The University of Queensland

Does professional accounting qualification matter for the provision of accounting services?

Slapnicar, Sergeja, Groff, Maja Zaman and Stumberger, Neza (2013). Does professional accounting qualification matter for the provision of accounting services?. Accounting in Central and Eastern Europe. (pp. 255-277) edited by Cătălin Nicolae Albu and Răzvan V. Mustaţă. Bingley, United Kingdom: Emerald. doi: 10.1108/S1479-3563(2013)0000013016

Objective rewarding, managerial motivation and organizational commitment: the intervening role of justice

Hartmann, Frank G.H. and Slapničar, Sergeja (2008). Objective rewarding, managerial motivation and organizational commitment: the intervening role of justice. Performance measurement and management: measuring and rewarding performance. (pp. 127-144) edited by Marc J. Epstein and Jean-François Manzoni. Bingley, United Kingdom: Emerald. doi: 10.1016/S1479-3512(08)18006-6

Organizational culture and managerial control after an international acquisition

Buhovac Rejc, Adriana and Slapničar, Sergeja (2007). Organizational culture and managerial control after an international acquisition. New emerging economies and their culture. (pp. 101-118) edited by Janez Prasnikar and Andreja Cirman. New York, NY, United States: Nova Science Publishers.

Aligning performance measurement and incentive systems to improve financial performance

Rejc Buhovac, Adriana and Sergeja, Slapnicar (2006). Aligning performance measurement and incentive systems to improve financial performance. Performance measurement and management control : improving organizations and society . (pp. 479-503) edited by Marc J. Epstein and Jean-Francois Manzoni. Amsterdam, Netherlands: Elsevier.

Reporting on corporate social responsibility

Sergeja, Slapnicar (2006). Reporting on corporate social responsibility. Competitiveness, social responsibility and economic growth. (pp. 339-353) edited by Janez Prasnikar. New York, NY USA: Nova Science Publishers.

Determinants of performance measurement system design and corporate financial performance

Rejc, A. and Slapnicar, S. (2004). Determinants of performance measurement system design and corporate financial performance. Performance Measurement and Management Control: Superior Organizational Performance. (pp. 47-73) edited by Epstein, M. J. and Manzoni, J. F.. San Diego, CA United States: Elsevier.

The three lines model in cybersecurity governance and risk management

Bongiovanni, Ivano, Slapničar, Sergeja, Axelsen, Micheal and Stockdale, David (2024). The three lines model in cybersecurity governance and risk management. ISACA Journal, 1 (2024).

A pathway model to five lines of accountability in cybersecurity governance

Slapničar, Sergeja, Axelsen, Micheal, Bongiovanni, Ivano and Stockdale, David (2023). A pathway model to five lines of accountability in cybersecurity governance. International Journal of Accounting Information Systems, 51 100642, 100642. doi: 10.1016/j.accinf.2023.100642

Designing a financial quantification model for cyber risk: a case study in a bank

Pollmeier, Santiago, Bongiovanni, Ivano and Slapničar, Sergeja (2023). Designing a financial quantification model for cyber risk: a case study in a bank. Safety Science, 159 106022, 106022. doi: 10.1016/j.ssci.2022.106022

Governing cybersecurity from the boardroom: challenges, drivers, and ways ahead

Gale, Megan, Bongiovanni, Ivano and Slapnicar, Sergeja (2022). Governing cybersecurity from the boardroom: challenges, drivers, and ways ahead. Computers and Security, 121 102840, 102840. doi: 10.1016/j.cose.2022.102840

How Effective Is Your Cybersecurity Audit?

Drašček, Matej, Slapničar, Sergeja, Vuko, Tina and Čular, Marko (2022). How Effective Is Your Cybersecurity Audit?. ISACA Journal, 3.

An exploratory study of organizational cyber resilience, its precursors and outcomes

Tsen, Elinor, Ko, Ryan K. L. and Slapnicar, Sergeja (2022). An exploratory study of organizational cyber resilience, its precursors and outcomes. Journal of Organizational Computing and Electronic Commerce, 32 (2), 1-22. doi: 10.1080/10919392.2022.2068906

Effectiveness of cybersecurity audit

Slapničar, Sergeja, Vuko, Tina, Čular, Marko and Drašček, Matej (2022). Effectiveness of cybersecurity audit. International Journal of Accounting Information Systems, 44 (Internal Auditor 67 2 2010) 100548, 1-21. doi: 10.1016/j.accinf.2021.100548

Can process accountability mitigate myopic biases? An experimental analysis

Ličen, Mina and Slapničar, Sergeja (2022). Can process accountability mitigate myopic biases? An experimental analysis. Journal of Management Control, 33 (1), 1-26. doi: 10.1007/s00187-021-00330-7

The Moderating Effect of Achievement Motive on Performance Feedback in Choices of Challenging Tasks

Slapničar, Sergeja, Oblak, Karla and Ličen, Mina (2021). The Moderating Effect of Achievement Motive on Performance Feedback in Choices of Challenging Tasks. Journal of Management Accounting Research, 34 (2), 201-220. doi: 10.2308/jmar-2020-084

Funds transfer pricing and segment profitability—the case of Adriatic Bank

Slapničar, Sergeja and King, Robyn (2021). Funds transfer pricing and segment profitability—the case of Adriatic Bank. IMA Educational Case Journal, 14 (2).

Management accountants’ empathy and their violation of fiduciary duties: a replication and extension study using fMRI

Slapničar, Sergeja, Ličen, Mina, Hartmann, Frank G. H., Ozimič, Anka Slana and Repovš, Grega (2021). Management accountants’ empathy and their violation of fiduciary duties: a replication and extension study using fMRI. Behavioral Research in Accounting, 33 (1), 21-42. doi: 10.2308/bria-2020-021

The effect of internal auditors’ engagement in risk management consulting on external auditors’ reliance decision

Čular, Marko, Slapničar, Sergeja and Vuko, Tina (2020). The effect of internal auditors’ engagement in risk management consulting on external auditors’ reliance decision. European Accounting Review, 29 (5), 1-22. doi: 10.1080/09638180.2020.1723667

The role of cognitive frames in combined decisions about risk and effort

Oblak, Karla, Ličen, Mina and Slapničar, Sergeja (2018). The role of cognitive frames in combined decisions about risk and effort. Management Accounting Research, 39, 35-46. doi: 10.1016/j.mar.2017.07.001

The impact of social pressure and monetary incentive on cognitive control

Ličen, Mina, Hartmann, Frank, Repovš, Grega and Slapničar, Sergeja (2016). The impact of social pressure and monetary incentive on cognitive control. Frontiers in Psychology, 7 93. doi: 10.3389/fpsyg.2016.00093

The usefulness of CAPM for the Slovenian capital market (in original: Uporabnost modela določanja donosnosti lastniškega kapitala za slovenski kapitalski trg)

Poje, Tamara, Slapnicar, Sergeja and Valentincic, Aljoša (2016). The usefulness of CAPM for the Slovenian capital market (in original: Uporabnost modela določanja donosnosti lastniškega kapitala za slovenski kapitalski trg). Economic and Business Review: for Central and South-Eastern Europe, 18, 73-88.

An experimental study of the effects of negative, capped and deferred bonuses on risk taking in a multi-period setting

Hartmann, Frank and Slapnicar, Sergeja (2015). An experimental study of the effects of negative, capped and deferred bonuses on risk taking in a multi-period setting. Journal of Management & Governance, 19 (4), 875-896. doi: 10.1007/s10997-014-9297-6

Can oversight mitigate auditor's motivated reasoning? An experimental study

Slapničar, S., Lončarski, I. and Zaman Groff, M. (2015). Can oversight mitigate auditor's motivated reasoning? An experimental study. Economic and Business Review, 17 (3), 371-391. doi: 10.15458/85451.7

The analysis of managerial compensation in privately-held companies in Slovenia (in original: Analiza managerskih zaslužkov v nejavnih družbah v Sloveniji)

Genorio, Meta, Madon, Maša and Slapnicar, Sergeja (2015). The analysis of managerial compensation in privately-held companies in Slovenia (in original: Analiza managerskih zaslužkov v nejavnih družbah v Sloveniji). Economic and Business Review, 17, 71-87.

The influence of professional qualification on customer perceptions of accounting services quality and retention decisions

Zaman Groff, M., Slapničar, S. and Štumberger, N. (2015). The influence of professional qualification on customer perceptions of accounting services quality and retention decisions. Journal of Business Economics and Management, 16 (4), 753-768. doi: 10.3846/16111699.2013.858076

Identifying temporal relationships within multidimensional performance measurement

Slapničar, Sergeja and Buhovac, Adriana Rejc (2014). Identifying temporal relationships within multidimensional performance measurement. Journal of Business Economics and Management, 15 (5), 978-993. doi: 10.3846/16111699.2013.789450

Do auditors indicate financial distress of organisations to creditors? (Ali revizorji opozarjajo upnike na financne tezave podjetij?)

Pikelj, Urska and Slapnicar, Sergeja (2014). Do auditors indicate financial distress of organisations to creditors? (Ali revizorji opozarjajo upnike na financne tezave podjetij?). Bančni vestnik (The Banking Journal), 63 (7/8), 10-14.

Will impairments based on expected loss model mitigate procyclicality? (Bodo oslabitve na podlagi pricakovanih izgub zmanjsale prociklicnost?)

Slapnicar, Sergeja and Skapin, Marusa (2013). Will impairments based on expected loss model mitigate procyclicality? (Bodo oslabitve na podlagi pricakovanih izgub zmanjsale prociklicnost?). Bančni vestnik (The Banking Journal), 62 (1/2), 45-49.

Can neuroscience inform management accountants?

Hartmann, Frank, Kramer, Stephan, Bosman, Conrado, Slapnicar, Sergeja and Dalla Via, Nicola (2012). Can neuroscience inform management accountants?. Financial Management, 50-53.

The perceived fairness of performance evaluation: the role of uncertainty

Hartmann, Frank and Slapničar, Sergeja (2012). The perceived fairness of performance evaluation: the role of uncertainty. Management Accounting Research, 23 (1), 17-33. doi: 10.1016/j.mar.2011.10.004

Consolidation issues of an international group from the currency risk perspective (Problematika konsolidacije mednarodne skupine z vidika valutnega tveganja)

Cercek, Gregor and Slapnicar, Sergeja (2012). Consolidation issues of an international group from the currency risk perspective (Problematika konsolidacije mednarodne skupine z vidika valutnega tveganja). Revizor: revija o reviziji, 223 (1), 71-88.

Pay fairness and intrinsic motivation: the role of pay transparency

Hartmann, Frank and Slapnicar, Sergeja (2012). Pay fairness and intrinsic motivation: the role of pay transparency. International Journal of Human Resource Management, 23 (20), 4283-4300. doi: 10.1080/09585192.2012.664962

Corporate governance in the Slovenian banking sector: an empirical survey

Kosak, Marko, Loncarski, Igor and Slapnicar, Sergeja (2011). Corporate governance in the Slovenian banking sector: an empirical survey. Bančni vestnik (The Banking Journal), 59 (11), 29-38.

Valuation of copyrights (Vrednotenje avtorskih pravic)

Sušnik, Suzana and Slapnicar, Sergeja (2010). Valuation of copyrights (Vrednotenje avtorskih pravic). Revizor: Revija o reviziji, 21 (5), 58-73.

Fair value and financial crisis - the revealed issues and some proposed remedies (Postena vrednost in financna kriza - razkrite tezave in nekatere predlagane resitve)

Curk, Maja and Slapnicar, Sergeja (2010). Fair value and financial crisis - the revealed issues and some proposed remedies (Postena vrednost in financna kriza - razkrite tezave in nekatere predlagane resitve). Revizor: revija o reviziji, 21 (2), 65-82.

Pay me right: reference values and executive compensation

Gregoric, Aleksandra, Polanec, Saso and Slapnicar, Sergeja (2010). Pay me right: reference values and executive compensation. European Financial Management, 16 (5), 778-804. doi: 10.1111/j.1468-036X.2010.00558.x

Improvements in financial reporting and challenges for corporate governance

Rus, Marko and Slapnicar, Sergeja (2009). Improvements in financial reporting and challenges for corporate governance. Bančni vestnik (The Banking Journal), 58 (11), 111-119.

How formal performance evaluation affects trust between superior and subordinate managers

Hartmann, Frank and Slapničar, Sergeja (2009). How formal performance evaluation affects trust between superior and subordinate managers. Accounting, Organizations and Society, 34 (6-7), 722-737. doi: 10.1016/j.aos.2008.11.004

Business profitability of forestry companies having a concession for state-owned forest use (Dobičkonosnost poslovanja gozdarskih družb s koncesijo za izkoriščanje državnih gozdov)

Kavcic, Slavka and Slapnicar, Sergeja (2008). Business profitability of forestry companies having a concession for state-owned forest use (Dobičkonosnost poslovanja gozdarskih družb s koncesijo za izkoriščanje državnih gozdov). Gozdarski vestnik, 66 (4), 235-244.

"Hard" and "soft" management controls

Hartmann, Frank and Slapnicar, Sergeja (2007). "Hard" and "soft" management controls. Management Control & Accounting, 26-31.

The role of balanced, strategic, cascaded and aligned performance measurement in enhancing firm performance

Rejc Buhovac, Adriana and Slapnicar, Sergeja (2007). The role of balanced, strategic, cascaded and aligned performance measurement in enhancing firm performance. Economic and Business Review: for Central and South-Eastern Europe, 9 (1), 47-78.

Harde en zachte managementbeheersing: beheersingssystemen

Hartmann, Frank and Slapnicar, Sergeja (2007). Harde en zachte managementbeheersing: beheersingssystemen. Management Executive, 46-49.

Dividend policy of Slovenian publicly listed companies (Dividendna politika podjetij slovenskega borznega in prostega trga)

Slapnicar, Sergeja (2004). Dividend policy of Slovenian publicly listed companies (Dividendna politika podjetij slovenskega borznega in prostega trga). Revizor: revija o reviziji, 15 (4/5), 40-62.

The impact of executive managers' compensation contracts on performance measurement in large Slovenian companies (Vpliv pogodb o nagrajevanju članov uprav na merjenje uspešnosti poslovanja v velikih slovenskih podjetjih)

Rejc Buhovac, Adriana and Slapnicar, Sergeja (2003). The impact of executive managers' compensation contracts on performance measurement in large Slovenian companies (Vpliv pogodb o nagrajevanju članov uprav na merjenje uspešnosti poslovanja v velikih slovenskih podjetjih). Organizacija : revija za management, informatiko in kadre, 36 (10), 668-677.

Earnings management incentives in post-transitional countries : empirical evidence from Slovenia

Kavcic, Slavka and Slapnicar, Sergeja (2003). Earnings management incentives in post-transitional countries : empirical evidence from Slovenia. Revue internationale de sociologie, 13 (3), 481-498. doi: 10.1080/0390670032000139485

Managing earnings: factors that may influence the choice of depreciation method in large Slovenian firms

Slapnicar, Sergeja (2002). Managing earnings: factors that may influence the choice of depreciation method in large Slovenian firms. Economic and Business Review: for Central and South-Eastern Europe, 4 (2), 103-127.

Research on discretional choices in financial reporting (Raziskave diskrecijske izbire pri računovodskem poročanju)

Slapnicar, Sergeja (2002). Research on discretional choices in financial reporting (Raziskave diskrecijske izbire pri računovodskem poročanju). Revizor: revija o reviziji, 13 (6), 24-46.

Contribution of various economic and non-economic theories to management accounting control (In Croatian: Doprinosi različitih ekonomskih i neekonomskih teorija razvoju računovodstva za nadzor)

Slapnicar, Sergeja and Kavcic, Slavka (2000). Contribution of various economic and non-economic theories to management accounting control (In Croatian: Doprinosi različitih ekonomskih i neekonomskih teorija razvoju računovodstva za nadzor). Računovodstvo i financije, 46 (4), 21-28.

Measuring cyber risk: integrating methodological, behavioral, and organizational perspectives

Slapnicar, Sergeja, Axelsen, Micheal and Eulerich, Marc (2023). Measuring cyber risk: integrating methodological, behavioral, and organizational perspectives. Accounting and Finance Association of Australia and New Zealand, Gold Coast, QLD Australia, 2-4 July 2023.

Measuring and managing cyber risk

Slapnicar, Sergeja, Axelsen, Micheal and Eulerich, Marc (2023). Measuring and managing cyber risk. European Accounting Association Congress, Helsinki, Finland, 24-26 May 2023.

Can accountability mitigate managerial myopia?

Ličen, Mina and Slapničar, Sergeja (2019). Can accountability mitigate managerial myopia?. 10th EIASM Conference on Performance Measurement and Management Control, Nice, France, 18 - 20 September 2019.

The effect of accountability on managerial myopia

Ličen, Mina and Slapničar, Sergeja (2019). The effect of accountability on managerial myopia. European Accounting Association Annual Congress, Paphos, Greece, 29-31 May 2019.

What matters more to engage in challenging tasks: achievement motive, monetary reward or feedback?

Slapničar, Sergeja, Oblak, Karla and Ličen, Mina (2019). What matters more to engage in challenging tasks: achievement motive, monetary reward or feedback?. EIASM 7th Reward Management Conference, Brussels, Belgium, 13-14 December 2019.

External auditor reliance on internal audit : the moderating role of audit committee

Cular, Marko, Slapnicar, Sergeja and Vuko, Tina (2018). External auditor reliance on internal audit : the moderating role of audit committee. European Accounting Association Annual Congress, Milan, Italy, 30 May - 1 June 2018.

Gender differences in incentive sensitivity

Oblak, Karla, Licen, Mina and Slapnicar, Sergeja (2018). Gender differences in incentive sensitivity. European Accounting Association Annual Congress, Milan, Italy, 30 May - 1 June 2018.

Incentive sensitivity to achievement motivation in cognitive task

Slapnicar, Sergeja , Oblak, Karla and Licen, Mina (2017). Incentive sensitivity to achievement motivation in cognitive task. European Network for Experimental Accounting Research (ENEAR), Leuven, Belgium, 2-3 June 2017.

Incentive sensitivity in relation to achievement motivation in cognitive tasks

Oblak, Karla and Slapnicar, Sergeja (2017). Incentive sensitivity in relation to achievement motivation in cognitive tasks. European Accounting Association Annual Congress, Valencia, Spain, 10-12 May 2017.

Does accountability enhance cognitive control? : experimental evidence

Licen, Mina, Hartmann, Frank, Slana, Anka, Slapnicar, Sergeja and Repovs, Grega (2015). Does accountability enhance cognitive control? : experimental evidence. European Accounting Association Annual Congress, Glasgow, Scotland, 28-30 April 2015.

The role of cognitive frames in combined decisions about risk level and effort exertion

Oblak, Karla, Licen, Mina and Slapnicar, Sergeja (2015). The role of cognitive frames in combined decisions about risk level and effort exertion. European Accounting Association Annual Congress, Glasgow, Scotland, 28-30 April 2015.

Does a long-term personal relationship between an auditor and a client invoke conscious misjudgements or unconscious biases? An experimental Does a long-term personal relationship between an auditor and a client invoke conscious misjudgements or unconscious biases? : an experimental analysis

Slapnicar, Sergeja , Licen, Mina and Bostjancic, Eva (2014). Does a long-term personal relationship between an auditor and a client invoke conscious misjudgements or unconscious biases? An experimental Does a long-term personal relationship between an auditor and a client invoke conscious misjudgements or unconscious biases? : an experimental analysis. European Accounting Association Annual Congress, Tallin, Estonia, 21-23 May 2014.

The influence of professional qualification on customers perceived quality of accounting services and retention decision

Stumberger, Neza, Slapnicar, Sergeja and Zaman Groff, Maja (2013). The influence of professional qualification on customers perceived quality of accounting services and retention decision. European Accounting Association Annual Congress, Paris, France, 6-8 May 2013.

Vpliv merjenja uspešnosti in nagrajevanja uprav na njihovo odločanje

Slapnicar, Sergeja (2013). Vpliv merjenja uspešnosti in nagrajevanja uprav na njihovo odločanje. Annual Congress of the Slovenian Accounting Association, Portoroz, Slovenia, 28 April 2013. Ljubljana, Slovenia: Zveza Ekonomistov Slovenije.

How to mitigate auditors' conscious and unconscious bias?

Slapnicar, Sergeja , Zaman Groff, Maja and Loncarski, Igor (2012). How to mitigate auditors' conscious and unconscious bias?. American Accounting Association Annual Congress, Washington, DC, United States, 4-8 August 2012.

Identifying temporal relationships within multidimensional performance measurement

Slapnicar, Sergeja and Rejc Buhovac, Adriana (2011). Identifying temporal relationships within multidimensional performance measurement. Conference on Performance Measurement and Management Control,, Nice, France, 7-9 September 2011.

Prirejanje poslovnega izida in finančnega stanja podjetja ter možnosti za preprečevanje le-tega

Slapnicar, Sergeja (2011). Prirejanje poslovnega izida in finančnega stanja podjetja ter možnosti za preprečevanje le-tega. Annual Congress of the Slovenian Accounting Association, Portoroz, Slovenia, 26 April 2011.

The effect of bonus scheme and bonus deferral on risk propensity : an experimental analysis

Hartmann, Frank and Slapnicar, Sergeja (2010). The effect of bonus scheme and bonus deferral on risk propensity : an experimental analysis. Workshop on accounting and regulation, Siena, Italy, 23-25 September 2010.

Disclosures of off-balance sheet arrangements

Slapnicar, Sergeja (2009). Disclosures of off-balance sheet arrangements. The Slovenian Institute of Auditors Annual Congress, Portoroz, Slovenia, 20 April 2009.

Pay me right: reference values and executive compensation

Gregoric, Aleksandra, Polanec, Saso and Slapnicar, Sergeja (2009). Pay me right: reference values and executive compensation. European Financial Management Symposium, Cambridge, United Kingdom, 9-11 April 2009.

Performance evaluation justice: impact of personality and context

Hartmann, Frank and Slapnicar, Sergeja (2008). Performance evaluation justice: impact of personality and context. 6th Conference on New Directions in Management Accounting, Brussels, Belgium, 15-17 December 2008.

How formality of managerial control systems affects managerial justice perceptions, motivation and organisational commitment

Hartmann, Frank and Slapnicar, Sergeja (2008). How formality of managerial control systems affects managerial justice perceptions, motivation and organisational commitment. 4th Conference on Performance Measurement and Management Control,, Nice, France, 26-28 September 2008.

The impact of target setting on managerial motivation & performance : the case of an Eastern European bank

Emmanuel, Clive, Kominis, George and Slapnicar, Sergeja (2008). The impact of target setting on managerial motivation & performance : the case of an Eastern European bank. 4th Conference on Performance Measurement and Management Control,, Nice, France, 26-28 September 2008.

Kaj je poštena vrednost kapitalskih inštrumentov na plitkem trgu kapitala?

Slapnicar, Sergeja and Dovc, Gasper (2008). Kaj je poštena vrednost kapitalskih inštrumentov na plitkem trgu kapitala?. The Annual Congress of the Slovenian Association of accountants, auditors, and finance officers, Portoroz, Slovenia, 16-18 April 2008.

Discussion Paper: 2023-2030 Australian Cyber Security Strategy

Abeysooriya, Sasenka, Akhlaghpour, Saeed, Bongiovanni, Ivano, Dowsett, Dallas, Grotowski, Joseph, Holm, Mike, Kim, Dan, Ko, Ryan, Phillips, Andelka M., Slapnicar, Sergeja, Stockdale, David, Swinson, John, Thonon, Geoffroy, Utting, Mark, Walker-Munro, Brendan and Willoughby, Shannon (2023). Discussion Paper: 2023-2030 Australian Cyber Security Strategy. UQ CYBER and AUSCERT.

Dataset of data breaches and ransomware attacks over 15 years from 2004

Tsen, Elinor, Ko, Ryan and Slapnicar, Sergeja (2020). Dataset of data breaches and ransomware attacks over 15 years from 2004. The University of Queensland. (Dataset) doi: 10.14264/dfe5027