Academic literature on the topic 'Thesis (PhD.) – Western Sydney University, 2019'

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Dissertations / Theses on the topic "Thesis (PhD.) – Western Sydney University, 2019"

1

"Performance enhancement of PowerWindow, a linear cascade wind turbine, for application in urban environments." Thesis, 2019. http://hdl.handle.net/1959.7/uws:56569.

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Urban environments have many attractions and difficulties when it comes to the development of wind energy harvesting systems. Critical issues of using these systems in urban environments include noise, aesthetics, integration into architectural systems, and efficient use of the available wind resource. Wind in urban areas tend to be more turbulent and multi-directional. The presence of buildings increases the turbulence of the wind and also deflects the direction of the wind from a horizontal free stream. Aesthetics is also a concern as many people find conventional wind turbines unattractive. There are also environmental concerns, such as the consideration of bird safety. Conventional horizontal and vertical axis wind turbines cannot easily be integrated with architectural designs due to their configuration and accommodation requirements. These systems need to be properly integrated with the architecture of urban environments. This research project aims to enhance the performance and application of a new wind turbine referred to as PowerWindow. PowerWindow is a type of Linear Cascade Wind Turbine (LCWT) that has recently been developed based on a modular approach and is flexible for integration with the architecture of urban environments. Furthermore, PowerWindow is capable of generating power in low wind velocity conditions with very low operation speed, which makes it an effective and safe wind turbine for application in urban environments. Hence PowerWindow is potentially an alternative to the conventional wind turbines for the application in urban environments.
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Dabral, Deepti. "Dissecting the role of phospholipase A2 in the late stages of regulated exocytosis." Thesis, 2019. http://hdl.handle.net/1959.7/uws:53851.

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This thesis is divided into five chapters. The overarching working hypothesis is published as a ‘perspective’ article in International Journal of Biochemistry and Cell biology, 2017 https://doi.org/10.1016/j.biocel.2017.01.011 and is also discussed in the last section of Chapter - 1. Hence, there are similarities in the published article and sections of Chapter - 1. The working hypothesis states that endogenous PLA2 near docking/ fusion sites provide basal levels of LPC that acts as a ‘molecular brake’ against spontaneous fusion, and FFA that aids in trans-SNARE complex formation to ensure efficient docking of secretory vesicles to the plasma membrane (PM) prior to triggering. The data in Chapters - 2 and - 3 then test the working hypothesis and are also published as original articles in cells, 2019 https://doi.org/10.3390/cells8040303 and Biochemical and Biophysical Research Communications, 2019 https://doi.org/10.1016/j.bbrc.2019.05.106, respectively. The data presented in Chapter - 2, indicate that vesicle-associated endogenous PLA2 isozymes – sPLA2 in the CV lumen and iPLA2 on the CV surface – maintain docking/priming steps in regulated exocytosis. The specific CV localization of sPLA2 and iPLA2 is also shown, using highly sensitive two-dimensional gel electrophoresis (2DE) immuno-blotting with selective antibodies on separated luminal and membrane fractions. Biochemical assays confirmed that these isozymes are catalytically active; sPLA2 showed higher efficiency in catalyzing PE than PC, while iPLA2 showed no such preference. Notably, a significant increase in the de novo metabolite TAG upon iPLA2 inhibition confirmed the role of this isozyme in maintaining membrane lipid homeostasis. Removal of CV surface proteins by treatment with trypsin, coupled with the use of a selective PLA2 substrate (PED6) also confirmed the presence of an active PLA2 isozyme in the outer CV membrane. Overall, the data presented in Chapter - 2, provide evidence in support of the working hypothesis. To test the hypothesis further, in Chapter - 3, exogenous arachidonic acid (ARA) and lysophosphatidylcholine (LPC), canonical PLA2 metabolites, are shown to impair docking/priming and actual membrane merger steps, respectively. The observed decrease in docking/priming induced by exogenous ARA is contradictory to part of the working hypothesis that was put forth based on existing literature. That exogenous LPC and ARA were to a significant extent converted into endogenous PC and FFA, respectively, indicated that endogenous enzymes maintain lipid homeostasis in the native vesicle membrane. With the intension of activating CV luminal sPLA2, Phospholipase A2 activating peptide (PLAP) - a melittin homolog, was used in Chapter – 4. The data presented indicates that PLAP inhibited CSC, and CV fusion by impairing docking/priming and also altered endogenous PE and FFA levels in the CV membrane. This suggests that PLAP caused no change in the CV luminal sPLA2 activity; an observation contrary to the earlier in vitro studies. To test further, PLAP was delivered to mouse chromaffin cells and was seen to reduce membrane capacitance and readily releasable pool (RRP) size, when triggered with depolarizing pulses. This substantiate that the PLAP blocked a common underlying mechanism associated with the late stages of Ca2+ triggered exocytosis. The Chapter - 4 is another manuscript in preparation and will be submitted to an appropriate journal. Finally, in Chapter - 5, the Discussion and Future Directions, all key finding in this thesis are reviewed and integrated with a critical evaluation of the existing literature, and prospective future experiments are outlined.
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Dunn, James S. "Experimentally induced musculoskeletal pain : a tool for understanding chronic pain." Thesis, 2019. http://hdl.handle.net/1959.7/uws:58276.

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Pain is a complex modality which can arise from a plethora of sources, both internal and external, which, under normal physiological conditions, is an essential aspect of life for the identification of injury to an individual. However, in a subset of the population suffering from chronic pain, the distinction between painful and non-painful sensations can become askew, resulting in the formation of allodynia, hyperalgesia and other manifestations of pain-hypersensitivity. Within this thesis, the utilisation and characterisation of both acute and prolonged experimental models of musculoskeletal pain were undertaken to examine the regional distribution and evoked perceptual changes of muscle pain. The examination of the differential response between acute and prolonged pain may aid in the identification of the neural mechanisms which underpin the transition from acute to chronic pain in patients. Across both pain conditions, an ability for normally non-perceptual stimuli to evoke a hyperalgesic response is also reported, which may impact our understanding of clinical chronic pain. Furthermore, the potential of the drug minocycline to reduce somatosensory hypersensitivities associated with prolonged muscle pain was also examined.
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Galvin, Timothy J. "The radio continuum emission of star forming galaxies at low to high redshift." Thesis, 2019. http://hdl.handle.net/1959.7/uws:56423.

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In this thesis, the radio-continuum emission of starburst galaxies is explored to understand the physical processes that trace star formation. Separating and constraining these processes require a broad, densely sampled spectral energy distribution that can be used to apply and constrain various radiative transfer models. Existing tracers of star formation include a suite of multi-wavelength diagnostics, including UV, optical, infrared, nebular transitions, and radio continuum. At present, optical and near infrared observations have been the most successful at probing the high redshift volume and constraining the star formation at the earliest epochs of the Universe. However, such approaches are critically awed in that they are subject to the effects of dust obscuration, requiring sophisticated methods to recover the intrinsic luminosities of the optical tracers of star formation. In the high redshift Universe, these corrections are increasingly compromised and uncertain. Radio-continuum measurements of star formation have the potential to be the most reliable in this high redshift regime because they are not affected by the presence of dust, allowing observers to acquire uncompromised measures of star formation. At frequencies below _ 2 GHz, the radio continuum is made up overwhelmingly by non-thermal synchrotron emission, produced by near light speed cosmic rays interacting with the large-scale magnetic structure of a galaxy. Although this type of emission is not a direct product of stars, it has been reasonably well calibrated to exploit the far-infrared to radio correlation to obtain a measure of star formation. Our current understanding of the far-infrared to radio correlation suggests that there should be an evolution as a function of redshifts; however, observationally evidence both confirms and rejects this evolution hypothesis. As the far-infrared to radio correlation is the foundation of star formation rate indicators based on the radio continuum for frequencies where synchrotron emission is a significant component of the observed spectrum, there is a requirement to investigate, and if necessary repair, radio-based star formation rate measures in preparation for radio telescopes like the Square Kilometre Array. Throughout my candidature, I have studied the spectral energy distribution of 30 local galaxies that were selected based on their high star formation rates, as indicated by their radio and infrared emission data collected from existing surveys. Across a broad frequency range spanning 80MHz to 50 GHz, the underlying physical processes driving the radio continuum have been disentangled. By comparing these products to other multi-wavelength indicators of star formation, we can begin to understand the radio-based tracers for faint star forming galaxies at high redshift that the next generation of radio telescopes will reveal.
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Law, Rebecca K. "Seculum, an epic trilogy in verse by Peter Dale Scott : the poem as structure for a new dawn." Thesis, 2019. http://hdl.handle.net/1959.7/uws:56670.

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This dissertation reads the three books of Canadian-American poet and scholar Peter Dale Scott’s epic poem Seculum. Scott identifies as a practising Buddhist with a strong interest in Catholic theology and his poetry explores key ideas associated with both systems of belief. I argue that Scott formally employs the number three in diverse ways within the trilogy and that this formula (as in the poetic tercet form) constructs a poesis that is structured on the ruins of a type of Dantean Hell. Similarly, that this repetition gradually replaces the characteristics of Hell – such as darkness and feelings of despair and faithlessness – with a Purgatorian stillness and quietude, and then, a Paradisiacal mood of acceptance, harmony and clear thinking. In its gradual ‘presencing’ of hope, redemption and peace, Seculum’s poetic structure is acoustically tuned to its past (by way of quotation, evocation and influence) and religiously engaged with the present. In its complex evolution out of a psychological darkness to a spiritual lightness it excavates, empties out and builds an artifice from which the poet and reader can participate in the genesis of a new dawn. I maintain that Seculum is an epic poem in keeping with examples of quest poetry from Homer through to the twenty-first century. As a formula for completing the mission – to re-imagine the world as a better place – Seculum explores dichotomous relationships between religious and secular ideas related to selfhood and progressive ecology. In Seculum Scott’s poetic consciousness matures in its understanding of a balance between individual desires and communal responsibilities and his theological position, as explored in the trilogy, can best be understood – after Thomas Merton and in the context of recent eco-critical thinking by Jonathan Bate, Stuart Cooke and Kate Rigby – as a kind of “sacramental ecology”. Seculum moves beyond the horror of terror, as epitomised in the first volume, Coming to Jakarta, to a place of dwelling on earth that in the third volume recognises the sacredness of earth and the value of eco-critical living. The success of the narrative arc in Seculum relies heavily upon the employment of poetic and philosophic guides who include Wordsworth, Eliot and Pound and, to varying degrees, Heidegger and Hölderlin. The sense of an eco-critical livelihood in Seculum becomes, then, a prototype of an idyll, giving contemporary presence to the past with a view to discovering future providence. In Seculum this is developed by a coalescing of poetic and cultural memory from different literary epochs, beginning with classical antiquity. In the manner Book 3 of the trilogy achieves a synthetic resolution of the thesis posed in Book 1 and the anti-thesis that follows in Book 2, Seculum emerges as a built “structure” in which can be housed a new dawn of possibility.
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Ching, Shimin (April). "The role of conscious and nonconscious processes in multimodal representation formation." Thesis, 2019. http://hdl.handle.net/1959.7/uws:58369.

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That subjective experience is a unified and multisensory whole suggests that multisensory integration may have a critical role to play in the generation of consciousness. This relationship has been formalised in several theories, the most influential being Global Workspace Theory (GWT; Baars, 1988). GWT posits a modular sensory processing system in which sensory inputs are processed in sequestered modality- or feature-specific networks; interaction between modules is only possible if their contents are globally broadcast throughout the brain via long-range connections (i.e., the global workspace). The GWT view that consciousness is necessary for multisensory processing is, however, difficult to reconcile with current multisensory research. Namely, multisensory processes are not homogenous, and operate on distinct types of input at early or late stages of stimulus processing to give rise to different behavioural effects. The present thesis thus aimed to clarify the distinction between types of multisensory process, and create a body of data that can inform the more underspecified aspects of GWT. In a series of four studies, I examined the requirement of consciousness for multisensory influence on perception and attention. Two approaches were taken in manipulating participants’ awareness of stimuli: (1) stimulus information in both modalities was completely suppressed from consciousness (i.e., subliminal); (2) the entry of stimulus information of one modality into consciousness was delayed relative to the other. Both approaches yielded evidence of multisensory processes that were either unaffected or inhibited by these manipulations, reflecting nonconscious and conscious multisensory processes respectively. The combined findings indicated that nonconscious multisensory processes have relatively limited operation, e.g., an early-stage comparison process that detects physical correspondences between modality information streams, and that these do not alter the evaluation of content. Conversely, consciousness was required for more complex, late-stage multisensory processing that combines and re-evaluates stimulus information, or acts upon higher-order inputs (e.g., semantic information). Taken together, the present findings indicate that multisensory processing contributes to the generation of conscious experience through multiple mechanisms, and depict a richer and more nuanced picture of multisensory processing than initially envisioned in GWT.
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Bressan, Alessandro. "Environmental and social responsibility within SMEs : managerial perspectives from Western Sydney, Australia." Thesis, 2014. http://handle.uws.edu.au:8081/1959.7/uws:31714.

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SMEs in the Western Sydney Region operate in a complex and competitive environment and are an integral part of the community in which they are based. They provide employment in the region and are also significant drivers for the growth, development and maintenance of the Western Sydney economy. It is not known nevertheless the extent to which these SMEs practice environmental and social responsibility (ESR). In order to address this knowledge gap, this thesis investigates the relationship between micro, small and medium-sized enterprises (SMEs), and ESR. More specifically, through a combination of qualitative and quantitative methods it explores four themes: a) owners/managers’ conceptualisations of ESR; b) patterns of adoption of ESR practices; c) drivers of, and barriers to the implementation of ESR initiatives; and d) the role of relationships between owners/managers and their stakeholder networks in the adoption of ESR practices. The findings of the research revealed that the SME community in Western Sydney is particularly heterogeneous, and that their behaviour and approach to ESR varies according to the size and complexity of the business. For example, while the owners/managers of medium organisations adopted a more instrumental approach to ESR practices (i.e. ESR as a means to an economic end), the owners/managers of the smaller organisations (i.e. micro and small businesses) tended to display a more ethical perspective in relation to ESR (i.e. the ‘right thing to do’). It was found that the smaller organisations were unable to implement formal ESR practices due to factors such as cost, time pressures and lack of knowledge. The findings also demonstrate the centrality of relationships in the SME community, revealing that, where there was a meta-purpose to common good in the relationships between SME owners/managers and their stakeholder network, members of the network were inclined to work together towards ESR practices beyond legislation. Personal relationships seemed particularly important among small and micro SMEs, notably between employees and the local community, where the business was geographically situated nearby key stakeholders. These relationships were generally tied and personal, and shaped by a high level of trust and sense of reciprocity. This research contributes to knowledge in two ways: first it enhances understanding of how SMEs in Western Sydney conceptualise and implement ESR practices. Second, it fosters a better understanding of the role and dynamics of stakeholder social capital (i.e., relationships xi between companies in a stakeholder network) which, it is argued, can to some extent, ensure outcomes associated with ESR. In more practical terms, this research provides valuable data that may be helpful to assist SMEs in dealing more effectively with environmental and social concerns in their dynamic and ever changing business context. By strengthening the relationship ties in their stakeholder network to share knowledge and resources, SMEs can overcome the common barriers to ESR such as: failure to see the economic benefits of environmental protection activities, limited information on ESR, and limited time and resources. The thesis recommends that further research be carried out to assist SMEs in Western Sydney in understanding and dealing with current and future ESR challenges, and also on the extent to which government agencies support them in ESR endeavours. Further studies should also be conducted to compare and contrast businesses of different sizes, sectors and geographical locations to find out how they can contribute to enhance knowledge of the SME-ESR relationship.
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Raposo, Anita E. "Characterising protein arginine methylation in glioblastoma cell lines : implications for brain cancer." Thesis, 2019. http://hdl.handle.net/1959.7/uws:53102.

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Protein arginine methylation is a post-translational modification that plays important roles in cellular signalling, transcription and RNA splicing and transport. The enzymes responsible for arginine methylation, protein arginine methyltransferases (PRMTs), have been reported to be aberrantly expressed in a variety of cancers, including breast, lung, bladder, prostate, ovarian and mantle cell lymphoma. It has become evident that arginine methylation is also a regulator of the cell cycle and aberrant expression of PRMTs contributes to deregulation of the cell cycle, contributing to carcinogenesis. Grade IV Glioblastoma multiforme is one of the most aggressive types of brain cancer. The 5- year survival rate for patients with brain cancer is only 20%. One of the difficulties in treating brain cancers is the low penetration of drugs across the blood-brain barrier. Hence, it is important to develop novel chemotherapy drugs to treat brain cancer which may be used alone or in combination with existing treatments. Protein arginine methylation is a potential target for novel drug development. In this thesis, protein arginine methylation in glioblastoma cell lines was characterised and the effect of the inhibition of two PRMTs was determined. The results showed, that although there were differences in the asymmetric and symmetric dimethylation of individual proteins, there were no consistent differences in the overall level of methylation between the control (non-cancerous) glial and glioblastoma (cancerous) cell lines. However, there were increases in the protein expression of the individual PRMTs in the glioblastoma cell lines when compared to the control glial cell line. Protein expression of PRMTs 1, 2, 5, 6 and 8 were all upregulated in A172 cells, PRMTs 5, 6 and 8 were upregulated in U87MG cells and PRMTs 5 and 6 were upregulated in T98G cells. A172 and T98G cells also had less protein expression of PRMT3 and PRMT1, respectively. Mass spectrometry analysis identified proteins with methylated arginine residues. Several proteins were identified to contain differentially methylated arginine residues in the four cell lines. Among these proteins, methylated arginine residues identified in the proteins, tubulin and Mortalin, have a functional significance which has been implicated in neurological malformations or disorders and cancer development, respectively, confirming that arginine methylation is an important regulator of cellular function. A recently described inhibitor of PRMTs 1 and 8 (trans-2, 3- dimethoxy-β- nitrostyrene) was used to determine the effect of PRMT1 and 8 inhibition in glial and glioblastoma cells. It was discovered that the PRMT1/8 inhibitor had a cytotoxic effect on control glial cells but a cytostatic effect on glioblastoma cells. The PRMT1/8 inhibitor caused a significant arrest in the S phase of the cell cycle in all cell lines except in the T98G cells. Cells treated with the PRMT1/8 inhibitor were more sensitive to UV exposure and took longer to recover according to cell number. This suggests that the PRMT1/8 inhibitor may be a potential novel therapeutic agent that could be used in combination with DNA damaging chemotherapy agents. In summary, protein arginine methylation and the expression of PRMTs differs between normal glial cells and glioblastoma cells. Control glial and glioblastoma cells were sensitive to the inhibition of PRMT1/8 in a PRMT1-dependent manner and this contributed to a delayed DNA damage response when the cells were exposed to UV. The newly gained insight supports that protein arginine methylation is a key regulator of carcinogenesis in glioblastoma and has identified PRMTs as a therapeutic target. The results may contribute to the future discovery of novel drugs that can be used for cancer treatment.
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Castaneda-Gomez, Laura. "Soil organic matter dynamics under elevated CO2 : mechanisms of impact." Thesis, 2019. http://hdl.handle.net/1959.7/uws:54453.

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Soil carbon (C) is one of the most relevant reservoirs of this element on Earth and plays a critical role in climate regulation. The effects of rising atmospheric carbon dioxide (CO2) concentrations on soil C cycling and soil C stocks have been extensively investigated but the mechanisms by which the impact eCO2 may be altered are still not well understood. This is hindering our capacity to improve the predictions of the fate of C stocks and further impacts on climate change. In this thesis, I explored different mechanisms mediating the impact of eCO2 on SOM dynamics accounting for effects on both C inputs and outputs. This involved isotopic techniques, which allowed me to quantify two isotopically different C pools: a new C pool, derived from the recently fixed CO2 by plants and an old C pool, defined as the pre-existent C in the organic substrates or native soil. By separating these different C pools, I could assess gross C losses and gains, obtaining more accurate measurements of changes in the soil C reserves due to eCO2. The experiments included in this thesis were carried out in a Free Air CO2 enrichment (FACE) experiment located in a mature Eucalyptus woodland and in controlled conditions, using whole plant-soil systems with components extracted from this ecosystem. The mechanisms explored in this thesis include: the role of different belowground organic substrates altering the effects of eCO2 on their decomposition, the effects of root mediation and the influence of nutrient availability, particularly of phosphorus, mediating SOM decomposition under eCO2 conditions. Moreover, I also explored the effects of this climate change factor on soil microbial communities and their role in soil C cycling, including symbiotic fungi (mycorrhizae) found in plant’s roots. The results presented in this thesis contribute to filling the gap in knowledge regarding the influence of eCO2 on soil C cycling in mature forests with P limiting conditions and the mechanisms influencing altered soil C dynamics in such ecosystems. Overall, it can be concluded that isolating the confounded effects of eCO2 on C inputs and outputs from soil C stocks with eCO2 provides accurate information of the impact of eCO2 on C processes than direct measurements of the stocks. Specifically, enhanced gross loss of C with eCO2 were confirmed, an observation that while often hypothesised is elusive. This effect was stronger for root litter, a fresh C substrate. Long-term consequences of such impacts are likely important for the ecosystem C balance and should be further investigated. Moreover, the enhancement in SOM decomposition under eCO2 conditions due to a rhizosphere priming effect was not observed for this P-limited woodland and thus, I provide evidence that this effect might be contingent on resource availability (nutrients –particularly P -and water) that changes seasonally and with depth in the soil profile. Finally, I demonstrate that soil C cycling responses to eCO2 are contingent to P availability and that low soil P conditions do not necessarily lead to increased SOM decomposition, as low N conditions are reported to do. Therefore, generalisations of the impacts of nutrient availability on SOM decomposition under eCO2 conditions should be avoided. More information about the specific mechanisms determining changes in soil C dynamics with P limitation under eCO2 is needed to better predict changes in global soil C stocks.
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Abuorabi, Yousef. "Skills of forensic accountants as expert witnesses and admissibility of expert testimony." Thesis, 2019. http://hdl.handle.net/1959.7/uws:56773.

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The demand for accounting expert witness services has increased over the past decade, as has the diversity of areas that expert witnesses are required to cover. Consequently, many universities and colleges are currently considering adding forensic accounting courses to their curriculum (Wang et al. 2016, DiGabriele 2010). Identifying appropriate forensic accounting skills will aid both academia and professional bodies to integrate these skills into their accounting curriculum (Bhasin 2016). This will help accounting students of tertiary institutions and professional bodies gain appropriate forensic accounting skills and techniques (Seda & Kramer 2015). Accounting expert witnesses are called to testify in cases related to accounting or financial matters, such as fraud cases, that are beyond the knowledge or understanding of judges and jurors. Their expert testimony is provided as opinion evidence based on the expert’s training, study or experience. Accordingly, forensic accountants (FAs) should acquire skills that enable them to perform their duties as expert witnesses effectively (DiGabriele & Huber 2015; Heitger & Heitger 2008). Analysing the existing literature has revealed a lack of studies focusing on the skills that FAs require, specifically on litigation support services in the context of Australia (Bhasin 2016; van Akkeren & Tarr 2014). Therefore, the present study attempts to fill a knowledge gap and contribute to the development of this professional niche in Australia and the other countries. This study aims to investigate the main skills that FAs should possess to act as expert witnesses in courts from the perception of three stakeholder groups: lawyers, professional accountants and accounting academics. Additionally, this study inspects the factors affecting the admissibility of expert testimony. Further, it inspects the variance in the perceptions of the above three groups regarding the skills required for expert witnesses. Moreover, the research project explores the essential requirements that are required for FAs to practice expert witnessing and litigation support services before the court in the Australian context—including level of education, area of specialisation, forensic accounting credentials, the career pathway of accounting expert witnesses and computer-based forensic techniques. Institutional theory and agency theory are adopted to underpin and explain the objectives of the study. From an institutional perspective, identifying the skills, ethics and other requirements that FAs should possess to act as expert witnesses will improve their work and assist the efforts to standardise forensic accounting as a profession in Australia. This will reduce the institutional pressures on forensic accounting and meet the expectations of those who use these services, thus legitimising and improving the industry. On the other hand, from an agency perspective, improving the skills of FAs will reduce the conflict between the principal (users of FAs services) and the agent (FAs), which thus reduces agency costs by aligning the objectives of principal and agent. The study is a descriptive design utilising a mixed-methods approach with quantitative and qualitative elements. A literature review was conducted to identify the basic skills of accounting expert witnesses, which led to developing a literature-based list of forensic accounting skills (LFAS). The list contains six sets of skills in forensic accounting. A set of hypotheses was formulated and tested by using data collected from a questionnaire and interview survey. The questionnaire was distributed by email using the online survey distribution tool, Survey Monkey, and the interviews were conducted by phone. Data collected from these two techniques were analysed using statistical analysis software, including Excel, the statistical package for social science (SPSS), analysis of variance (ANOVA) and NVivo. The findings from the questionnaire and interviews were used to test and validate the LFAS. The results indicated that the participants agreed on the importance of numerous skills that FAs should possess to practice expert witness services, such as communication skills, auditing skills, investigative flexibility, legal knowledge, ability to simplify information and professional independence. In contrast, the respondents disagreed on the importance of other skills, such as knowledge and understanding of criminology, management, family law knowledge, confidence, a creative mindset and public interest. In the interviews, participants also highlighted the importance of new skills that were not previously addressed by relevant studies or the questionnaires’ results, such as attention to detail, computer skills, critical thinking and valuation skills. Study results also revealed the factors that can affect the admissibility of accounting expert witnesses from the participants’ perspectives. One important result is the objectivity of the expert. A second important result is the view that the experts must comply with the court rules and code of conduct for accounting expert witnesses. A third result was that the experts’evidence must be based on their study, training and experience and that the report evidence submitted to the Court must be relevant, reliable and within the scope of tasks assigned to the experts. Finally, results revealed the belief that the expert’s opinion should be supported by facts and that expert witnesses should demonstrate the methods and documents used to prove these facts. The findings also identified the main requirements for FAs to act as expert witnesses from the perspective of major stakeholders, including that the master’s degree was considered the appropriate level of education for FAs; that law was selected as the preferred discipline for FAs, along with a degree in accounting; that CPA or CA was chosen as the best credentials for expert witnesses in accounting; that obtaining a degree in accounting with practical experience in a related field was the best path for commencing a career as a FA expert; and that special computer skills in forensic and investigation packages were deemed critical for FAs.
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