Faculty of Business and Law 2

Doctor of Philosophy

AFROZE, Andilip

Thesis Title

Labour Market Performance and Wellbeing in Developing Countries

Supervisors

• Associate Professor Dipanwita Sarkar  (Principal Supervisor)
• Associate Professor Jayanta Sarkar  (Associate Supervisor)
• Professor Benno Torgler  (Associate Supervisor)

Citation

The thesis comprises three independent studies on i. the impact of Social Safety Nets (Bangladesh); ii. gender-specific effect of work hours on health and thresholds of optimalwork hours; iii. empirical link between work efforts and child health (Indonesia). It identifies inefficiencies prevailing in developing economies and recommends policies toimprove labour market performance and the well-being of underprivileged communities. All three studies conduct empirical analyses employing advanced micro econometricmethods such as multiple regression discontinuity design (MRDD), Inverse probability weighted regression adjustment (IPWRA), two-stage probability least square (2SPLS)and instrumental variable (IV) approach on nationally representative household survey data.

AHMED, Shakoor

Thesis Title

A Textual and Visual Analysis of Reporting Practices of Modern Slavery Risks in Business Operations and Supply Chains

Supervisors

• Professor Larelle June Chapple  (Principal Supervisor)
• Dr Katherine Christ  (External Supervisor)
• Dr Sarah Elise Osborne  (Associate Supervisor)

Citation

This thesis contributes to improving modern slavery legislation, guidance and disclosure practices of entities by detecting, deterring and disrupting modern slavery practices inoperations and supply chains. This thesis developed a ‘best practice’ Modern Slavery Disclosure Index from 23 legislation and authoritative instruments. This index wasemployed to conduct in-depth and comprehensive textual and visual content analysis to explore, analyse and conceptualise mandatory corporate disclosure practices onmodern slavery. This research provides new evidence for modern slavery disclosure research by demonstrating that impression management theory and institutional theorymay explain the accounting for modern slavery concerning mandatory reporting obligations.

GUO, Yihan

Thesis Title

Segment Disclosure Transparency and Its Incentives and Consequences: Evidence from Australian Listed Firms

Supervisors

• Professor Pamela Fae Kent  (Principal Supervisor)
• Dr Yuyu Zhang  (Associate Supervisor)

Citation

This thesis investigates how Australian listed firms report segment information in compliance with the International Financial Reporting Standard 8, and the association betweenthe level of segment disclosure and audit effort, proprietary costs and corporate tax avoidance. The sample of this thesis consists of all Australian listed firms with availabledata from 2016 to 2019. This thesis finds that higher levels of segment disclosure are associated with increased audit effort, higher proprietary costs and lower corporate taxavoidance. This empirical evidence has major implications for stakeholders such as investors, regulators, analysts and policymakers.

KALYANARATNE, Samarakkodi Withanage Ajantha Sinhala Wiriduwalage Aja

Thesis Title

An Economic Analysis of Causal Relationships of an Unknown Kidney Disease: Evidence and Policy Implications

Supervisors

• Associate Professor Viet Ngu Hoang  (Associate Supervisor)
• Associate Professor Boon Liat Lee  (Associate Supervisor)
• Professor Clevo Wilson  (Principal Supervisor)

Citation

This thesis is a comprehensive study of socioeconomic factors causing a kidney disease of uncertain aetiology and its economic burden in Sri Lanka. The study analysesnetwork relationships among suspected socioeconomic factors and various cost components associated with the disease. The results suggest that the currently unknownaetiology of the disease could be explained in terms of discriminatory exposure of disease victims to certain undesirable socio-structural and environmental factors. The costestimates of the disease for the victims highlight the need for urgent policies to be implemented to address the growing disease burden in the country.

MA, Xinyuan

Thesis Title

Three Essays on Modelling and Forecasting Multivariate Volatility

Supervisors

• Professor Adam Edmond Clements  (Associate Supervisor)
• Dr Annastiina Silvennoinen  (Principal Supervisor)

Citation

The development of hybrid models that effectively combine GARCH-type methods with high-frequency data has been seen as a potential solution to address the challenges inconditional volatility forecasting, offering a trade-off between model complexity and practical applicability. We aim to explore the intersection between the use of low- andhigh-frequency data, and the practicality of implementation in applications. We explore simplification techniques that can be applied to streamline the model structures andestimation procedures, without compromising predictive performance. We evaluate their practical implementation in real-world financial settings, focusing on the ease of useand overall effectiveness in portfolio allocation.

ROSSI, Sari Tuuli Mariko

Thesis Title

From Survivorship to Sustainability? The Role of Federal Government Support for the Arts Sector

Supervisors

• Dr Bronwyn McCredie  (Associate Supervisor)
• Professor Kerrie Lee Sadiq  (Principal Supervisor)

Citation

With the practical problem of an arts sector experiencing financial strain as the starting point, this research investigates the role of the Australian federal government incontributing to arts sector sustainability. Federal level arts support for this research is broadly defined as consisting of direct funding, tax concessions, and indirect support.Using a mixed methods research design across three Studies and from the perspective of arts sector stakeholders, this research investigates the issues facing the arts sector,examines experiences of federal fiscal arts support, and evaluates how the federal government could most effectively contribute to a sustainable arts sector.

VUONG, Kiet Tam

Thesis Title

Young Growth, Mature Growth: Understanding Creativity and its Associations with Stress and Well-Being

Supervisors

• Dr Ho Fai Chan  (Associate Supervisor)
• Professor Benno Torgler  (Principal Supervisor)

Citation

By focusing on two critical themes of creativity and mental health in emerging adults and creativity and meaning in life in mature adults, this thesis highlights the continuity ofcreativity across the human life cycle. Whether in youth or old age, creativity is one of the essential human activities – a cherished gift – that should be continually nurtured.Evidence from this thesis extends our understanding of what critical factors can foster or inhibit creativity in different life stages, offering valuable insights into many fields,including economics, psychology and beyond.

WEI, Xiaoyin

Thesis Title

Board Social Capital and Foreign Institutional Investment in China

Supervisors

• Professor Larelle June Chapple  (Associate Supervisor)
• Dr Natalie Ellen Elms  (Principal Supervisor)

Citation

This thesis attempts to identify factors attracting foreign institutional investment in China. By considering social capital as a country-specific factor applied in the business arena,the thesis develops empirical models and studies the effects of indirect-tie-based board social capital on QFIIs’ holdings based on both external and internal dimensions ofboard social capital. The findings demonstrate that board social capital has market effects and can attract qualified foreign institutional investors’ (QFIIs) investment in China.This thesis contributes to our understanding of China’s equity home bias, a phenomenon widely known as underinvestment in foreign equity securities.

Outstanding Doctoral Thesis Awards

KINGSTON, Kylie Louise

Thesis Title

Becoming Plural: Rethinking Accountability to Beneficiaries in Nonprofit Organisations Through Evaluation

Supervisors

• Dr Gwendolyn Alderman  (External Supervisor)
• Associate Professor Craig Walter Furneaux  (Associate Supervisor)
• Associate Professor Belinda Gaye Luke  (Principal Supervisor)

Citation

This research explores the pluralisation of accountability and evaluation in nonprofit organisations to enhance the inclusion of beneficiary stakeholders. The research furthers adialogic vision of accounting by promoting the development of organisational environments where beneficiaries’ voices are not only heard but listened to. Drawing onunderstandings from Gilles Deleuze and Felix Guattari, and data including 34 interviews across two Australian nonprofit organisations, findings suggest accountability towardbeneficiaries can be enhanced through beneficiaries’ involvement in immanent (within and unfolding) accountability and evaluation. Here accountability moves beyondtraditional approaches to promote knowledge of beneficiaries’ account-worthy accounts and expressions of evaluation.