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Dr Jonathan Tyler

Biography

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.

Senior Lecturer, Accounting Discipline Group
Associate Member, Centre for Corporate Governance
MCom (UNSW), PhD
Fellow, Institute of Chartered Accountants Australia
 
Phone
+61 2 9514 3629
Room
CB08.07.96

Research Interests

Corporate governance and continuous disclosure.

Financial accounting; auditing.

Books

Tyler, J.V. 2003, Study guide to accounting (Aus), Pearson Education Australia, Sydney.
Tyler, J.V. 2002, Accounting 3e, Pearson Education, Australia.

Conferences

Tyler, J.V., Ball, F. & Wells, P.A. 2013, 'The impact of different measures of audit tenure on audit quality', EAA 2013 36th Annual Congress, European Accounting Association, Paris, France.
Wells, P.A., Ball, F. & Tyler, J.V. 2013, 'Audit fee changes over the audit engagement', EAA 2013 36th Annual Congress, European Accounting Association, Paris, France.
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), Ljubljana, Slovenia.
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 Conference, AFAANZ, Darwin, Australia, pp. 1-27.
View/Download from: UTS OPUS
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 Annual Conference 2010, British Accounting Association (BAA), Cardiff City Hall.
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 Annual Conference 2010, British Accounting Association (BAA), Cardiff City Hall.
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, AFAANZ, Christchurch, New Zealand.
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.
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, Annual Congress of European Accounting Association, European Accounting Association, Tampere, Finland.
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 Annual Conference, British Accounting Association (BAA), Dundee, Scotland, pp. 1-36.
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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.
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, Annual Conference of the Australasian Society for Computers in Learning in Tertiary Education, The University of Auckland, Auckland University of Technology, and Australasian Society for Computer, Auckland, New Zealand, pp. 232-242.
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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.
Dyson, L., Litchfield, A., Raban, R. & Tyler, J. 2009, 'mInteract: Online tool for sustainable active experiential mobile learning', ASCILITE 2009 - The Australasian Society for Computers in Learning in Tertiary Education, pp. 230-232.
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 mobile learning in higher education is that of cost. 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. mInteract™ is an online system which uses packet technology to build no-to-low cost interactivity into learning spaces. mInteract supports sustainable active experiential learning transactions for both student and teacher. © 2009 Laurel Dyson, Andrew Litchfield Ryszard Raban and Jon Tyler.
Dyson, L.E., Leigh, E.E., Litchfield, A.J., Raban, R. & Tyler, J.V. 2008, 'Improving the Participation of International and local Students Using mLearning', UTS Learning and Teaching Forum, UTS, UTS.
Matolcsy, Z.P., Tyler, J.V. & Wells, P.A. 2007, 'The relation between board composition, firm characteristics and the impact of regulation', Annual Congress of European Accounting Association, Lisbon, Portugal.

Journal articles

Ball, F., Tyler, J. & Wells, P. 2015, 'Is audit quality impacted by auditor relationships?', Journal of Contemporary Accounting & Economics, vol. 11, no. 2, pp. 166-181.
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Dyson, L.E., Frawley, J.K., Tyler, J. & Wakefield, J. 2014, 'Facilitating Enhanced Learning in Tutorials through Tablet Computing Enabled Sharing and Annotation Technologies', Transactions on Mobile Learning, vol. 3, pp. 22-26.
The purpose of this study is report on a trial of tablet computing enabled sharing and annotation technologies in an Introductory Accounting subject. These technologies allow student homework to be photographed using a tablet computer (iPad in our study), shown to the class instantaneously through a data projector and annotated live by the tutor, along with student participation, using the tablet computer. These technologies are intended to address calls for more student–centred approaches to learning, moving away from the didactic approach that dominates much of accounting education. Two focus group sessions were conducted to explore the effectiveness of the technologies, with the first group from a class where the tutor used the iPad and the second from a class where there was no iPad use. The findings from the focus groups suggest that in the class where the iPad was used, there was a far greater ability to focus on the questions and problems students were facing, a lot more material could be covered, student felt more comfortable participating because they could see their fellow students faced similar challenges and they were far more likely to complete homework prior to class. Overall this indicates there were significant benefits for students.
Matolcsy, Z., Tyler, J. & Wells, P. 2012, 'Is continuous disclosure associated with board independence?', Australian Journal of Management, vol. 37, no. 1, pp. 99-124.
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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 ?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. © The Author(s) 2012.
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.
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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.

Other

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. 2006, 'The relation between board composition and continuous disclosure (Acct paper #88)', School of Accounting Working Paper Series.
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. 2005, 'Continuous disclosure by Australian companies and board characteristics: Does corporate governance matter? (Acct paper #72)'.