - Department of Accounting and Finance and University of Wollongong
Downloads 150 (373,501)
Citation 12

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content analysis, social and environmental accounting; social and environmental reporting

15.

Accounting for Intellectual Assets and Liabilities

Journal of Human Resource Costing and Accounting, 7(3), 2003, 7-14
Number of pages: 25 Posted: 08 Sep 2013
Indra Abeysekera
University of Wollongong
Downloads 148 (377,657)

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Conceptual Approach, Australia, Intellectual Assets, Intellectual Liabilities, Accounting

16.

Measuring and Recognizing the Value of Purchased Goodwill: A Note on Market Value Measurement Method

Academy of Taiwan Business Management Review, 8 (3), 57-65, 2012
Number of pages: 12 Posted: 16 Sep 2013
Indra Abeysekera
University of Wollongong
Downloads 138 (399,050)

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purchased, measuring, goodwill, recognizing, note, market, measurement, method, value

17.

Earnings Quality and Stress Levels of Chinese Listed Companies

Academy of Taiwan Business Management Review, 9 (1), 109-116, 2013
Number of pages: 12 Posted: 08 Sep 2013
Feng Li, Indra Abeysekera and Shiguang Ma
University of Wollongong - Faculty of Commerce, University of Wollongong and University of Wollongong - School of Accounting Economics and Finance
Downloads 137 (401,232)
Citation 2

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listed, Chinese, companies, levels, earnings, stress, quality

18.

Why Do Firms Disclose and Not Disclose Structural Intangibles?

Advances in Accounting, Vol. 30, No. 2, pp. 381-393, 2014
Number of pages: 65 Posted: 30 Nov 2014
Indra Abeysekera
University of Wollongong
Downloads 128 (423,038)
Citation 1

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intangibles, political economy, Sri Lanka, thematic analysis

19.

Does the Classification of Intangibles Matter? An Equivalence Testing

Advances in Accounting, Vol. 32, No. 4, 2016, DOI: 10.1016 /j.adiac. 2016.02.003
Number of pages: 29 Posted: 17 Apr 2016
Indra Abeysekera
University of Wollongong
Downloads 123 (436,090)

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analysts; disclosure; intangibles; transparency

20.

Board Diversity and Corporate Social Disclosure: Evidence From Vietnam

Journal of Business Ethics, Vol. 151, No. 3, 2018
Number of pages: 61 Posted: 22 Sep 2018
Trang Cam Hoang, Indra Abeysekera and Shiguang Ma
Independent, University of Wollongong and Independent
Downloads 121 (441,588)
Citation 6

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Board of Directors, Diversity, Diversity-of-Boards, Diversity-in-Boards, Corporate Social Disclosure, Vietnam

21.

Role of Remuneration Committee in Narrative Human Capital Disclosure

Downloads 116 (455,798)

Role of Remuneration Committee in Narrative Human Capital Disclosure

Abeysekera, Indra (2012), Role of remuneration committee in narrative human capital disclosure, Accounting and Finance, Vol. 52, Supplement, pp. 1-23
Number of pages: 39 Posted: 05 Jan 2010 Last Revised: 14 Nov 2017
Indra Abeysekera
University of Wollongong
Downloads 65 (664,244)

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corporate governance; human capital; narrative; resource dependence theory; Sri Lanka

Role of Remuneration Committee in Narrative Human Capital Disclosure

Accounting and Finance, 2011, Vol. 52, Supplement, pp.1-23
Number of pages: 39 Posted: 16 Sep 2013
Indra Abeysekera
University of Wollongong
Downloads 51 (747,412)

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human capital, disclosure, committee, narrative, remuneration

22.

The Role of Emotional Assets and Liabilities in a Firm

Journal of Human Resource Costing and Accounting, 8 (1), 35-44, 2004
Number of pages: 27 Posted: 17 Sep 2013
Indra Abeysekera
University of Wollongong
Downloads 108 (480,432)

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emotional, firm, role, assets, liabilities

23.

Benefits of Guided Self-Management of Attention on Learning Accounting

Downloads 106 (486,943)
Citation 5

Benefits of Guided Self-Management of Attention on Learning Accounting

Journal of Educational Psychology, Vol. 109, No. 2, pp. 220-232, 2017; doi:10.1037/edu0000127
Number of pages: 19 Posted: 02 Feb 2018
Associate Professor Seedwell T.M. Sithole, Paul Chandler, Indra Abeysekera and Fred Paas
University of Tasmania, University of Wollongong, University of Wollongong and University of Wollongong
Downloads 58 (703,795)

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accounting, cognitive load theory, learning, guided self-management, split-attention

Benefits of Guided Self-Management of Attention on Learning Accounting

Sithole, S., Chandler, P., Abeysekera, I. and Paas, F. 2017. Benefits of guided-self management of attention on learning accounting. Journal of Educational Psychology Vol. 109, No. 2, pp. 220-232.
Number of pages: 39 Posted: 20 Jun 2018
Associate Professor Seedwell T.M. Sithole, Paul Chandler, Indra Abeysekera and Fred Paas
University of Tasmania, University of Wollongong, University of Wollongong and University of Wollongong
Downloads 48 (767,484)

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accounting, cognitive load theory, learning, guided self-management, split-attention

24.

What Do Stakeholders Care About? Investigating Corporate Social and Environmental Disclosure in China

Journal of Business Ethics, Vol. 14, No. 1, pp. 169-184, 2017
Number of pages: 49 Posted: 03 Aug 2017
Yingjun Lu and Indra Abeysekera
Shanghai University of International Business and Economics and University of Wollongong
Downloads 104 (493,719)
Citation 1

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China, Corporate Social Responsibility, Social and Environmental Disclosure, Social and Environmental Disclosure Index, Stakeholder

25.

Financial Reporting Quality of ESG Firms Listed in China

Wu, M. & Abeysekera, I. 2023. Financial reporting quality of ESG firms listed in China. PLoS ONE. Vol. 18, No. 6, e0284684. https://doi.org 10.1371/journal.pone.0284684
Number of pages: 48 Posted: 06 Jul 2023
Indra Abeysekera, Feng Li and Yingjun Lu
University of Wollongong, University of Wollongong and Shanghai University of International Business and Economics
Downloads 102 (500,455)

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accrual quality, board size, China, earnings management, ESG, earnings smoothness, female directors, financial reporting quality, firm-specific risk, governance, financial distress, financial health, firm age, independent directors, predictability, persistence

26.

The Role of Work-Integrated Learning in Student Preferences of Instructional Methods in an Accounting Curriculum

Abeysekera, I. 2015, The role of work-integrated learning in student preferences of instructional methods in an accounting curriculum. Asian Pacific Journal of Cooperative Education, Vol. 16, No. 1, pp. 71-86.
Number of pages: 30 Posted: 12 May 2015
Indra Abeysekera
University of Wollongong
Downloads 102 (500,455)

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algorithm, culture, curriculum, instructional method, Sri Lanka, work-integrated learning

27.

Political Economy of Accounting in Intellectual Capital Reporting

The European Journal of Management and Public Policy, 2(1), 2003, 65-79
Number of pages: 32 Posted: 16 Sep 2013
Indra Abeysekera
University of Wollongong
Downloads 102 (500,455)

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intellectual capital, intellectual capital reporting, political economy of accounting

28.

A framework for sustainability reporting.

Abeysekera, I. (2022), "A framework for sustainability reporting", Sustainability Accounting, Management and Policy Journal, Vol. 13 No.6, pp. 1386-1409. https://doi.org/10.1108/SAMPJ-08-2021-0316
Number of pages: 20 Posted: 22 Nov 2022
Indra Abeysekera
University of Wollongong
Downloads 101 (503,914)

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Gaia Theory, sustainability reporting, United Nations Sustainable Development Goals, UN SDGs, Theory of Distributive Justice.

29.

The Influence of Board Size on Intellectual Capital Disclosure by Kenyan Listed Firms

Journal of Intellectual Capital, 2010, 11 (4), 504-518
Number of pages: 36 Posted: 16 Sep 2013
Indra Abeysekera
University of Wollongong
Downloads 101 (503,914)
Citation 7

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capital, board, size, disclosure, firms, listed, Kenyan, influence, intellectual

30.

An Empirical Investigation of Annual Reporting Trends of Intellectual Capital in Sri Lanka

Critical Perspectives on Accounting, 16(3), 2005, 151-163.
Number of pages: 12 Posted: 08 Sep 2013
Indra Abeysekera and James Guthrie
University of Wollongong and Macquarie University - Department of Accounting and Finance
Downloads 99 (510,710)
Citation 9

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Intellectual capital, External capital, Internal capital, Human capital, Annual reports, Sri Lanka

31.

How is Intellectual Capital Being Reported in a Developing Nation?

Research in Accounting in Emerging Economies, Supplement 2: Accounting and Accountability in emerging and transition economies, 2004, 149-169
Number of pages: 34 Posted: 08 Sep 2013
Indra Abeysekera and James Guthrie
University of Wollongong and Macquarie University - Department of Accounting and Finance
Downloads 95 (524,727)

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Intellectual capital, developing nations, Sri Lanka, annual reports, content analysis

32.

Accounting Education: A Cognitive Theory Load Theory Perspective

Sithole, S.T.M. & Abeysekera, I. 2017. Accounting education: A cognitive theory load theory perspective, Routledge, New York (ISBN: 978-1-138-286-306) .
Number of pages: 19 Posted: 30 Nov 2017
Associate Professor Seedwell T.M. Sithole and Indra Abeysekera
University of Tasmania and University of Wollongong
Downloads 92 (535,623)
Citation 6

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accounting, cognitive load, education

33.

Intellectual Capital Disclosure Trends: Singapore and Sri Lanka

Journal of Intellectual Capital, 9(4), 2008, 723-737
Number of pages: 36 Posted: 16 Sep 2013
Indra Abeysekera
University of Wollongong
Downloads 91 (539,338)
Citation 3

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intellectual capital, intellectual capital disclosure, Singapore Sri Lanka, developing country

34.

Human Capital Reporting in a Developing Nation

Abeysekera, I. & Guthrie, J. (2004). Human capital reporting in a developing nation, The British Accounting Review, Vol. 36, No. 3, pp. 251–268.
Number of pages: 40 Posted: 01 Dec 2017
Indra Abeysekera and James Guthrie
University of Wollongong and Macquarie University - Department of Accounting and Finance
Downloads 90 (543,085)
Citation 2

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Human Capital, Human Capital Reporting, Sri Lanka, Knowledge Economy, Annual Reports, Content Analysis, Intellectual Capital, Developing Nation

35.

Civil War, Stock Return, and Intellectual Capital Disclosure in Sri Lanka

Advances in Accounting, 27 (2), 2011, 331-337
Number of pages: 41 Posted: 08 Sep 2013
Indra Abeysekera
University of Wollongong
Downloads 90 (543,085)

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36.

Do Investors and Analysts Value Strategic Corporate Social Responsibility Disclosures? Evidence from China

Lu, Y. & Abeysekera, I. 2021.Do Investors and Analysts Value Strategic Corporate Social Responsibility Disclosures? Evidence from China. Journal of International Financial Management and Accounting, Vol. 32, NO. 2, pp. 147-181. https://doi.org/10.1111/jifm.12126
Number of pages: 64 Posted: 03 Jun 2021
Yingjun Lu and Indra Abeysekera
Shanghai University of International Business and Economics and University of Wollongong
Downloads 89 (546,916)
Citation 4

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Strategic Corporate Social Responsibility, Market Reactions, Analysts Following, One Belt One Road, Firm Performance

37.

Accounting for Environmental Awareness on Green Purchase Intention and Behaviour: Evidence from the Philippines

Abeysekera, I., Manalang, L., David, R., & Guiao, B.G. 2022. Accounting for Environmental Awareness on Green Purchase Intention and Behaviour: Evidence from the Philippines. Sustainability, Vol. 14, No. 19, 12565. https://doi.org/10.3390/su141912565
Number of pages: 19 Posted: 20 Oct 2022
Indra Abeysekera, Leah Manalang, Raul David and Bethel Grace Guiao
University of Wollongong, affiliation not provided to SSRN, Charles Darwin University and affiliation not provided to SSRN
Downloads 86 (570,598)

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emerging market; environment, green purchase awareness; Philippines; purchase behaviour; purchase intention; students; theory of planned behaviour

38.

Auditor Judgements After Withdrawal of the Materiality Accounting Standard in Australia

David, R. & Abeysekera, I. 2021. Auditor judgements after withdrawal of the materiality accounting standard in Australia. Journal of Risk and Financial Management, Vol. 14, No. 6, Article 268. https://doi.org 10.3390/jrfm14060268.
Number of pages: 20 Posted: 22 Jun 2021
Raul David and Indra Abeysekera
Charles Darwin University and University of Wollongong
Downloads 84 (566,550)
Citation 1

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AASB 101; AASB 108; AASB 1031; errors; materiality; material misstatements; omissions

39.

Signalling External Capital Disclosure in Annual Reports

Corporate Governance and Control, Vol. 11, No. 4, pp.193-202, 2014
Number of pages: 37 Posted: 10 Aug 2014
Indra Abeysekera
University of Wollongong
Downloads 84 (566,550)
Citation 1

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capital accumulation, content analysis, external capital, signalling theory, Sri Lanka

40.

The Relation of Intellectual Capital Disclosure Strategies and Market Value in Two Political Settings

Journal of Intellectual Capital, 12 (2), 319-338, 2011
Number of pages: 40 Posted: 17 Sep 2013
Indra Abeysekera
University of Wollongong
Downloads 84 (566,550)

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relation, intellectual, disclosure, political, strategies, market, settings, value, capital

41.

An Explanation of Human Capital Disclosure from the Resource Based Perspective

Journal of Human Resource Costing and Accounting, 12(1), 2008, 51-64
Number of pages: 26 Posted: 08 Sep 2013
Subhash Asanga Abhayawansa and Indra Abeysekera
Swinburne University of Technology and University of Wollongong
Downloads 82 (574,714)
Citation 1

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emotional assets, emotional liabilities, emotional capital, intellectual assets, intellectual liabilities

42.

Financial Disclosure Quality and Sustainability Disclosure Quality. A Case in China

Abeysekera, I,, Li, F, & Lu, Y. 2021. Financial disclosure quality and sustainability disclosure quality. A case in China. PLoS ONE, Vol. 16, No. 5, Article e0250884. https://doi.org/10.1371/journal.pone.0250884
Number of pages: 48 Posted: 07 Jun 2021
Indra Abeysekera, Feng Li and Yingjun Lu
University of Wollongong, University of Wollongong - Faculty of Commerce and Shanghai University of International Business and Economics
Downloads 81 (578,891)
Citation 2

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China, disclosure quality, financial disclosure quality, sustainability, sustainability disclosure quality

43.

Intellectual Capital Reporting between a Developed and Developing Nation.

Abeysekera, I. 2007, Intellectual capital reporting between a developed and developing nation, Journal of Intellectual Capital, Vol. 8, No. 2, pp. 329–345.
Number of pages: 35 Posted: 04 May 2015
Indra Abeysekera
University of Wollongong
Downloads 78 (591,666)
Citation 1

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intellectual capital, intellectual capital reporting, Sri Lanka, developing nations.

44.

The Project of Intellectual Capital Disclosure: Researching the Research

Journal of Intellectual Capital, 7(1), 2006, 61-77
Number of pages: 40 Posted: 17 Sep 2013
Indra Abeysekera
University of Wollongong
Downloads 76 (600,157)
Citation 4

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Australia, Ireland, Italy, intellectual capital, intellectual capital disclosure, Sri Lanka

45.

Effect of Non-IFRS Earnings Reporting Guidelines on Non-IFRS Earnings Reporting Quality: The Case of Australian Listed Firms

Yang, Y. and Abeysekera, I. 2018. Effect of non-IFRS earnings reporting guidelines on underlying earnings reporting quality: The case of Australian Listed firms. Journal of International Financial Management & Accounting. (DOI: 10.1111/jifm.12083).
Number of pages: 51 Posted: 25 Jun 2018
Yiru Yang and Indra Abeysekera
University of Wollongong and University of Wollongong
Downloads 69 (632,649)

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Australian Securities and Investments Commission, earnings target, earnings losses, earnings adjustments, non-IFRS earnings, reporting quality, value relevance

46.

Preferred Learning Methods: Comparisons between International and Domestic Accounting Students

Accounting Education: An international Journal, 17 (2), 2008, 187-198
Number of pages: 31 Posted: 16 Sep 2013
Indra Abeysekera
University of Wollongong
Downloads 68 (637,622)

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accounting, Australia, culture, international students, learning

47.

Intellectual Capital and Knowledge Management Research Towards Value Creation. From the Past to the Future.

Abeysekera, I. 2021. Intellectual Capital and Knowledge Management Research Towards Value Creation. From the Past to the Future. Journal of Risk and Financial Management, Vol. 14, article 238. https://doi.org/10.3390/jrfm14060238.
Number of pages: 25 Posted: 07 Jun 2021
Indra Abeysekera
University of Wollongong
Downloads 67 (642,559)
Citation 8

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data; information; intellectual capital; knowledge; knowledge leverage; knowledge management; value creation

48.

Accounting: In Crisis or Ascendancy?

Accounting: In crisis or ascendancy?, Accounting History, 10(3), 2005, 71-87
Number of pages: 30 Posted: 08 Sep 2013
Indra Abeysekera
University of Wollongong
Downloads 67 (642,559)

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accounting, associations, Australia, conceptual framework, corporate failures, HIH Group, political economy

49.

Motivations Behind Human Capital Disclosure in Annual Reports

Accounting Forum, 32 (1), 2008, 1-13
Number of pages: 42 Posted: 16 Sep 2013
Indra Abeysekera
University of Wollongong
Downloads 66 (647,496)
Citation 1

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capital accumulation, content analysis, human capital, political economy of accounting, Sri Lanka

50.

Managing Human Capital in a Privately Owned Public Hotel Chain

International Journal of Hospitality Management, 25(4), December 2006, 586-601
Number of pages: 35 Posted: 16 Sep 2013
Indra Abeysekera
University of Wollongong
Downloads 66 (647,496)

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human capital, intellectual capital, hotels, management, small firms

51.

Intellectual Capital and Sustainable Economic Performance in the Public Sector: The Context of the New Public Management in Malaysia

Kamuruddin, K., & Abeysekera, I. 2021. Intellectual Capital and Sustainable Economic Performance in the Public Sector: The Context of the New Public Management in Malaysia. Sustainability, Vol. 13, No. 14, Article 7885. https://doi.org/10.3390/su13147885.
Number of pages: 16 Posted: 11 Aug 2021
Kardina Kamaruddin and Indra Abeysekera
University Technology MARA, Malaysia and University of Wollongong
Downloads 63 (668,262)

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Intellectual Capital; Performance; New Public Management; Malaysia; Public Sector; Sustainable Performance; Sustainable Economic Performance

52.

Intellectual Capital Reporting Practices of the Top Australian Firms

Australian Accounting Review, 17 (42), 2007, 71-83
Number of pages: 15 Posted: 16 Sep 2013
Indra Abeysekera
University of Wollongong
Downloads 63 (662,959)

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intellectual capital, reporting, disclosure, Australia

53.

Why Learners Found Transfer Pricing Difficult? Implications for Directors

Abeysekera, I. & Jebeile, S. 2019. Why Learners Find Transfer Pricing Difficult. Implications for Directors. Journal of International Education in Business, Vol. 6, No. 1, pp. 9-19. (DOI:10.13106/jafeb.2019.vol6.no1.9).
Number of pages: 12 Posted: 26 May 2019
Indra Abeysekera and Sam Jebeile
University of Wollongong and University of Wollongong
Downloads 59 (684,341)

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Accounting, Interviews, Learning, Transfer Pricing

54.

Intellectual Capital Practices of Firms and the Commodification of Labour

Abeysekera, I. 2008, Intellectual capital practices of firms and the commodification of labour, Accounting, Auditing & Accountability Journal, Vol. 21, No. 1, pp. 36–48.
Number of pages: 29 Posted: 04 May 2015
Indra Abeysekera
University of Wollongong
Downloads 56 (700,933)
Citation 1

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Commodity markets, Labour, Intellectual capital, Market value

55.

Learning Financial Accounting in a Tertiary Institution of a Developing Country: An Investigation into Instructional Methods

Journal of University Teaching & Learning Practice, 8(1), 2011
Number of pages: 17 Posted: 16 Sep 2013
Indra Abeysekera
University of Wollongong
Downloads 54 (712,490)

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developing country, learning, instructional method, Sri Lanka, Accountancy

56.

Accounting Meets Politics: Theoretical Interpretation of Key Events (1940 to 2003) of the Accounting Profession in Australia

Australian Accounting Review, 16 (38), 2008, 66-74
Number of pages: 13 Posted: 08 Sep 2013
Indra Abeysekera
University of Wollongong
Downloads 54 (712,490)

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accounting profession, Australia

57.

How Best to Communicate Intangible Resources on Websites to Inform Corporate-Growth Reputation of Small Entrepreneurial Businesses

Forthcoming, Abeysekera, I., How best to communicate intangible resources on websites to inform corporate growth reputation. Journal of Small Business Management. (DOI:10.1111/jsbm.12320).
Number of pages: 42 Posted: 17 Nov 2017
Indra Abeysekera
University of Wollongong
Downloads 53 (718,326)

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Australia, intangibles, disclosure, website

58.

Giftedness and Talent in University Education: A Review of Issues and Perspectives.

Abeysekera, I. 2014, Giftedness and talent in university education: A review of issues and perspectives. Gifted and Talented International, Vol. 29, No. 1&2, pp. 137-146.
Number of pages: 27 Posted: 01 Feb 2016
Indra Abeysekera
University of Wollongong
Downloads 52 (724,523)

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59.

Human Capital Value Creation Practices of Software and Service Exporter Firms in India

Murthy, V. & Abeysekera, I. 2007, Human capital value creation practices of software and service exporter firms in India, Journal of Human Resource Costing & Accounting, Vol. 11, No. 2, pp. 84–103.
Number of pages: 37 Posted: 04 May 2015
Vijaya Murthy and Indra Abeysekera
The University of Sydney and University of Wollongong
Downloads 47 (756,271)

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content analysis, human capital, India, software and service exporters, value creation

60.

Intellectual Capital Disclosure from Sell-Side Analyst Perspective

Abhayawansa, S. & Abeysekera, I. 2009, Intellectual capital disclosure from sell-side analyst perspective, Journal of Intellectual Capital, Vol. 10, No. 3, pp. 294–306.
Number of pages: 41 Posted: 04 May 2015
Subhash Asanga Abhayawansa and Indra Abeysekera
Swinburne University of Technology and University of Wollongong
Downloads 47 (756,271)
Citation 1

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Analyst reports, Intellectual capital, Intellectual capital disclosure, Sell-side analysts

61.

Earnings Quality and Corporate Social Disclosure: The Moderating Role of State and Foreign Ownership in Vietnamese Listed Firms

Hoang, T.C., Abeysekera, I. & Ma, S. 2019. Earnings Quality and Corporate Social Disclosure: The Moderating Role of State and Foreign Ownership in Vietnamese Listed Firms, Emerging Markets Finance and Trade. Vol. 55, No. 2, pp. 272-288 (DOI:10.1080/1540496X.2018.1521801).
Number of pages: 34 Posted: 07 Mar 2019
Trang Hoang, Indra Abeysekera and Shiguang Ma
Ton Duc Thang University, University of Wollongong and Independent
Downloads 46 (762,890)

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earnings quality, corporate social disclosure, agency theory, stakeholder theory

62.

Underlying Profits and Financial Reporting Quality in Australia

Yang, Y. & Abeysekera, I. (2022), Underlying Profits and Financial Reporting Quality in Australia, International Journal of Business Information Systems, Vol. 40, No. 1, pp. 1-23. DOI: 10.1504/IJBIS.2020.10033082.
Number of pages: 32 Posted: 16 Jun 2022
Yiru Yang and Indra Abeysekera
University of Wollongong and University of Wollongong
Downloads 43 (783,721)

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earnings informativeness; earnings management; earnings quality; underlying profits

63.

Do Empirical Variables Represent Expressed Theoretical Constructs? Secondary Analysis of Two Environmental Practice Articles as Case Presentations

Abeysekera, I. 2014, Do empirical variables represent expressed theoretical constructs? Secondary analysis of two environmental practice articles as case presentations, Journal of Cleaner Production, Vol. 15, pp. 7-17.
Number of pages: 47 Posted: 29 Jul 2014
Indra Abeysekera
University of Wollongong
Downloads 43 (783,721)
Citation 1

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canonical correlation analysis, disclosure, environment, performance

64.

Duration of Equity Overvaluation and Managers’ Choice to Use Aggressive Underlying Earnings Disclosure and Accruals Earnings Management: Australian Evidence

Journal of Contemporary Accounting and Economics, Vol. 15, No.2, pp. 167-185.
Number of pages: 44 Posted: 26 May 2019
Yiru Yang and Indra Abeysekera
University of Wollongong and University of Wollongong
Downloads 40 (805,381)

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Underlying Earnings Disclosure, Accruals Earnings Management, Equity Overvaluation, Corporate Governance, ASIC Underlying Earnings Guideline

65.

ChatGPT And Academia on Accounting Assessments

Abeysekera, I. 2024. ChatGPT and Academia on Accounting Assessments, Journal of Open Innovation: Technology, Market, and Complexity, Vol. 10, No. 1, 100213, https://doi.org/10.1016/j.joitmc.2024.100213
Number of pages: 10 Posted: 22 Feb 2024
Indra Abeysekera
University of Wollongong
Downloads 38 (820,406)

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academia, accounting, assessments, ChatGPT, multiple choice questions, Sustainable Development Goals of the United Nations

66.

Accounting for Cultural Capital - Sustainability Agenda of Charities Serving the First Nations People towards Self-Determination - Evidence from the Northern Territory, Australia

Downloads 33 (860,951)

Accounting for Cultural Capital - Sustainability Agenda of Charities Serving the First Nations People towards Self-Determination - Evidence from the Northern Territory, Australia

Sustainability Vol. 14, No. 2, Article 949. https://doi.org/10.3390/su14020949.
Number of pages: 16 Posted: 15 Mar 2022
Indra Abeysekera
University of Wollongong
Downloads 17 (1,050,204)

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Australia, charities, cultural capital, environmental capital, intellectual capital, Northern Territory, self-determination, social capital, sustainability reporting, United Nations sustainable development goals

Accounting for Cultural Capital - Sustainability Agenda of Charities Serving the First Nations People towards Self-Determination - Evidence from the Northern Territory, Australia

Abeysekera, I. 2022. Accounting for Cultural Capital—Sustainability Agenda of Charities Serving the First Nations People towards Self-Determination—Evidence from the Northern Territory, Australia. Sustainability Vol. 14, No. 2, Article 949. https://doi.org/10.3390/su14020949.
Number of pages: 16 Posted: 24 Mar 2022
Indra Abeysekera
University of Wollongong
Downloads 16 (1,061,714)

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Australia, charities, cultural capital, environmental capital, intellectual capital, Northern Territory, self-determination, social capital, sustainability reporting, United Nations Sustainable Development Goals

67.

Comparing Accounting Students’ Instructional Preferences: Australia and Zimbabwe

Sithole, S.T.M. & Abeysekera, I. (2021). Comparing accounting students’ instructional preferences: Australia and Zimbabwe. Journal of International Education in Business, Vol. 14, No. 1, pp. 1-19. (DOI 10.1108/JIEB-09-2018-0037).
Number of pages: 24 Posted: 03 Jun 2021
Associate Professor Seedwell T.M. Sithole and Indra Abeysekera
University of Tasmania and University of Wollongong
Downloads 32 (869,364)

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Accounting, Australian, Culture, Instructional Preferences, Zimbabwean

68.

Innovation and Business Performance in Australia: Role of Entrepreneurship and Intrapreneurship in a Crisis.

Frontiers in Psychology, Vol. 14, 2023, 1126313, doi: 10.3389/fpsyg.2023.1126313
Number of pages: 38 Posted: 10 Feb 2023
Indra Abeysekera
University of Wollongong
Downloads 30 (886,736)
Citation 1

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Australia, business, intrapreneurship, entrepreneurship, innovation, performance, Resource-based theory, theory of Planned Behaviour

69.

Intangibles Disclosure on Entrepreneurial Small Businesses Websites to Influence Stakeholders’ Impressions

Abeysekera, I. 2020. Intangibles disclosure on entrepreneurial small businesses websites to influence stakeholders’ impressions. Australian Accounting Review, Vol. 30, No.1, pp. 22-32. (DOI: 10.1111/auar.12277).
Number of pages: 33 Posted: 04 Nov 2020
Indra Abeysekera
University of Wollongong
Downloads 26 (923,366)

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disclosure, entrepreneur, impression management, intangible, small business, website

70.

Correspondence between Methodology and Theory: A Case Study of Accounting for the Environment in Organisational Research

Abeysekera, I. 2023.Correspondence between Methodology and Theory: A Case Study of Accounting for the Environment in Organisational Research. Environmental Research Communications, Vol. 5, No. 5, 055005. https://doi.org 10.1088/2515-7620/acd0f5
Number of pages: 50 Posted: 22 May 2023
Indra Abeysekera
University of Wollongong
Downloads 25 (933,008)

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canonical correlation analysis, construct, environment, environmental disclosure, environmental performance, methodology, theory

71.

Sensemaking of Family Enterprise Business Model

Abeysekera, I. 2023. Sensemaking of family enterprise business model. Journal of Open Innovation: Technology, Market, and Complexity, Vol. 9, No. 3, 100115. https://doi.org/10.1016/j.joitmc.2023.100115
Number of pages: 21 Posted: 30 Aug 2023
Indra Abeysekera
University of Wollongong
Downloads 24 (942,862)

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attachment, attachment theory, business, business model, enterprise, family business, family enterprise, kinship

72.

National Tax Clinic Program in the Northern Territory, Australia. A Project Model Innovation.

Journal of Australian Taxation, Vol. 22, No. 2, Article 9, pp. 174- 192, 2020
Number of pages: 18 Posted: 28 Jan 2021
Indra Abeysekera
University of Wollongong
Downloads 22 (962,951)

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free tax clinic, national tax clinic, Alice Springs, Darwin, Katherine, Northern Territory, Australia

73.

Sentiment Analysis of a Nomadic Tax Social Enterprise

Abeysekera, I. 2024. Sentiment Analysis of a Nomadic Tax Social Enterprise, Journal of Open Innovation: Technology, Market, and Complexity, Vol. 10, No. 1, 00179, https://doi.org/10.1016/j.joitmc.2023.100179
Number of pages: 12 Posted: 27 Jan 2024
Indra Abeysekera
University of Wollongong
Downloads 18 (1,005,173)

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Business model, Inequality, Nomadic, Pop-up, Enterprise, Sentiment analysis, Social enterprise, Taxation, United Nations sustainable development goals

74.

The Influence of Fiscal, Monetary, and Public Policies on Sustainable Development in Sri Lanka

Abeysekera, I. 2024. The influence of fiscal, monetary, and public policies on sustainable development in Sri Lanka. Sustainability, 16(2), 580. https://doi.org/10.3390/su16020580
Number of pages: 28 Posted: 12 Jan 2024
Indra Abeysekera
University of Wollongong
Downloads 14 (1,048,688)

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economic; fiscal; monetary; policy; public; sustainable development; Sri Lanka

75.

The Coronavirus as a Disrupter of a Sustainable Small Early Childhood Family Business in Vietnam

Abeysekera, I & Tran, K.T. 2021. The Coronavirus as a Disrupter of a Sustainable Small Early Childhood Family Business in Vietnam. Sustainability Vol. 13, No. 19, Article 10692. https://doi.org/10.3390/su131910692.
Number of pages: 17 Posted: 22 Nov 2021
Indra Abeysekera and Kim Tien Tran
University of Wollongong and Charles Darwin University
Downloads 13 (1,059,314)

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case study; coronavirus; early childhood; small business; theory of planned behaviour; Vietnam

76.

International Harmonisation of Accounting Imperialism – An Australian Perspective

Number of pages: 41 Posted: 24 Jul 2024
Indra Abeysekera
University of Wollongong
Downloads 12 (1,070,079)

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Australia, EU, IASB, IFRS, imperialism

77.

The Behaviour of FinTech Users in the Alipay Ant Forest Platform Towards Environmental Protection

Zhao, M. & Abeysekera, I. 2024. The behaviour of FinTech users in the Alipay Ant Forest platform towards environmental protection. Open Innovation: Technology, Market, and Complexity, Vol. 10, No. 1, 100201, https://doi.org/10.1016/j.joitmc.2023
Number of pages: 13 Posted: 27 Jan 2024
Mingxiao Zhao and Indra Abeysekera
Charles Darwin University and University of Wollongong
Downloads 9 (1,102,245)

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Environmental protection, Ant forest,Theory of planned behaviour

78.

The Effect of Board Diversity on Earnings Quality: An Empirical Study of Listed Firms in Vietnam

Hoang, T.C., Abeysekera, I. and Ma, S. (2017). The effect of board diversity on earnings quality: An empirical study of listed firms in Vietnam. Australian Accounting Review, Vol. 27, No. 2, pp. 220-232.
Posted: 27 Oct 2016 Last Revised: 16 Feb 2019
Trang Hoang, Indra Abeysekera and Shiguang Ma
Ton Duc Thang University, University of Wollongong and University of Wollongong - School of Accounting Economics and Finance

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Board of Directors, Corporate Social Disclosure, Diversity, Diversity-In-Boards, Diversity-Of-Boards, Vietnam

79.

Reputation Building, Website Disclosure, and the Case of Intellectual Capital

Studies in Managerial and Financial Accounting Series, Vol. 21, 2011
Posted: 28 Jul 2014
Indra Abeysekera
University of Wollongong

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disclosure, intellectual capital, reputation, website

80.

Intellectual Capital Accounting: Practices in a Developing Country

Abeysekera, I. (2007). Intellectual capital accounting: Practices in a Developing Country. Routledge, New York
Posted: 30 Mar 2014
Indra Abeysekera
University of Wollongong

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developing country, human capital, intellectual capital, Sri Lanka

81.

Intellectual Capital and Public Sector Performance

Kamaruddin, K. and Abeysekera, I. (2013). Intellectual capital and public sector performance (Studies in managerial and financial accounting series, Vol. 27). Emerald, Bingley, U.K.
Posted: 28 Mar 2014
Kardina Kamaruddin and Indra Abeysekera
University Technology MARA, Malaysia and University of Wollongong

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intellectual capital, public sector, Malaysia

82.

Social and Environmental Disclosure by Chinese Firms

Lu, Y. and Abeysekera, I. (2014). Social and environmental disclosure by Chinese firms. Routledge, New York.
Posted: 28 Mar 2014
Yingjun Lu and Indra Abeysekera
Shanghai University of International Business and Economics and University of Wollongong

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china, disclosure, environment, social