This thesis explores how tax experts value different facets of expertise in their daily work, and how the manner and degree to which expertise is valued and experienced varies across the field. Over the past decade, a ...

We utilise novel functional time series (FTS) techniques to characterise and forecast implied volatility in foreign exchange markets. In particular, we examine the daily implied volatility curves of FX options, namely; ...

Gamification is presented in the literature as a pedagogical innovation that may increase student engagement and enhance learning. This study explores students’ perceptions of a gamified learning intervention deployed in ...

In a recent article in this magazine, Donna Torres wrote compellingly about the importance of tackling the gender gap across the accounting profession. She made the case that gender diversity is not only a women’s issue ...

Hazard identification is the key step in risk assessment and management of manufactured nanomaterials (NM). However, the rapid commercialisation of nano-enabled products continues to out-pace the development of a prudent ...

The closure of borders and traditional commerce due to the COVID-19 pandemic is expected to have a lasting financial impact. We determine whether the growth in COVID-19 affected index prices by examining equity markets in ...

This paper examines market-timing strategies based on inflation in a sample of three stock market indices drawn from the Shanghai and the Shenzhen Stock Exchanges between February 2002 and May 2010. Specifically, this study ...

Nano-Particles (NPs) are well established as important components across a broad range of products from cosmetics to electronics. Their utilization is increasing with their significant economic and societal potential yet ...

A typical natural gas derivatives book within an energy trading business, bank, or even large utility will generally be exposed to two broad categories of market risk. The first being outright price volatility, where ...

The exercise of non-testing approaches in nanoparticles (NPs) hazard assessment is necessary for the risk assessment, considering cost and time efficiency, to identify, assess, and classify potential risks. One strategy ...