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Frank Clarke

BEc Phd
Honorary Professor
frank.clarke@sydney.edu.au

Room 307
H69 - Economics and Business Building
The University of Sydney
NSW 2006 Australia

Phone: +61 2 9036 6521
Fax: +61 2 9351 6638

Publications

2015

2
Book Section/s

Dean G and Clarke FL 2015 'True and Fair, A Business Ethos ‘Par Excellence’' in Routledge Companion to Financial Accounting Theory, ed. Stewart Jones, Routledge, Abingdon, United Kingdom

2014

1
Book/s

Clarke FL, Dean G and Egan M 2014 'The Unaccountable & Ungovernable Corporation: Companies' use-by date close in', Routledge, Abingdon, United Kingdom, pp. 177

2
Book Section/s

Clarke FL and Dean G 2014 'Corporate Collapse: Regulatory, Accounting and Ethical Failure' in Accounting and Regulation: New Insights on Governance, Markets and Institutions, ed. Roberta di Pietra, Stuart McLeay and Joshua Ronen, Springer, New York, United States, pp. 9-29

4
Journal Article/s

Dean G, Clarke FL and Egan M 2014 'Corporate capers, accounting and governance reform', Governance Directions, vol.October:9, pp. 541-45

2013

2
Book Section/s

Clarke FL, Dean G and Edwards JR 2013 'An historical perspective from the work of Chambers' in The Routledge Companion to Accounting Communication, ed. Lisa Jack, Jane Davison and Russell Craig, Routledge, Abingdon, United Kingdom, pp. 26-41

4
Journal Article/s

Edwards JR, Dean G, Clarke FL and Wolnizer P 2013 'Accounting academic elites: the tale of ARIA', Accounting, Organizations and Society, vol.38:5, pp. 365-81 Link

12
Newspaper Article/s

Dean G and Clarke FL 2013 'Auditors and Quality Control (Letter-to-the-Editor)', Australian Financial Review - 25 February

2012

2
Book Section/s

Dean G and Clarke FL 2012 'When History is Ignored: Business Black Swans and the Use and Abuse of a Notion' in Regulatory Failure And The Global Financial Crisis: An Australian Perspective, ed. Mohamed Ariff, John Farrar and Ahmed M. Khalid, Edward Elgar Publishing, Cheltenham, United Kingdom, pp. 214-30

Clarke FL 2012 'The use and abuse of accrual accounting in the public sector' in L'applicazione della contabilità economica nel settore pubblico: aspettative, risultati e criticità (The application of the economical bookeeping in the public area: expectations, resulted and criticality), ed. Francesco Capalbo, Giappichelli, Torino, Italy, pp. 3-26

10
Report/s

Clarke FL and Dean G 2012 'Submission in response to the 29 November 2011 Treasury Discussion Paper related to the June 2010 Corporations Amendment (Corporate Reporting Reform) Act 2010: Improving Australia's Corporate Reporting', Australian Government Treasury

12
Newspaper Article/s

Dean G and Clarke FL 2012 'Standards hobble auditors (Opinion piece)', Australian Financial Review- 22 June

Dean G and Clarke FL 2012 'ASIC needs to sharpen its teeth (Opinon piece)', Australian Financial Review- 22 March, Australia, pp. 71

2011

2
Book Section/s

Dean G and Clarke FL 2011 '[Accounting in] Australia' in A Global History of Accounting, Financial Reporting and Public Policy: Part C: Asia and Oceania, ed. G. Previtts, P. Walton and P. Wolnizer , Emerald Group Publishing Limited , United Kingdom, pp. 1-34

4
Journal Article/s

Clarke FL, Dean G and Wells M 2011 'Sydney School of Accounting: 50th Anniversary', The Accounting Historians Notebook, vol.34:1, pp. 12-18

5
Conference Paper/s

Dean G, Clarke FL, Edwards D and Wolnizer P 2011 'ARIA - Pursuit of an Ideal', 34th European Accounting Association Annual Congress EAA 2011, Rome, Italy, 22nd April 2011

2010

1
Book/s

Clarke FL, Dean G and Wells M 2010 'Monograph- The Sydney School of Accounting: The Chambers Years', University of Sydney, Sydney, Australia

4
Journal Article/s

Dean G and Clarke FL 2010 'Commentary: Business Black Swans and the Use and Abuse of a Notion', Australian Accounting Review, vol.20:2, pp. 185-194

Dean G and Clarke FL 2010 'Ray Chambers and Ernest Weinwurm – Scholars in Unison on Measurement in Accounting', The Accounting Historians Journal, vol.37:2, pp. 1-37

Dean G and Clarke FL 2010 'Unresolved Methodological Questions at the Cross-section of Accounting and Finance', International Review of Business Research Papers, vol.6:5, pp. 20-32

Clarke FL 2010 '‘Alas Poor Hicks’, Indeed! Sixty Years of Use and Abuse- Commentary on Bromwich et al', Abacus, vol.46:3, pp. 377-86

10
Report/s

Dean G and Clarke FL 2010 'Submission in response to ‘Exposure Draft of the Corporations Amendment (Corporate Reporting Reform) Bill 2010',

12
Newspaper Article/s

Clarke FL and Dean G 2010 'ASIC is wounded again - Time to rethink', Australian Financial Review, pp. 55

2009

2
Book Section/s

Lee TA, Clarke FL and Dean G 2009 'Scandals' in The Routledge Companion to Accounting History, ed. R.J. Edwards & S.P. Walker, Routledge, London, United Kingdom, pp. 408-29

Dean G and Clarke FL 2009 'History’s Role in Resolving Accounting’s Dilemmas' in Practices, Profession and Pedagogy in Accounting: Essays in Honour of Bill Birkett, ed. Jane Baxter and Chris Poullaos, Sydney University Press, Sydney, Australia, pp. 78-101

4
Journal Article/s

Dean G, Clarke FL and Edwards J 2009 'Merchants' accounts, performance assessment and decision making in mercantilist Britain', Accounting, Organizations and Society, vol.34:5, pp. 551-70

Bradbury M, Dean G and Clarke FL 2009 'Incentives for Non-Disclosure by Corporate Groups', Abacus, vol.45:4, pp. 429-54

5
Conference Paper/s

Dean G and Clarke FL 2009 'When History is Ignored: Business Black Swans and the Use and Abuse of a Notion', Academic Association of Historians in Australian and New Zealand Business Schools (AAHANZBS) – Inaugural Conference, University of Sydney, Australia, 15th December 2009

11
Seminar Paper/s

Dean G, Bradbury M and Clarke FL 2009 'Incentives for Cross Guarantee Financing, Departmental Seminar, Stockholm School of Economics May 2009

12
Newspaper Article/s

Dean G and Clarke FL 2009 'A “Mission Impossible’ for Auditors', Australian Financial Review, pp. 63

Dean G and Clarke FL 2009 'One.Tel ruling proves solvency a thorny issue', Autsralian Financial Review, pp. 59

Dean G and Clarke FL 2009 'Moment of truth for the accounts', Australian Financial Review, pp. 63

Dean G and Clarke FL 2009 'Taking a bath can be financially independent', Australian Financial Review, pp. 63

Dean G and Clarke FL 2009 'Opinion piece-Golden handshakes have a strong grip', The Newcastle Herald, pp. 9

Dean G and Clarke FL 2009 'Toxic Plan is nothing but humbug', Australian Financial Review, pp. 55

2008

4
Journal Article/s

Lee TA, Clarke FL and Dean G 2008 'The dominant senior manager and the reasonably careful, skilful, and cautious auditor', Critical Perspectives on Accounting, vol.19:5, pp. 677-711

Dean G, Clarke FL and Margret J 2008 'Solvency solecisms: corporate officers' problematic perceptions', Australian Accounting Review, vol.18:1, pp. 71-80

5
Conference Paper/s

Dean G, Clarke FL and Edwards J 2008 'Merchant accounts, performance assessment and decision making in mercantilist Britain and Europe', 31st Annual Congress of the European Accounting Association (EAA), Rotterdam, Netherlands, 25th April 2008

11
Seminar Paper/s

Dean G, Clarke FL and Edwards J 2008 'Merchants accounts, performance assessment and decision making in mercantilist Britain and Europe, University of Sydney Seminar, Sydney, Australia, 13 January 2008

12
Newspaper Article/s

Clarke FL and Dean G 2008 'Watchdog’s bark has hollow tone', Australian Financial Review - Opinion piece, Australia, pp. 63

Clarke FL and Dean G 2008 'High Cost for audit software a mystery', Australian Financial Review- Letter to the Editor, pp. 75

Clarke FL and Dean G 2008 'Uninformed prone to shocks', Australian Financial Review- Opinion piece, pp. 71

2007

1
Book/s

Clarke FL and Dean G 2007 'Indecent Disclosure: Gilding the Corporate Lily', Cambridge University Press, Melbourne, Australia, pp. 274

5
Conference Paper/s

Dean G, Clarke FL and Bradbury M 2007 'Incentives for Cross Guarantee Financing', ESIAM Accounting Regulation Workshop, Siena, Italy, 21st September 2007

11
Seminar Paper/s

Dean G and Clarke FL 2007 'Consolidated Group Accounts, Frankfurt/Sydney University staff seminar, Frankfurt, Germany, 22 May 2007

12
Newspaper Article/s

Clarke FL and Dean G 2007 'Indecent Disclosures ensure there are plenty of market shocks in store-Opinion piece', The Age

Clarke FL and Dean G 2007 'Accounting for a company's whole story', Australian Financial Review- Opinion Piece, Australia, pp. 63

Clarke FL and Dean G 2007 'Harsh light may shine on non-executives', Australian Financial Review, Australia

2006

1
Book/s

Dean G, Clarke FL and Oliver K 2006 'Corporate Collapse: Accounting, Regulatory and Ethical Failure', Shanghai Republic Publishing House (in conjunction with CUP; foreword by Dawaei Xi, Head of Shanghai National Accounting Institute), Shanghai, China

Clarke FL 2006 'The Tangled Web of Price Variation Accounting', Sydney Uni Press, Sydney, NSW, Australia, pp. 417

4
Journal Article/s

Dean G, Clarke FL and Wolnizer P 2006 'The R. J. Chambers collection – An archivist’s revelations of 20th century accounting thought and practice', Accounting Historian's Journal, vol.33:1, pp. 145-166

Clarke FL 2006 'Introduction: true and fair—anachronism or quality criterion par excellence?', Abacus, vol.33:1, pp. 129-131

Capalbo F and Clarke FL 2006 'The Italian economia aziendale and chambers’ CoCoA', Abacus, vol.42:1, pp. 66-86

6
Conference Proceeding/s

Dean G, Bradbury M and Clarke FL 2006 'Incentives for cross guarantee in corporate groups', Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Wellington, New Zealand, 4th July 2006

11
Seminar Paper/s

Dean G, Clarke FL and Bradbury M 2006 'Incentives for Cross Guarantee Financing, paper presented University of Newcastle, Central Coast Campus Seminar Series, University of Newcastle, Australia, 24 August 2006

2005

1
Book/s

Clarke FL, Dean G and Oliver K 2005 'Corporate Collapse: Accounting, Regulatory and Ethical Failure (Chinese translation edition of 2003 English edition)', ed. Chinese, Republic Publishing House (in conjunction with Cambridge University Press), Shanghai, China

4
Journal Article/s

Clarke FL, Dean G and Wolnizer P 2005 'More questions than answers—A rejoinder to the commentaries on Professor Chambers' 1999 paper "The poverty of accounting discourse"', Accounting Education, vol.14:1, pp. 39-51

Dean G and Clarke FL 2005 'Corporate governance: A case of "misplaced concreteness"?', Advances in Public Interest Accounting - Corporate governance: Does any size fit?, vol.11, pp. 15-39

Dean G and Clarke FL 2005 'Editorial: 'True and fair' & 'fair value' - Accounting and legal will-o'-the-wisps', Abacus, vol.41:2, pp. i-vi

Clarke FL, Dean G and Wolnizer P 2005 'Professor R.J. Chambers: A biographical note', Accounting Education: An International Journal, vol.14:1, pp. 17-18

Dean G and Clarke FL 2005 'Corporate officers' views on cross guarantees and other proposals to "lift the corporate veil"', Company and Securities Law Journal, vol.23:5, pp. 299-321

5
Conference Paper/s

Dean G, Clarke FL and Capalbo F 2005 'The Italian Economia Aziendale and Chambers' CoCoA', International Workshop On Accounting History in Italy, Pisa, Italy, 28th January 2005

6
Conference Proceeding/s

Dean G, Wolnizer P and Clarke FL 2005 'The R.J. Chambers Collection: An archivist's revelations of 20th Century accounting thought and practice', Accounting and Finance Association of Australia and New Zealand (AFAANZ) Annual Conference, Melbourne, VIC, Australia, 5th July 2005

Edwards R, Dean G and Clarke FL 2005 'Merchants accounts, performance assessment and decision-making 1547-1793', European Accounting Association (EAA) 28th Annual Congress, Goteborg, Sweden, 20th May 2005

10
Report/s

Dean G and Clarke FL 2005 'Inquiry into accounting standards', Joint Parliamentary Committee on Corporations and Financial Services Link

12
Newspaper Article/s

Dean G and Clarke FL 2005 'Pursuit of HIH Justice costs taxpayers dear', Newcastle Herald, Newcastle, NSW, Australia

Dean G and Clarke FL 2005 'Double standards: A different take on true and fair', Australian Financial Review

2004

4
Journal Article/s

Clarke FL and Gray R 2004 'A methodology for calculating the allowance for loan losses in commercial banks', Abacus, vol.40:3, pp. 321-341 Link

5
Conference Paper/s

Dean G, Wolnizer P and Clarke FL 2004 'RJ Chambers collection', 10th World Congress of Accounting Historians, St Louis/Oxford, United States, 5th August 2004

8
Magazine Article/s

Dean G and Clarke FL 2004 'True, fair and harder to avoid', Business Review Weekly, pp. 108

10
Report/s

Dean G, Clarke FL and Staunton J 2004 'Fair value measurement', Financial Accounting Standards Board (FASB)

Dean G and Clarke FL 2004 'CLERP 9', Joint Parliamentary Committee on Corporations and Financial Services

11
Seminar Paper/s

Dean G and Clarke FL 2004 'Research in accounting, Research Seminar, University of Western Sydney, Australia March 2004

Dean G and Clarke FL 2004 'Accounting history: Some illustrations, Business History Seminar, University of Sydney, Australia February 2004

12
Newspaper Article/s

Dean G and Clarke FL 2004 'No heart and soul of the pitiless corporate body', Australian Financial Review, Australia, pp. 71

Dean G and Clarke FL 2004 'Group structures win the corporate games', The Newcastle Herald, Newcastle, NSW, Australia

Dean G and Clarke FL 2004 'NAB's Nemesis — Over-governance', Australian Finance Review, Australia

Dean G and Clarke FL 2004 'Lapping it up and ignoring the evidence', Australian Financial Review, Australia

2003

1
Book/s

Clarke FL, Dean G and Oliver K 2003 'Corporate Collapse: Accounting, Regulatory and Ethical Failure', Cambridge University Press, Cambridge, United Kingdom, pp. 371

4
Journal Article/s

Dean G and Clarke FL 2003 'An evolving conceptual framework', Abacus, vol.39:3, pp. 279-298

6
Conference Proceeding/s

Clarke FL, Dean G and Houghton E 2003 'Cross guarantee corporate group financing: An analytical and empirical review of Australia's experience in the 1990's', XXVI Annual Congress of the European Accounting Association, Seville, Spain, 1st - 30th April 2003

11
Seminar Paper/s

Clarke FL, Dean G and Houghton E 2003 'Cross guarantee corporate group financing: An analytical and empirical review of Australia's experience in the 1990's, Research Seminar, School of Business and Economics, Gippsland, VIC, Australia 2003

Clarke FL, Dean G and Houghton F 2003 'Corporate collapse - corporate accountability, Research Seminar, Victorian University of Technology, Australia November 2003

Dean G and Clarke FL 2003 'Accounting - Auditing's devil, Australian National Audit Office, Canberra, Australia November 2003

12
Newspaper Article/s

Dean G and Clarke FL 2003 'A time to rewrite the fine print', Australian Financial Review, Australia

Dean G and Clarke FL 2003 'A rare insight into corporate generic defects', Australian Financial Review

2002

4
Journal Article/s

Dean G, Clarke FL and Wolnizer P 2002 'Editorial: Auditor independence reforms - Recycled ideas', Abacus, vol.38:2, pp. i-iv

Clarke FL, Dean G and Houghton E 2002 'Revitalising group accounting: Improving accountability', Australian Accounting Review, vol.12:3, pp. 58-72

5
Conference Paper/s

Dean G, Capalbo F and Clarke FL 2002 'Economia aziendale and Chambers' CoCoA', Annual Congress of the European Accounting Association, Copenhagen, Denmark, 1st - 30th April 2002

10
Report/s

Dean G, Wolnizer P and Clarke FL 2002 'Review of independent auditing by registered public companies', Joint Parliamentary Committee and Accounts and Audit Inquiry

Dean G, Wolnizer P and Clarke FL 2002 'Tyranny of surprise', HIH Royal Commission of Inquiry

11
Seminar Paper/s

Clarke FL, Dean G and Houghton E 2002 'Corporate governance: Improving group accountability, Institute of Internal Auditors (IIA) Corporate Governance Seminar, Sydney, NSW, Australia October 2002

12
Newspaper Article/s

Dean G and Clarke FL 2002 'Accounting - Telling as it is', Australian Financial Review, Australia

2001

2
Book Section/s

Clarke FL and Dean G 2001 'Corporate collapses analysed' in Collapse incorporated: tales of safeguards and responsibilities of corporate Australia, CCH Australia Limited, pp. 71-80

Clarke FL and Dean G 2001 'Distressed businesses - predicting failure' in Collapse incorporated: tales of safeguards and responsibilities of corporate Australia, CCH Australia Limited, pp. 147-183

4
Journal Article/s

Dean G, Clarke FL and Houghton E 2001 'Corporate groups and cross guarantee financing', Charter, vol.62-63

5
Conference Paper/s

Clarke FL, Dean G and Houghton E 2001 'Revitalising the modern corporation: Improving accountability', 24th Annual Congress, European Accounting Association, Athens, Greece, 1st January 2001-31st December 2001

12
Newspaper Article/s

Dean G, Clarke FL and Walker R 2001 'HIH will leave crucial questions unanswered', Sydney Morning Herald, Australia

2000

4
Journal Article/s

Walker R, Clarke FL and Dean G 2000 'The use of CCA in the public sector: Lessons from Australia's experience with public utilities', Financial Accountability and Management, vol.16:1, pp. 1-32

Walker R, Clarke FL and Dean G 2000 'Options for infrastructure reporting', Abacus, vol.36:2, pp. 123-159

1999

4
Journal Article/s

Dean G, Clarke FL and Houghton E 1999 'Corporate restructuring, creditors rights, cross-guarantees and group behaviour', Company and Securities Law Journal, vol.17:2, pp. 85-102

Walker R, Clarke FL and Dean G 1999 'Reporting on the state of infrastructure by Local Government', Accounting, Auditing and Accountability Journal, vol.12:4, pp. 441-458

5
Conference Paper/s

Clarke FL, Dean G and Houghton E 1999 'The modern corporation: Nothing to reinvent - much to revitalise?', 50th Anniversary Symposium, School of Business Law and Taxation UNSW and St. James Ethics Centre, "Reinventing the Corporation", Sydney, NSW, Australia, 25th November 1999

11
Seminar Paper/s

Dean G, Walker R and Clarke FL 1999 'Infrastructure reporting options, University of Sydney, Australia October 1999

Dean G and Clarke FL 1999 'Corporate collapse: Creditors rights, cross guarantees and consolidation accounting, Seminars, University of Wales, Cardiff, United Kingdom January 1999

1997

1
Book/s

Dean G, Clarke FL and Oliver K 1997 'Corporate collapse: Regulatory, accounting and ethical failure', Cambridge University Press, Cambridge, United Kingdom

4
Journal Article/s

Dean G and Clarke FL 1997 'Ethos abandoned: Accounting as an instrument of corporate regulation', Research in Accounting Regulation

Dean G and Clarke FL 1997 'Creative accounting: Compliance and financial common sense', Australian Journal of Corporate Law

1996

11
Seminar Paper/s

Dean G, Clarke FL, Houghton E and Luckett P 1996 'Economic determinants of ASC-approved class-order deeds of cross guarantees, Dept. Accounting & Finance, University of Wollongong, Australia November 1996

Dean G, Clarke FL, Houghton E and Luckett P 1996 'Economic determinants of ASC-approved class-order deeds of cross guarantees, Dept. Commerce, Australian National University, Australia October 1996

Dean G, Clarke FL, Houghton E and Luckett P 1996 'A research programme on ASC-approved corporate deed of cross guarantee: The incidence of Deeds in Australia, Dept Accountancy, University of Otago New Zealand, New Zealand September 1996

1995

4
Journal Article/s

Clarke FL, Dean G and Houghton E 1995 'Cross guarantees and negative pledges: A preliminary analysis', Australian Accounting Review, vol.5:1, pp. 48-63