Jonathan Tyler is an Associate Professor, Accounting Discipline Group. He researches in Financial Accounting, Auditing and Accounting Education and teaches Introductory Accounting and Auditing. Jonathan is Company Secretary and a Director of Sydney Education Broadcasting (2SER FM) the University of Technology Sydney / Macquarie University radio station and a director of Crossing the Line Sport Limited (a not-for profit company guiding athletes to success beyond their sports career). He is involved outside the University in the dissemination of business information to secondary schools and the community through Australian Business Week. Jonathan is the author of the innovative textbook, ACCT Financial aimed at making the introduction to accounting accessible, enjoyable and applied.
Jonathan is a Fellow of Chartered Accountants Australia and New Zealand
Can supervise: YES
Corporate governance and continuous disclosure. Auditing Accounting Education
Financial accounting; auditing.
Tyler, JV 2003, Study guide to accounting (Aus), Pearson Education Australia, Sydney.
Tyler, JV 2002, Accounting 3e, Pearson Education, Australia.
Wakefield, J, Tyler, J, Dyson, LE & Frawley, JK 2019, 'Implications of student-generated screencasts on final examination performance', Accounting and Finance, vol. 59, no. 2, pp. 1415-1446.View/Download from: Publisher's site
© 2017 AFAANZ. While educational technologies can play a vital role in students' active participation in introductory accounting subjects, learning outcome implications are less clear. We believe this is the first accounting education study examining the implications of student-generated screencast assignments. We find benefits in developing the graduate attributes of communication, creativity and multimedia skills, consistent with calls by the profession. Additionally, we find improvement in final examination performance related to the assignment topic, notably in lower performing students. The screencast assignment was optional, and the findings suggest a tailored approach to assignment design related to students' developmental needs is appropriate.
Wakefield, J, Frawley, JK, Tyler, J & Dyson, LE 2018, 'The impact of an iPad-supported annotation and sharing technology on university students' learning', COMPUTERS & EDUCATION, vol. 122, pp. 243-259.View/Download from: Publisher's site
Sudhakar, A, Tyler, J & Wakefield, J 2016, 'Enhancing Student Experience and Performance through Peer-Assisted Learning', Issues in Accounting Education, vol. 31, no. 3, pp. 321-336.View/Download from: Publisher's site
This study examines the effectiveness of an online peer review forum (forum). The study allows comparisons to be made between different forum scenarios. The forum was introduced, over a series of semesters, in a first-year accounting screencast assignment: from no forum, to an optional forum, to a compulsory forum. Students indicated that the compulsory forum, underpinned by more structured guidelines for providing feedback, was more beneficial in facilitating improvement in their assignment quality and learning outcomes. We observed improved student performance where a forum was made available. This result is stronger where the use of the forum was optional relative to where it was compulsory. We surmise that this was caused by a higher proportion of exemplar screencasts being posted by more motivated and confident students in the optional forum, creating higher perceived expectations across the total student population. Our findings suggest that more structured feedback through the forum does not necessarily lead to higher performance, even though students value more structured constructive and critical comments as part of their learning experience. These findings highlight the importance of carefully considering forum design and assessment guidelines when embarking on peer review learning initiatives.
Frawley, JK, Dyson, LE, Wakefield, JA & Tyler, JV 2016, 'Supporting graduate attribute development in introductory accounting with student-generated screencasts', International Journal of Mobile and Blended Learning, vol. 8, no. 3, pp. 65-82.View/Download from: Publisher's site
In recent years educational, industry and government bodies have placed increasing emphasis on the
need to better support the development of “soft” skills or graduate attributes within higher education.
This paper details the adoption of a student-generated multimedia screencast assignment that was
found to address this need. Implemented within a large introductory accounting subject, this optional
assignment allowed undergraduate students to design, develop and record a screencast so as to explain
a key accounting concept to their peers. This paper reports on the trial, evaluation and redesign of this
assignment. Drawing on data from student surveys, practitioner reflections and descriptive analysis of
the screencasts themselves, this paper demonstrates the ways that the assignment contributed to the
development and expression of a number of graduate attributes. These included the students’ skills
in multimedia, creativity, teamwork and self-directed learning. Adopting free-to-use software and
providing a fun and different way of learning accounting, this novel approach constitutes a sustainable
and readily replicable way of supporting graduate attribute development. This paper contributes
understandings that will be relevant to both researchers and practitioners.
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.View/Download from: Publisher's site
The objective of this study is to provide empirical evidence on the association of audit quality with audit tenure which would support the argument for auditor rotation being prescribed by regulation. Auditor tenure is measured having regard to both the duration of relations between the lead audit partner and client firm management (person-to-person relations), as well as the duration of the audit firm's engagement by the client (firm-to-firm). Using the setting of when Australian firms were adopting the International Financial Reporting Standards (IFRS), we examine 266 publicly listed Australian firms and find evidence of a negative association between the length of tenure between the lead audit partner and client firm management (person-to-person relations) and audit quality. Conversely we find a positive relation between audit firm engagement by the client (firm-to-firm) and audit quality. This suggests there may be quality benefits from prescribing audit partner rotation, and quality costs from prescribing audit firm rotation.
Dyson, LE, Frawley, JK, 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, ZP, Tyler, JV & Wells, PA 2012, 'Is continuous disclosure associated with board independence?', Australian Journal of Management, vol. 37, no. 1, pp. 99-123.View/Download from: Publisher's site
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.
Matolcsy, ZP, Tyler, JV & Wells, PA 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.View/Download from: Publisher's site
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.
Dyson, LE, Frawley, JK, Tyler, J & Wakefield, J 2015, 'Introducing an iPad Innovation into Accounting Tutorials', Communications in Computer and Information Science, World Conference on Mobile and Contextual Learning, Springer, Venice, Italy, pp. 217-228.View/Download from: Publisher's site
This study reports on the second phase of a trial to change tutorials in an Introductory Accounting subject into more interactive, student-centred learning experiences using an iPad combined with sharing and annotation technology. The technology allows student homework to be photographed, shown to the class instantaneously through a data projector and annotated live by the tutor using the iPad, with student input. The innovation addresses calls from the Accounting Profession for educational approaches which use technology in imaginative ways to engage students and shift from the didactic paradigm that has dominated so much of accounting education in the past. The approach has the advantage that only one iPad is required per class and is used in conjunction with free software: it is thus cost effective and scalable to the large numbers of students enrolled in the subject. The trial reported in this paper involved two classes conducted with the iPads and two traditional classes without. Evaluation comprised observations of the four classes and a survey of the students regarding their experiences in the tutorials. The results revealed that the use of the technology did not of itself transform the classes into interactive, student-centred events: the teaching style of the tutor to a large extent determined how the iPads were used and how much interaction occurred. However, students in classes with the iPads were mostly enthusiastic about their use, even if the results of the survey generally failed to show statistically significant differences between the classes with iPads and those without.
Frawley, JK, Dyson, LE, Tyler, J & Wakefield, J 2015, 'Building Graduate Attributes using Student-Generated Screencasts', Proceedings of the Australasian Society for Computers in Learning in Tertiary Education Conference (ASCILITE2015), Annual Conference of the Australasian Society for Computers in Learning in Tertiary Education, ASCILITE, Perth, Australia, pp. 100-111.
Ball, F, Tyler, JV & Wells, PA 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, JA, Frawley, JK, Dyson, LE, Tyler, JV & Litchfield, AJ 2011, 'Increasing Student Engagement and Performance in Introductory Accounting through Student-Generated Screencasts', AFAANZ Conference, Accounting and Finance Association of Australia and New Zealand Conference, AFAANZ, Darwin, 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, ZP, Tyler, JV & Wells, PA 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.
Tyler, JV, Matolcsy, ZP & Wells, PA 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.
Wells, PA, Tyler, JV & Matolcsy, ZP 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.
Matolcsy, ZP, Tyler, JV & Wells, PA 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.
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, JV, Matolcsy, ZP & Wells, PA 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.
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, LE, Litchfield, A, Raban, R & Tyler, J 2009, 'Interactive classroom mlearning and the experiential transactions between students and lecturer', ASCILITE 2009 - The Australasian Society for Computers in Learning in Tertiary Education, pp. 233-242.
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 Web- based 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. © 2009 Laurel Evelyn Dyson, Andrew Litchfield, Ryszard Raban and Jonathan Tyler.
Dyson, LE, Litchfield, AJ, Raban, R & Tyler, JV 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.
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, AJ, Raban, R, Dyson, LE, Leigh, EE & Tyler, JV 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 International Conference on Advanced Learning Technologies, IEEE Computer Society, Riga latvia, pp. 674-678.View/Download from: Publisher's site
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.
Tyler, JV 2006, 'Board composition, firm characteristics and continuous disclosure: does corporate governance matter? (Acct paper #76)', School of Accounting Working Paper Series.
Tyler, JV 2006, 'The relation between board composition and continuous disclosure (Acct paper #88)', School of Accounting Working Paper Series.
Tyler, JV 2006, 'The relation between board composition, firm characteristics and the impact of regulation (Acct paper #86)', School of Accounting Working Paper Series.
Tyler, JV 2005, 'Continuous disclosure by Australian companies and board characteristics: Does corporate governance matter? (Acct paper #72)'.