Dr Jonathan Tyler
Associate Member, Centre for Corporate Governance
MCom (UNSW), PhD
Fellow, Institute of Chartered Accountants Australia
Jonathan Tyler is a Senior Lecturer and the Deputy Head, School of Accounting. He is also Coordinator of Undergraduate Studies and Quality Coordinator in the School of Accounting. He is Company Secretary and a Director of Sydney Education Broadcasting (2SER FM) the University of Technology Sydney / Macquarie University radio station. He is involved outside the University in the dissemination of business information to secondary schools and the community through programs of the Australian Business Week sponsored by business leaders and major firms. He serves on the External Advisory Committee of the Bachelor of Business program at Avondale College and is a NSW State Councillor of the Institute of Chartered Accountants Australia.
Financial accounting; auditing.
Corporate governance and continuous disclosure.
This study provides evidence on the association between board composition and different types of continuous disclosure. Our sample is based on a sample of 450 firms for the period 2006-2007. Our experimental design uses both ordinary least-squares (OLS) regressions and two-stage least-squares regressions (2SLS), although the Durbin-Wu-Hausman chi(2) test indicates that the OLS results alone would be appropriate. We include the 2SLS results in order to be able to compare the results against previous findings. Our key findings are that there is no association between board composition and different types of continuous disclosure. Our results are robust with respect to alternative variable definitions.
Ball, F., Tyler, J.V. & Wells, P.A. 2012, 'The professional and personal auditor relationship: Examining auditor tenure at IFRS transition in Australia', 35th Annual Congress European Accounting Association Programme, European Accounting Association (EAA), Europe.
Matolcsy, Z.P., Tyler, J.V. & Wells, P.A. 2011, 'The Impact of Quasi-Regulatory Reforms on Boards and their Committees during the Period 2001-2007', Australian Accounting Review, vol. 21, no. 4, pp. 352-364.
This study investigates the cumulative impact of quasi-regulatory and regulatory reforms, and political pressure on board composition and sub-committees of boards over the period 2001 to 2007. Based on a sample of 450 firms listed on the Australian Stock Exchange, we find that most firms complied with the Principles of Good Corporate Governance and Best Practice by 2007. In particular, 85% of firms had an independent board and there was a significant increase in majority independent committees (audit, remuneration and nomination). While there was an increase in majority board independence, the increase in the mean level of board independence to 71% was modest. The level of compliance was highest for large firms, but the impact was largest on small firms, which changed their board composition the most. The relation between firm characteristics and board composition declined between 2001 and 2007, and changes in board composition were not able to be explained by changes in firm characteristics. If it is assumed that firms on average select their board to reflect their economic needs, this suggests that the changes in board composition may have been costly for firms.
Wakefield, J.A., Frawley, J.K., Dyson, L.E., Tyler, J.V. & Litchfield, A.J. 2011, 'Increasing Student Engagement and Performance in Introductory Accounting through Student-Generated Screencasts', AFAANZ Conference, AFAANZ, Melbourne, Australia, pp. 1-27.
The paper reports the findings of a trial of student generated screencasts in an introductory accounting subject. This paper examines the effect of this screencast project on student engagement and performance. The effect on student engagement is examined using data from a pre and post screencast project student survey and performance effects examined by analysing the performance of students completing and not completing the project. The results of the study suggest the screencast project facilitated higher student engagement and performance. These findings have important implications for integrating technologies such as screencasting to facilitate enhanced learning outcomes in introductory accounting subjects.
Matolcsy, Z.P., Tyler, J.V. & Wells, P.A. 2010, 'Is board independence associated with continuous disclosure?', British Accounting Association Annual Conference 2010, British Accounting Association (BAA), United Kingdom.
Tyler, J.V., Matolcsy, Z.P. & Wells, P.A. 2010, 'Corporate governance regulation and the impact on continuous disclosure in Australia', 2010 AFAANZ Conference Program, AFAANZ, Australia.
The objective of this study is to examine the relation between board composition and continuous disclosures of Australian listed firms. One of the main objectives of the Principles of Good Corporate Governance and Best Practice (PGCG&BP) introduced by the Australian Stock Exchange (ASX) in 2003 was increased accountability. In Australia, the Continuous Disclosure Regime (CDR) provides an extensive data base to test the impact of board composition on accountability.
Wells, P.A., Tyler, J.V. & Matolcsy, Z.P. 2010, 'Was corporate governance regulation really the answer?', British Accounting Association Annual Conference 2010, British Accounting Association (BAA), United Kingdom.
Dyson, L.E., Litchfield, A.J., Raban, R. & Tyler, J.V. 2009, 'Reflections on interactive classroom mLearning and the experiential transactions between students and lecturer', Same places, different spaces. Proceedings ascilite Auckland 2009, The University of Auckland, Auckland University of Technology, and Australasian Society for Computer, New Zealand, pp. 232-242.
This paper seeks to address a major deficit in understandings of mobile learning, that is, its lack of a solid theoretical foundation. An overview of existing theoretical concepts of mobile learning is presented, followed by an analysis of interactive classroom systems and the learning that they provide. The implementation of a specific interactive system mInteract in the lectures of a large accounting subject is described. mInteract is a Webbased system using no-to-low cost data-packet technology and provides for interactions from students own Internet-enabled mobile devices. The paper examines, by means of reflections from the lecturer and students, the learning which took place during the implementation. The analysis demonstrates that interactive mobile learning can be interpreted using experiential learning theory, and that both students and lecturers engage in experiential learning. Furthermore, they enter into transactions of knowledge which are facilitated by the mobile learning system.
Litchfield, A.J., Raban, R., Dyson, L.E., Leigh, E.E. & Tyler, J.V. 2009, 'Using Students' Devices and a No-To-Low Cost online Tool to Support Interactive Experiential mLearning', IEEE International Conference on Advanced Learning Technologies, IEEE Computer Society, USA, pp. 674-678.
The rapid evolution and ubiquitous use of mobile devices is an historical opportunity to improve experiential interactivity in education practices to support deep learning. A major barrier to the widespread adoption of mLearning in higher education is that of cost. Usage charges and the cost of mobile hardware are key issues. Opportunities to overcome this barrier include the high rate of ownership of mobile phones by university students and technological solutions such as packet transmission technologies. The paper introduces mInteract, a system which uses packet technology (mobile WAP/WML) to build no-to-low cost interactivity into learning spaces. The online tool supports active experiential learning transactions for both student and teacher. In 2008 mInteract was trialled in a subject with large numbers. Focus group feedback is presented that indicates high levels of engagement with both users and non-users of the tool.
Matolcsy, Z.P., Tyler, J.V. & Wells, P.A. 2009, 'Determinants of board composition in Australia and the impact of corporate governance regulation', BAA Annual Conference 2009 Website, British Accounting Association (BAA), United Kingdom, pp. 1-36.
This study investigates the relation between firm characteristics and board composition in Australia for a sample of the same 432 listed firms in 2001 and 2007 and the impact of the Principles of Good Corporate Governance and Best Practice issued by the Australian Stock Exchange in 2003. Two feature of this regulation were (a) it recommended independent boards for all firms, without regard to firm characteristics (an approach commonly described as `one size fits all) and (b) it allowed non-compliance through `if not why not reporting. Using various designations of independence and firm size subsamples we find for `Top 100 firms in 2001 up to 49% (Adjusted R2 48.8) of variation in board independence may be explained by firm characteristics, but generally the explanatory power was much lower. Evidence is provided that although more firms had majority independent boards the relation between board composition and firm characteristics may have weakened over the period. This highlights a potential concern that the regulation has imposed unnecessary costs or inappropriate governance mechanisms on Australian firms.
Tyler, J.V., Matolcsy, Z.P. & Wells, P.A. 2009, 'Some descriptive evidence of the impact of corporate governance regulation on the composition of boards' of directors and committees in Australia', 32nd Annual Congress European Accounting Association Programme, European Accounting Association, Europe.
Tyler, J.V. 2006, 'Board composition, firm characteristics and continuous disclosure: does corporate governance matter? (Acct paper #76)', School of Accounting Working Paper Series.
Tyler, J.V. 2006, 'The relation between board composition and continuous disclosure (Acct paper #88)', School of Accounting Working Paper Series.
Tyler, J.V. 2006, 'The relation between board composition, firm characteristics and the impact of regulation (Acct paper #86)', School of Accounting Working Paper Series.
Tyler, J.V. 2005, 'Continuous disclosure by Australian companies and board characteristics: Does corporate governance matter? (Acct paper #72)'.