Lorne Cummings - Publications
Refereed Journal Publications
Cummings, L. S., and St Leon, M. V., [2009], “Juggling the Books: The Use of Accounting Information in Circus in Australia”, Accounting History, forthcoming February
Yip, S. W., Cummings, L. S., and Evans, E., [2008], “Australian SME Readiness to Adopt AIFRS”, Monograph. forthcoming VDM Verlag, Germany
Cummings, L. S., and Patel, C., [2008], “Determining Stakeholder Prominence: An Empirical Study in Asia”, Studies in Managerial and Financial Accounting, Vol. 18. forthcoming Elsevier Publications, United Kingdom.
Chand, P., and Cummings, L. S., [2008], “The Political and Unstable Nature of the IASB’s ‘Stable Platform’: Post Convergence Australian Experience”, Australian Accounting Review, forthcoming September.
Cummings, L. S., [2008], “Managerial Attitudes toward Environmental Management within Australia, The People’s Republic of China and Indonesia”, Business Strategy and the Environment, Vol. 17(1), pp.16-29.
Cummings, L. S., and Guthrie, J., [2007], “Managerial Attitudes Toward Stakeholder Salience Within Selected Western Pacific-Rim Economies”, Journal of Asia Pacific Business, Vol. 8(1), pp.7-29.
Cummings, L. S., [2007], “How to Cook your Books – A Recipe for Disaster”, Accounting, Auditing and Accountability Journal, Vol. 20(4), pp.629-630.
Cummings, L., Shailer, G., Vatuloka, E., and Welch, S., [2004], “Discretionary Pricing in a Monopolistic Audit Market”, (The) International Journal of Auditing, Vol. 8, pp.263-277.
Cummings, L. S., [2003], “Managerial Attitudes Toward Stakeholder Prominence within a SouthEast Asian Context”, Proceedings of the Fourteenth Annual Meeting of the International Association for Business and Society, Rotterdam, The Netherlands, 26th-29th June, pp.165-170.
Cummings, L. S., and Burritt, R. L., [2002], “Accounting for Biological Assets: The Experience of an Australian Conservation Company”, Asian Review of Accounting, Vol. 10(2), March, Curtin University of Technology, Perth, W.A., pp.17-42.
Cummings, L. S., [2000], “The Financial Performance of Ethical Investment Trusts within Australia”, Journal of Business Ethics, Vol. 25(1), pp.79-92.
Cummings, L. S., and Burritt, R. L., [1999], “Corporate Social Disclosure Characteristics and the Ethical Investment Function”, Asian Review of Accounting, Vol. 7(1), pp.20-42.
Professional Journal Publications
Cummings, L. S., Dyball, M., and Chen, J. H., [2007], “Struggle for Identity: Debate continues as to how to define the not-for-profit sector”, Charter, December, Vol. 78(11), pp.70-71, The Institute of Chartered Accountants in Australia.
Cummings, L. S., Evans, E., and Yip, P., [2006], “Ready or Not – Are SME’s ready to adopt AIFRS?”, Charter, June, Vol. 77(5), pp.84-85, The Institute of Chartered Accountants in Australia.
Cummings, L. S., [2000], “Accounting for Crops”, Australian CPA, September, Vol. 70(8), pp.30-31, CPA Australia.
Reproduced Professional Journal Publications in Books
Cummings, L. S., [2003], “Accounting for Crops”. In Godfrey, J., Hodgson, A., and Holmes, S., Accounting Theory – 5th Edition, Chapter 15 – Measurement of Assets and Liabilities, pp.562-564, John Wiley and Sons Australia Ltd, Milton, Queensland, Australia.
Book Chapters
Cummings, L. S., [2009], “Environmental Accounting Measurement and Reporting”. In Staib, R (editor), Business Management and Environmental Stewardship. [forthcoming 2009, Palgrave Macmillan, United Kingdom].
Cummings, L. S., [2005], “Financial Management and Accounting”. In Staib, R (editor), Environmental Management and Decision Making for Business, Chapter 15, Palgrave Macmillan, United Kingdom, June, ISBN: 1403941335.
Online Publications
Cummings, L. S., [2004], “Technical Update to Accompany Australian Financial Accounting – 3rd Edition”, by Deegan, C., McGraw-Hill Australia Higher Education website, [Online] July: http://www.mcgraw-hill.com.au/mhhe/acc/deegan3e/homepage.htm ISBN: 0074715372
Cummings, L. S., [2004], “Technical Update to Accompany Australian Financial Accounting – 3rd Edition”, by Deegan, C., McGraw-Hill Australia Higher Education website, [Online] February: http://www.mcgraw-hill.com.au/mhhe/acc/deegan3e/homepage.htm ISBN: 0074715038
Cummings, L. S., [2003], “Technical Update to Accompany Australian Financial Accounting – 3rd Edition”, by Deegan, C., McGraw-Hill Australia Higher Education website, [Online] June: http://www.mcgraw-hill.com.au/mhhe/acc/deegan3e/homepage.htm ISBN: 007471368X
Non-Refereed Publications
Cummings, L. S., [2002], “New Report Review: Opinion Shopping and the Role of Audit Committees when Audit Firms are Dismissed: The US Experience”, Journal of the Asia Pacific Centre for Environmental Accountability, Vol. 9(1), December, pp.31-32.
Cummings, L. S., [2002], “Managerial Attitudes Toward Stakeholder Prominence within a South-East Asian Context”, Journal of the Asia Pacific Centre for Environmental Accountability, Vol. 8(4), December, pp.10-15.
Cummings, L. S., [2001], “An Overview of International Accounting Standard (IAS) 41: Agriculture”, News Journal of the Asia Pacific Centre for Environmental Accountability, Vol. 7(2), June, pp.19-21.
Cummings, L. S., [2001], “Regional Adoption of ISO14000: A Question of Total Environmental Management”, News Journal of the Asia Pacific Centre for Environmental Accountability, Vol. 7(1), March, pp.21-24.
Cummings, L. S., [2000], “Accounting for Carbon Emissions”, News Journal of the Asia Pacific Centre for Environmental Accountability, Vol. 6(4), December, pp.16-18.
Cummings, L. S., [2000], “Sydney’s Green Olympic Games”, News Journal of the Asia Pacific Centre for Environmental Accountability, Macquarie University, Australia, Vol. 6(3), September, pp.9-11.
Cummings, L. S., [2000], “Green Indexes: A New Benchmark in Social and Environmental Performance”, News Journal of the Asia Pacific Centre for Environmental Accountability, Macquarie University, Australia, Vol. 6(2), June, pp.11-13.
Cummings, L. S., [2000], “ Cyanide Usage as a Method for Gold Extraction: Time to Change?”, News Journal of the Asia Pacific Centre for Environmental Accountability, Macquarie University, Australia, Vol. 6(1), March, pp.16-17.
Cummings, L. S., [1998], “Corporate Fiduciary Duty and the Case for Stakeholder Statutes”, News Journal of the Asia Pacific Centre for Environmental Accountability, Victoria University of Technology, Australia, Vol. 4(2), June, pp.3-5.
Cummings, L., “Risk Management in the Public Sector: A Case for Insurance”, in Selected Readings in Financial Management in the Public Sector, ed. Barry Oliver, Dept of Commerce, ANU, 1994.
Cummings, L. S., [1998], “Banking on Islam”, The Arab World Newspaper, Sydney, Australia, Editions #240 August 21 (p.4) & #241 August 28 (p.4).
Academic Conference Presentations
Dyball, M., Cummings, L. S., and Yu, H., [2008], “Adoption of the Concept of a Balanced Scorecard within NSW Health and Hunter New England Health: an exploration of staff attitudes”, Accounting and Finance Association of Australia and New Zealand (AFAANZ), 6th-8th July, Sydney, Australia.
Dyball, M., Cummings, L. S., and Yu, H., [2008], “Adoption of the Concept of a Balanced Scorecard within NSW Health and Hunter New England Health: an exploration of staff attitudes”, Global Management Accounting Research Symposium (GMARS), 12th-13th June, Sydney, Australia.
Cummings, L. S., and St Leon, M. V., [2007], “Jugglers, Clowns and Showmen: The Role of Accounting Information in the Life of Circus Enterprises in Early Australia”, 5th Accounting History International Conference (AHIC), 9th-11th August, Banff, Canada.
Cummings, L. S., and Chand, P., [2007], “A Neofunctionalist Perspective on International Accounting Convergence: Analysis and Insights”, 5th Asia Pacific Interdisciplinary Research in Accounting Conference (APIRA), 8th-10th July, Auckland, New Zealand.
Chand, P., Cummings, L.S., and Patel, C., [2006], “Differential Reporting in Selected South Pacific Countries”, 10th World Congress of Accounting Educators, Istanbul, Turkey, 9th-11th November.
Cummings, L. S., [2003], “The Role of Economic and Social Factors in Mitigating Attitudes Toward Environmental Management within Western Pacific-Rim Countries”, 15th Annual Conference of the Association for Chinese Economic Studies Australia, Melbourne, Australia, 2nd-3rd October.
Cummings, L. S., [2003], “Managerial Attitudes Toward Stakeholder Prominence within a SouthEast Asian Context” – Regular Paper Session, International Association for Business and Society (IABS) 14th Anniversary Meeting, Rotterdam, The Netherlands, 26th-29th June.
Cummings, L. S., [2003], “The Role of Economic and Social Factors in Mitigating Attitudes Toward Environmental Management within Western Pacific-Rim Countries”, The 4th Annual Global Conference on Environmental Taxation Issues: Experience and Potential, Sydney, Australia, 5th-7th June.
Cummings, L. S., and Burritt, R. L., [1999], “Environmental Accounting, Economic Values and Financial Reporting – the Case of Earth Sanctuaries Ltd”, Accounting Association of Australia and New Zealand (AAANZ) Annual Conference, Cairns, Australia, 4th-7th July.
Cummings, L. S., [1999], “Stakeholder Prominence within a SouthEast Asian Perspective: An Environmental Management Focus” – A Roundtable PhD proposal, International Association for Business and Society (IABS) 10th Anniversary Meeting, Paris, France, 24th-27th June.
Shailer, G., Cummings, L., Vatuloka, E., and Welch, S., [1998], “The Determinants of Public Sector Audit Fees in a Monopolistic Market”, Accounting Association of Australia and New Zealand (AAANZ), Annual Conference, Adelaide, Australia, 5th-8th July.
Cummings, L. S., and Burritt, R. L., [1997], “Is There Anything Special About the Social Disclosures of Ethical Trust Investees in Australia? A Matched Pairs Analysis”, Accounting Association of Australia and New Zealand (AAANZ), Annual Conference, Hobart, Australia, 6th-9th July.
Cummings, L. S., and Burritt, R. L., [1997], “Characteristics of Companies that Undertake Social Disclosures within Australian Annual Reports: A Matched Pairs Analysis of Ethical Trust and Non-Ethical Trust Investees”, International Conference on Management & International Accounting Issues, Jaipur, India, March 31st-April 4th
Cummings, L. S., [1997], “The Financial Performance of Ethical Investment Trusts within Australia”, International Conference on Management & International Accounting Issues, Jaipur, India, March 31st-April 4th.
Academic Seminar Presentations
Dyball, M., Cummings, L. S., and Yu, H., [2008], “Adoption of the Concept of a Balanced Scorecard within NSW Health and Hunter New England Health: an exploration of staff attitudes”, Department of Accounting and Finance, Macquarie University, 15th May, Sydney, Australia.
Dyball, M., Cummings, L. S., and Yu, H., [2008], “Adoption of the Concept of a Balanced Scorecard within NSW Health and Hunter New England Health: an exploration of staff attitudes”, Center for Accounting and Auditing Research, Nanyang Technical University, 27th March, Singapore.
Cummings, L. S., and St Leon, M., [2007], “Juggling the Books: The Role of Accounting Information in the Life of Circus Enterprises in Early Australia”, School of Business and Informatics, Australian Catholic University, 19th October, Sydney, Australia.
Cummings, L. S., Dyball, M., and Chen, J. H., [2007], “Exploring how not-for-profit entities define themselves: An Australian study”, School of Accounting, The University of Western Sydney, 19th October, Sydney, Australia.
Cummings, L.S., and Patel, C., [2006], “Differential Reporting in Selected South Pacific Countries”, The National University of Samoa, 25 October, Apia, Samoa.
Cummings, L.S., [2006], “The Importance of Cash Flow Statements in Organisational Decision Making”, The National University of Samoa, 24 October, Apia, Samoa.
Cummings, L.S., and Patel, C., [2006], “Research in the Business Discipline”, The National University of Samoa, 24 October, Apia, Samoa.
Chand, P., Cummings, L.S., and Patel, C., [2006], “Differential Reporting in Selected South Pacific Countries”, The University of South Australia, 3 August, Adelaide, Australia.
Cummings, L. S., [2004], “The Future of the Accountant”, National University of Samoa in conjunction with the Samoan Society of Accountants, 14 December, Apia, Samoa.
Cummings, L. S., [2003], “Auditor Independence”, National University of Samoa in conjunction with the Samoan Society of Accountants, 11 November, Apia, Samoa.
Cummings, L. S., [2001], “Stakeholder Prominence within a SouthEast Asian Perspective: An Environmental Management Focus”, PhD Showcase, Macquarie Graduate School of Management (MGSM), 30 May, Sydney, Australia.
Burritt, R. L., and Cummings, L. S., [1999], “Environmental Accounting and the Disclosure of Earth Sanctuaries Ltd”, Department of Commerce, The University of Newcastle, 8 October, Newcastle, Australia.
Burritt, R. L., and Cummings, L. S., [1999], “Environmental Accounting and the Disclosure of Earth Sanctuaries Ltd”, Department of Commerce, The Australian National University, 17 September, Canberra, Australia.
Burritt, R. L., and Cummings, L. S., [1999], “Valuing Green Accounts – An Australian Case Study on Earth Sanctuaries Ltd”, Centre for Environmental Sciences, Peking University, 28 January, Beijing, China.
Burritt, R. L., and Cummings, L. S., [1997], “Characteristics of Companies that Undertake Social Disclosures within Australian Annual Reports: A Matched Pairs Analysis of Ethical Trust and Non-Ethical Trust Investees”, Department of Accounting, University of Southern Queensland, 18 April, Toowoomba, Australia.
Burritt, R. L., and Cummings, L. S., [1997], “Characteristics of Companies that Undertake Social Disclosures within Australian Annual Reports: A Matched Pairs Analysis of Ethical Trust and Non-Ethical Trust Investees”, Department of Accounting and Finance, University of Wollongong, 21 March, Wollongong, Australia.
Cummings, L. S., [1997], “The Financial Performance of Ethical Investment Trusts within Australia”, Department of Accounting and Finance, Macquarie University, 14 March, Sydney, Australia.
Shailer, G. E. P., Welch, S. H., Cummings, L. S., and Vatuloka, E., [1997], “Pricing Audits Without Competition: Determinants of Fees Charged by the Australian National Audit Office”, The Economics of Auditing, A Joint University of Sydney and University of Southern Queensland Summer School, 8 February, Toowoomba, Australia.