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Nigel Finch

Nigel Finch

MCom (UNE), LLM (TJSL), MBA (Macq), PhD (Syd), Dip Fin Mkts (SIA), MFP, CA, CTA, FCPA, FFin, FTIA, FAICD
Associate Dean (Undergraduate); Director of Admissions; Associate Professor

Rm 537
H69 - Economics and Business Building
The University of Sydney
NSW 2006 Australia

Telephone +61 2 9351 4616
Fax +61 2 8080 8381
nigel.finch@sydney.edu.au

Bio

Nigel Finch is Associate Dean (Undergraduate) at The University of Sydney Business School, Director of Admissions, Associate Professor of Accounting and a member of the Business School Executive Committee.

His academic qualifications include degrees in accounting, business and law and a doctorate in business law. His professional qualifications include membership of CPA Australia and the Institute of Chartered Accountants in Australia. He is also a fellow of the Financial Services Institute of Australasia, the Taxation Institute of Australia, the Australian Institute of Company Directors and CPA Australia.

His principal areas of research and teaching include financial reporting, financial performance measurement and the valuation and impairment of assets. He is a co-author of Fundamentals of Corporate Finance (Pearson, 2010), Best Practices in Management Accounting (Palgrave Macmillan, 2012) and Contemporary Issues in Mining: Leading Practice in Australia (Palgrave Macmillan, 2012).

He is currently engaged in international research and technical assistance programs aimed at improving public sector performance in Mongolia and improving SME development in emerging South East Asian nations. He is a member of the University of Sydney's China Studies Centre and the Sydney Southeast Asia Centre and he has considerable experience in the areas of mining and economic development in Asian and emerging economies.

Dr Nigel Finch is a Certified Practising Accountant, a Chartered Accountant, a Chartered Tax Adviser and an adviser to several businesses and industry groups in Australia and Asia. He is a member of the Business Council of Mongolia, a founding director of Australia Mongolia Business Council Limited, a member of CPA Australia's International Advisory Committee and an associate director at corporate advisory firm Beerworth + Partners.

Editorial Boards

Reviewer

  • Asian Journal of Finance & Accounting
  • The Journal of Theoretical Accounting Research
  • The Journal of Law and Financial Management
  • Managerial Auditing Journal
  • Journal of Intellectual Capital
  • Australian Accounting Review

Newsroom articles

  • Degrees of doubt 24 May 2014

    Sydney Morning Herald

    Associate Professor Nigel Finch was quoted in an article in the Sydney Morning Herald about the deregulation of university fees.

  • Sizing up the energy giants 25 Feb 2014

    Democratic Voice of Burma

    Associate Professor Nigel Finch was interviewed on the economic development in Southeast Asia.

  • Myanmar suffers from the curse of the Jade Scorpion 27 Sep 2013

    Australian Financial Review

    Issues caused by the mining of Myanmar's vast jade resources.

  • Overseas companies may re-think investment 02 Sep 2013

    ABC Radio 702 Sydney

    ABC 702 Sydney interviewed Associate Professor Nigel Finch, Business School, who said overseas companies may now think twice about investing in Australian mining, after the corruption findings yesterday against former Labor minister Ian Macdonald.

  • Proven franchise ideas can help SMEs 21 Aug 2013

    The Bangkok Post

    The Bangkok Post has published an op-ed by Associate Professor Nigel Finch on the need for ASEAN to promote proven franchise models to avoid failing on its SME development objectives.

See all Newsroom items for Nigel Finch

Publications

2014

1
Book/s

Berk J, Demarzo P, Harford J, Ford G, Mollica V and Finch N 2014 'Fundamentals of Corporate Finance (2nd Edition)', Pearson, Sydney, Australia

4
Journal Article/s

Carlin T, Finch N and Tran DM 2014 'IFRS Compliance in the Year of the Pig: Hong Kong Impairment Testing', Journal of Economics and Development, vol.16:1, pp. 23-39 Link

11
Seminar Paper/s

Finch N 2014 'Extractive industries: evaluation, investment, and accounting, Ministry of Mines of the Federal Democratic Republic of Ethiopia, Addis Ababa, Ethiopia, 2 May 2014

2013

4
Journal Article/s

Finch N 2013 'Editorial', Journal of Applied Research in Accounting and Finance, vol.8:3, pp. 1

Finch N 2013 'Editorial', Journal of Applied Research in Accounting and Finance, vol.8:1, pp. 1

Finch N 2013 'Editorial', Journal of Applied Research in Accounting and Finance, vol.8:2, pp. 1

Carlin T and Finch N 2013 'Loan Impairment Provisioning Under IAS 39 in the Asian Banking Sector', Risk and Decision Analysis, vol.4:2, pp. 81-7 Link

Finch N, Khairi KF and Laili NH 2013 'An Examination of FRS 136 by Malaysian Sha'riah Companies', Journal of Law and Financial Management, vol.12:2, pp. 10-20 Link

Aspris A, Finch N, Foley S and Meyer Z 2013 'Fundamental-based Market Strategies', Australian Accounting Review, vol.23:4, pp. 380-92 Link

5
Conference Paper/s

Finch N, Khairi KF and Laili NH 2013 'An Examination of FRS136 by Malaysian Sha’riah Companies', 25th Asian-Pacific Conference on International Accounting Issues, Nusa Dua, Indonesia, 13th November 2013

6
Conference Proceeding/s

Ji K, Carlin T and Finch N 2013 'CGU aggregation in A-IFRS goodwill impairment testing regime', 14th Asian Academic Accounting Association Annual Conference - "Global Accounting and Corporate Responsibility Reporting", Penang, Malaysia, 30th October 2013

8
Magazine Article/s

Finch N 2013 'Opinion: Mongolia’s looming budget crisis', Mongolian Economy - April

Finch N 2013 'Frontier, Emerging, Developing: What’s in a name?', Mongolian Economy - October

11
Seminar Paper/s

Finch N 2013 'New growth paradigms, APEC Seminar on Developing and Implementing New Growth Paradigm, Hanoi, Viet Nam, 27 November 2013

Finch N 2013 'Corporate social responsibility in the supply chain, CPA Congress, Perth, Australia, 21 November 2013

Finch N 2013 'Business in frontier and emerging markets: A world of opportunity?, CPA Congress, Perth, Australia, 21 November 2013

Finch N 2013 'Governance and Regulation in the Chinese Banking Sector (Keynote Address), International Symposium on Asian Business, Bangkok, Thailand, 29 July 2013

Finch N 2013 'Preparing an Entity for a Credit Rating, Financial Regulatory Commission, Ulaanbaatar, Mongolia, 24 January 2013

12
Newspaper Article/s

Finch N 2013 'Curse of the jade scorpion', Australian Financial Review - 27 September

Finch N 2013 'Double blow could hit postgrad enrolments', The Australian - 16 July

Finch N 2013 'Myanmar seeks Australian advice on vital mining law reform', The Australian (World Commentary) - 4 April

Finch N 2013 'Australia to play key role in mining law reform', Myanmar Times – 13 May

Finch N 2013 'Franchise model ideal for ASEAN - Analysis', Myanmar Times – 4 August

Finch N 2013 'Proven franchise ideas can help SMEs (an op-ed by Dr Nigel Finch on the role of SMEs in building the ASEAN economic community)', Bangkok Post - 19 August Link

2012

2
Book Section/s

Finch N 2012 'Corporate Social Responsibility and Sustainability Reporting' in Best Practices in Management Accounting, ed. Greg N Gregoriou & Nigel Finch, Palgrave Macmillan, Basingstoke, United Kingdom, pp. 91-100

3
Edited Book/s

Gregoriou GN and Finch N 2012 'Best Practices in Management Accounting', Palgrave Macmillan, Basingstoke, United Kingdom

Finch N 2012 'Contemporary Issues in Mining: Leading Practice in Australia', Palgrave Macmillan, Basingstoke, United Kingdom

4
Journal Article/s

Finch N 2012 'Editorial', Journal of Applied Research in Accounting and Finance, vol.7:2, pp. 1

Finch N 2012 'Editorial', Journal of Applied Research in Accounting and Finance, vol.7:1, pp. 1

Sopheana S, Elen C, Bunhor L, Visalsok T and Finch N 2012 'Effects of Microfinance on Agricultural Occupation', International Proceedings of Economics Development and Research, vol.46, pp. 66-72 Link

5
Conference Paper/s

Carlin T, Finch N and Tran DM 2012 'Audit Quality Differences among Auditors: The Case of Hong Kong', 7th International Conference on Business and Management Research, Ho Chi Minh City, Viet Nam, 16th November 2012

Sopheana S, Elen C, Bunho L, Visalsok T and Finch N 2012 'Effects of Microfinance on Agricultural Occupation', 2nd International Conference on Business and Economics Research ICBER 2012, Phnom Penh, Cambodia, 29th September 2012

Finch N 2012 'Economic development and transparency in Cambodia (Keynote Address)', 2nd International Conference on Business and Economics Research ICBER 2012, Phnom Penh, Cambodia, 29th September 2012

Di Lernia C, Finch N and Foley S 2012 'Improving Corporate Reporting: Price Queries and the Enforcement of Australia’s Continuous Disclosure Regime', 10th Annual International Conference on Accounting, Athens, Greece, 5th July 2012

Di Lernia C, Finch N and Foley S 2012 'The Enforcement of Australia’s Continuous Disclosure Regime', Accounting and Management Information Systems Conference AMIS 2012, Bucharest, Romania, 14th June 2012

6
Conference Proceeding/s

Dzung PD, Finch N and Tuan PA 2012 'Factors Affecting Efficiency of Accounting Information System in Small and Medium Enterprises in Vietnam (Awarded Best Paper)', Proceedings of the Society of Interdisciplinary Business Research SIBR-Thammasat 2012 Conference on Interdisciplinary Business & Economics Research, Bangkok, Thailand, 9th June 2012

11
Seminar Paper/s

Finch N 2012 'Philippines: A return to prosperity, Economist Corporate Network Seminar Presentation, Singapore, 19 October 2012

Finch N 2012 'Professional accounting within ASEAN countries, The University of Battambang Seminar Presentation, Battambang, Cambodia, 1 October 2012

Finch N 2012 'Infrastructure Development Prospects in Mongolia, Invest Mongolia 2012, Ulaanbaatar, Mongolia, 5 September 2012

Finch N 2012 'Improving Transparency in Mongolia, Business Council of Mongolia, Ulaanbaatar, Mongolia, 27 August 2012

Finch N 2012 'Financial drivers in franchising, Beijing Normal University, Zhu Hai, China, 27 July 2012

Finch N 2012 'The regulation of franchisor financing schemes, Perbadanan Nasional Berhad, Kuala Lumpur, Malaysia, 2 July 2012

Finch N 2012 'Avoiding an Asian Debt Tsunami: Lessons from European Central Banks, Central Bank Issues Seminar Presentation - Asian Institute of Technology, Bangkok, Thailand, 27 April 2012

2011

4
Journal Article/s

Finch N 2011 'Editorial', Journal of Applied Research in Accounting and Finance, vol.6:1, pp. 1

Finch N 2011 'Editorial', Journal of Applied Research in Accounting and Finance, vol.6:2, pp. 1

Carlin T and Finch N 2011 'Goodwill impairment testing under IFRS - a false impossible shore?', Pacific Accounting Review, vol.23:3, pp. 368-92

6
Conference Proceeding/s

Carlin T, Finch N and Ji K 2011 'Evidence of CGU Aggregation among Australian Listed Firms', Proceedings of the 23rd Asian Pacific Conference on International Accounting, Beijing, China, 19th October 2011

11
Seminar Paper/s

Finch N 2011 'Funding Infrastructure, Graduate School of Government Seminar, University of Sydney, Australia, 22 September 2011

Finch N 2011 'Accounting for Extractive Industries, Graduate School of Government Seminar, University of Sydney, Australia, 22 August 2011

Finch N 2011 'Private Involvement in Public Infrastructure, Graduate School of Government Seminar, University of Sydney, Australia, 1 July 2011

2010

1
Book/s

Berk J, DeMarzo P, Harford J, Ford G and Finch N 2010 'Fundamentals of Corporate Finance', Pearson Education, Australia

2
Book Section/s

Carlin T, Finch N and Ford GW 2010 'The Financial Crisis and Loan Impairment Provisioning in Asia Banks' in The Banking Crisis Handbook, ed. Greg N Gregoriou, CRC Press, Taylor and Francis, New York, United States, pp. 335-52

Ford GW, Carlin T and Finch N 2010 'Remuneration, Risk, and Financial Crisis' in The Banking Crisis Handbook, ed. Greg N Gregoriou, CRC Press, Taylor and Francis, New York, United States, pp. 521-38

4
Journal Article/s

Carlin T and Finch N 2010 'Editorial', Journal of Applied Research in Accounting and Finance, vol.5:1, pp. 1

Carlin T and Finch N 2010 'Asset Impairment', Managerial Finance, vol.36:9, pp. 744-45

Carlin T and Finch N 2010 'Commentary: Some Further Evidence on Discount Rate Selection in the Context of Goodwill Impairment Testing', Australian Accounting Review, vol.20:4, pp. 400-402 Link

Carlin T and Finch N 2010 'Editorial', Journal of Applied Research in Accounting and Finance, vol.5:2, pp. 1

Carlin T and Finch N 2010 'Resisting Compliance with IFRS Goodwill Accounting and Reporting Disclosures – Evidence from Australia', Journal of Accounting & Organizational Change, vol.6:2, pp. 260-280

Carlin T and Finch N 2010 'Evidence on IFRS goodwill impairment testing by Australian and New Zealand firms', Managerial Finance, vol.36:9

Di Lernia C and Finch N 2010 'Legal Aspects of Financial Distress', International Review of Business Research Papers, vol.6:2, pp. 120-26

Carlin T, Finch N and Khairi K 2010 'Singaporean Audit Quality and the Complexity of FRS36 Disclosure Requirements', International Review of Business Research Papers, vol.6:2, pp. 81-94

Carlin T, Finch N and Khairi K 2010 'FRS36 and post-transition compliance quality among Singapore firms', Asian Review of Accounting, vol.18:3, pp. 221-244

5
Conference Paper/s

Carlin T and Finch N 2010 'Loan Impairment Provisioning Under IAS 39 in the Asian Banking Sector', International Research Forum - hosted by Hong Kong Polytechnic University and the University of Texas at Dallas, Hong Kong, (China), 17th December 2010

Carlin T, Finch N and Khairi K 2010 'An Empirical Investigation of Compliance and Disclosure Quality Under FRS 36 for Singaporean Listed Firms', Joint Conference of The 4th International Conference on Operations and Supply Chain Management and The 15th Asia Pacific Decision Sciences Institute - "Innovation and Technology Management in Supply Chains", Hong Kong & Guangzhou, China, 31st July 2010

Carlin T and Finch N 2010 'Towards An Understanding of the Use of CGUs in Goodwill Impairment Testing', 8th Annual International Conference on Accounting 2010, Athens, Greece, 8th July 2010

Carlin T and Finch N 2010 'Evidence on the Use of Outlier Discount Rates in IFRS Goodwill Impairment Testing', 33rd European Accounting Association EAA Annual Congress 2010, Istanbul, Turkey, 21st May 2010

6
Conference Proceeding/s

Di Lernia C, Carlin T and Finch N 2010 'The use of infringement notices in the enforcement of the continuous disclosure regime – evidence to 2009', Proceedings of the 22nd Asian-Pacific Conference on International Accounting Issues 2010, Gold Coast, Australia, 10th November 2010

Carlin T, Finch N and Tran DM 2010 'IFRS Compliance in the Year of the Pig: Hong Kong Impairment Testing', Proceedings of the 6th Asia Pacific Interdisciplinary Research In Accounting Conference APIRA 2010, University of Sydney, Australia, 13th July 2010

Finch N and Carlin T 2010 'Empirical Evidence on the Application of CGUs in the Context of Goodwill Impairment Testing', 33rd European Accounting Association EAA Annual Congress 2010, Istanbul, Turkey, 21st May 2010

Carlin T, Finch N and Laili NH 2010 'A Longitudinal Compliance Study of Goodwill Accounting In Malaysia', Proceedings of the 12th International Business Research Conference 2010, Dubai, United Arab Emirates, 9th April 2010

Carlin T, Finch N and Khairi KF 2010 'Singaporean Audit Quality and the Complexity of FRS 36 Disclosures Requirements', Proceedings of the 12th International Business Research Conference 2010, Dubai, United Arab Emirates, 9th April 2010

Di Lernia C and Finch N 2010 'The Subordination of Shareholder Claims Against Companies in Financial Distress', Proceedings of the 12th International Business Research Conference 2010, Dubai, United Arab Emirates, 9th April 2010

Di Lernia C, Finch N and Terry A 2010 'Good Faith – An Idea Past Its Time', Proceedings of the 12th International Business Research Conference 2010, Dubai, United Arab Emirates, 9th April 2010

Carlin T, Finch N and Tran DM 2010 'Goodwill Impairment - An Assessment Of Compliance Levels And Disclosure Quality Under HKAS 36', 11th International Society of Markets and Development ISMD International Conference 2010 - "Beyond Global Markets", Hanoi, Viet Nam, 8th January 2010

7
Thesis

Finch N 2010 'Goodwill Impairment Testing In Australia: A Compliance Study of IFRS Disclosures', The University of Sydney, Sydney, Australia

11
Seminar Paper/s

Finch N 2010 'Developing infrastructure to fulfil the potential of Mongolia's natural resources sector, Mongolia 2010 Investment Summit, Hong Kong, (China), 14 October 2010

Finch N 2010 'Private Involvement in Public Infrastructure, Graduate School of Government, University of Sydney, Australia, 30 August 2010

Finch N 2010 'A showcase of Australian franchise opportunities for the Mongolian market, Business Council of Mongolia and DC Strategy, Melbourne, Australia, 22 August 2010

Finch N 2010 'Opportunities for Mongolian firms to Access Capital via Australia, Mongolia Mining Investment 2010, Sydney, Australia, 22 June 2010

Finch N 2010 'The Slippery Concept of A Cash Generating Unit, The Institute of Chartered Accountants in Australia and The University of Sydney Pacioli Society Town and Gown Seminar Series, Sydney, Australia, 11 May 2010

2009

2
Book Section/s

Ford G, Carlin T and Finch N 2009 'Value at Risk, Capital Standards, and Risk Alignment in Banking Firms' in The VaR Modelling Handbook: Practical Applications in Alternative Investing, Banking, Insurance, and Portfolio Management, ed. G N Gregoriou, McGraw-Hill, New York, United States, pp. 97-122

Ford G, Sundmacher M, Finch N and Carlin T 2009 'Operational Risk Disclosure in Financial Services Firms' in Operational Risk toward Basel III: Best Practices and Issues in Modeling, Management, and Regulation, ed. G N Gregoriou, John Wiley and Sons, New Jersey, United States, pp. 381-95

4
Journal Article/s

Carlin T and Finch N 2009 'Editorial', Journal of Applied Research in Accounting and Finance, vol.4:1, pp. 1

Carlin T and Finch N 2009 'Editorial', Journal of Applied Research in Accounting and Finance, vol.4:2, pp. 1

Finch N 2009 'Towards an Understanding of Cultural Influence on the International Practice of Accounting', Journal of International Business and Cultural Studies, vol.2:1, pp. 1-6

Finch N 2009 'The CEO’s impairment test', Critical Perspectives on Accounting, vol.20 (Special Issue: Critical Perspectives on Intellectual capital):7, pp. 872

Carlin T, Finch N and Laili NH 2009 'Investigating audit quality among Big 4 Malaysian firms', Asian Review of Accounting, vol.17:2, pp. 96-114

Cuganesan S, Carlin T and Finch N 2009 'The Practice of Human Capital Reporting Among Australian Financial Institutions', Journal of Finance and Accountancy, vol.1:1, pp. 10-16

Carlin T, Finch N and Laili N 2009 'Questioning the Big 4 Audit Quality Assumption: New Evidence From Malaysia', ICFAI University Journal of Audit Practice, vol.6:2, pp. 35-56

Carlin T, Finch N and Laili NH 2009 'Goodwill Accounting in Malaysia and the Transition to IFRS – A Compliance Assessment of Large First Year Adopters', Journal of Financial Reporting & Accounting, vol.7:1, pp. 75-104

Carlin T and Finch N 2009 'Discount Rates in Disarray: Evidence on Flawed Goodwill Impairment Testing', Australian Accounting Review, vol.19:4, pp. 326-36 Link

Petty RM, Cuganesan S, Finch N and Ford G 2009 'Intellectual Capital and Valuation: Challenges in the Voluntary Disclosure of Value Drivers', Journal of Finance and Accountancy, vol.1:1, pp. 1-7

Carlin T and Finch N 2009 'Goodwill Accounting and IFRS Compliance: The Practice of Impairment Testing in Australia', M Infiniti Journal of Management, vol.3:1, pp. 3-14

Carlin T and Finch N 2009 'Evidence of Australia’s Compliance with IFRS Goodwill Impairment Testing Disclosures', International Journal of Economic Issues, vol.2:1, pp. 53-73

Finch N 2009 'IAS39 and the Practice of Loan Loss Provisioning throughout Australasia', Journal of Law and Financial Management, vol.8:2, pp. 13-9

5
Conference Paper/s

Finch N 2009 'The Application of IFRS Impairment Testing to the Mining Industry - Implications for firms in optimizing earnings and asset values', 7th International Mining and Investment Conference, Ulaanbaatar, Mongolia, 7th November 2009

6
Conference Proceeding/s

Carlin T, Di Lernia C and Finch N 2009 'Goodwill Impairment – An Assessment of Disclosure Quality and Compliance Levels by Large Listed New Zealand Firms', 21st Asian-Pacific Conference on International Accounting Issues 2009, Las Vegas, United States, 25th November 2009

Carlin T, Finch N and Khairi KF 2009 'Exploring the Practice of CGU Allocation in Singapore', Proceedings of the 5th International Management Accounting Conference IMAC 2009 - "Emergent Theories and Practices in Accounting", Universiti Kebangsaan, Kuala Lumpur, Malaysia, 21st October 2009

Carlin T, Finch N and Laili NH 2009 'Goodwill Accounting and the Disclosure Challenge for Malaysian Listed Firms', Proceedings of the 5th International Management Accounting Conference IMAC 2009 - "Emergent Theories and Practices in Accounting", Universiti Kebangsaan, Kuala Lumpur, Malaysia, 21st October 2009

Carlin T and Finch N 2009 'Challenging the Compliance Myth: Evidence from the IFRS Impairment Testing Regime', Accounting and Finance Association of Australia & New Zealand Annual Conference AFAANZ 2009, Adelaide, Australia, 7th July 2009

Carlin T, Finch N and Laili H 2009 'Examining the Practice of Contemporary Goodwill Accounting in Malaysia', Accounting and Finance Association of Australia & New Zealand Annual Conference AFAANZ 2009, Adelaide, Australia, 7th July 2009

Laili H, Carlin T and Finch N 2009 'IFRS Adoption and Organisational Change – Evidence from Malaysia', 7th European Network for Research in Organisational & Accounting Change Annual Conference ENROAC 2009 - "Organisations & Sustainability", Dundee, Scotland, United Kingdom, 25th June 2009

Khairi KF, Carlin T and Finch N 2009 'CGU Aggregation: Evidence from Singaporean Listed Firms', 7th European Network for Research in Organisational & Accounting Change Annual Conference ENROAC 2009 - "Organisations & Sustainability", Dundee, Scotland, United Kingdom, 25th June 2009

Carlin T and Finch N 2009 'The Lower You Go, The More Profits Will Grow: The Practice of Discount Rate Selection Under IFRS Impairment Accounting', 32nd Annual Congress of the European Accounting Association EAA 2009, Tampere, Finland, 15th May 2009

Carlin T and Finch N 2009 'Goodwill Accounting and Reporting under IFRS – The Australian Response to Change', British Accounting Association Annual Conference 2009, Dundee, Scotland, United Kingdom, 23rd April 2009

Carlin T, Finch N and Laili H 2009 'Assessing the Quality of Goodwill Impairment Testing by Large Malaysian Firms', 38th Annual Meeting of the Western Decision Sciences Institute WDSI 2009, Kauai, Hawaii, United States, 11th April 2009

Carlin T, Finch N and Laili H 2009 'Is Audit Quality Homogenous Among the Big 4? Contrary Evidence from Malaysia', 38th Annual Meeting of the Western Decision Sciences Institute WDSI 2009, Kauai, Hawaii, United States, 11th April 2009

Carlin T, Pham C and Finch N 2009 'Examining Post-Privatisation Performance - The Case of Vietnam', 38th Annual Meeting of the Western Decision Sciences Institute WDSI 2009, Kauai, Hawaii, United States, 11th April 2009

Carlin T and Finch N 2009 'Evidence of Impaired Compliance and Regulation in IFRS-Based Financial Reporting', Global Conference on Business and Finance Proceedings, Atlantic City, United States, 9th January 2009

8
Magazine Article/s

Finch N and Roberts S 2009 'Technology is Just a Tool', The Finance and Treasury Network Link

9
Internal Working Paper/s

Carlin T, Finch N and Ford G 2009 'Transpacific Industries - A Case Study in Profit Quality Through the Examination of Impairment Disclosures - Macquarie Graduate School of Management Working Paper Series, MGSM WP 2009-1', Sydney, Australia

11
Seminar Paper/s

Carlin T and Finch N 2009 'An Empirical Analysis of Discount Rate Selection for Goodwill Impairment Testing, Symposium on Management, Accounting & Finance, Sun Yat Sen University, Guangzhou, China, 17 November 2009

Carlin T, Di Lernia C and Finch N 2009 'Properties of Cash Generating Units in the Context of Goodwill Impairment Testing, Symposium on Management, Accounting & Finance, Sun Yat Sen University, Guangzhou, China, 17 November 2009

Carlin T, Finch N and Ford G 2009 'To Mark It, To Mark It: An Examination of the Use of Fair Value Impairment Testing for Goodwill in Australian Firms, Faculty of Business & Government Seminar Series, University of Canberra, Australia, 3 April 2009

2008

2
Book Section/s

Finch N 2008 'Sustainability Reporting Frameworks' in Environmental Accounting: Concepts and Practices, ed. A. Choudhuri, The ICFAI University Press, Hyderabad, India, pp. 174-82

4
Journal Article/s

Finch N 2008 'A Case Based Analysis of Impairment Decision Making', Journal of Law and Financial Management, vol.7:2, pp. 39-51

Carlin T and Finch N 2008 'Editorial', Journal of Applied Research in Accounting and Finance, vol.3:2, pp. 1

Carlin T and Finch N 2008 'Editorial', Journal of Applied Research in Accounting and Finance, vol.3:1, pp. 1

Carlin T and Finch N 2008 'Goodwill Impairment - A Ticking Bomb', National Accountant, vol.December/January, pp. 16-9

Carlin T and Finch N 2008 'Goodwill – New Approaches, New Problems', FSR Forum, vol.10:5, pp. 7-13

Carlin T, Finch N and Laili NH 2008 'Audit quality differences among big 4 auditor: case from Malaysia', Studia Universitatis Babes-Bolyai Oeconomica, vol.53:2, pp. 29-45

Carlin T, Finch N and Ford GW 2008 'Fair Value Impairment Testing Under IFRS: Examining Australia's Disclosure Quality', Financial Reporting, Regulation and Governance, vol.7:1, pp. 1-25

5
Conference Paper/s

Finch N 2008 'PANPA Print Cost Calculation Model (Keynote address)', Pacific Area Newspapers Publishers Association Annual Conference, Gold Coast, Australia, 8th September 2008

6
Conference Proceeding/s

Carlin T, Finch N and Laili N 2008 'Audit Quality Differences among Big 4 Auditor: Cases from Malaysia', 9th Annual Conference Asian Academic Accounting Association, Dubai, United Arab Emirates, 1st December 2008

Finch N, Carlin T, Doherty C and Ford G 2008 'An examination of the practice of goodwill disclosure among Australian firms during 2007', 20th Asian-Pacific Conference on International Accounting Issues, Paris, France, 12th November 2008

Carlin T, Laili H and Finch N 2008 'Goodwill impairment – an assessment of disclosure quality and compliance levels by large listed Malaysian companies', 20th Asian-Pacific Conference on International Accounting Issues, Paris, France, 12th November 2008

Finch N, Carlin T and Ford G 2008 'Insights into profit quality through goodwill impairment disclosures – an Australian case study', 20th Asian-Pacific Conference on International Accounting Issues, Paris, France, 12th November 2008

Carlin T and Finch N 2008 'To Mark It, To Mark It: An Examination of the Use of Fair Value Impairment Testing for Goodwill in Australian Firms', Accounting and Finance Association of Australia and New Zealand Annual Congress AFAANZ, Sydney, Australia, 8th July 2008

9
Internal Working Paper/s

Carlin T and Finch N 2008 'Advance Australia Fair: The Quality of AASB 136 Fair Value Disclosures Down Under - Macquarie Graduate School of Management Working Paper Series, MGSM WP 2008-1', Sydney, Australia

Carlin T and Finch N 2008 'Discount Rates in Disarray: Evidence on Flawed Goodwill Impairment Testing - Macquarie Graduate School of Management Working Paper Series, MGSM WP 2008-11.', Sydney, Australia

Carlin T and Finch N 2008 'Financial Reporting Reform and Organisational Change – Evidence from Australia’s IFRS Adventure - Macquarie Graduate School of Management Working Paper Series, MGSM WP 2008-13', Sydney, Australia

Carlin T, Finch N and Laili H 2008 'Questioning The Big 4 Audit Quality Assumption: New Evidence From Malaysia - Macquarie Graduate School of Management Working Paper Series, MGSM WP 2008-9', Sydney, Australia

Carlin T, Finch N and Laili H 2008 'The Impact of an Enforceable Standard in Malaysia: Assessing the Compliance of Disclosures for Large First-Time Adopters under FRS 136 - Macquarie Graduate School of Management Working Paper Series, MGSM WP 2008-12', Sydney, Australia

2007

2
Book Section/s

Carlin T, Finch N and Ford G 2007 'A Deal Too Far: The Case of the Killer Acquisition' in Mergers and Acquisitions: Current Issues, ed. G.N. Gregoriou & K. Neuhaurser, Palgrave MacMillan, New York, United States, pp. 234-45

Carlin T, Finch N and Ford G 2007 'Misadventure and the Form of Payment in Corporate Acquisitions' in Mergers and Acquisitions: Current Issues, ed. G.N. Gregoriou & K. Neuhaurser, Palgrave MacMillan, New York, United States, pp. 27-41

4
Journal Article/s

Carlin T, Finch N and Ford G 2007 'Are All Audits Born Equal?', JARAF - The Journal of Applied Research in Accounting and Finance, vol.2:1, pp. 21-32

Carlin T and Finch N 2007 'Editorial', Journal of Applied Research in Accounting and Finance, vol.2:2, pp. 1

Carlin T and Finch N 2007 'Editorial', Journal of Applied Research in Accounting and Finance, vol.2:1, pp. 1

Finch N and Ford G 2007 'New Fee Framework', Monash Business Review, vol.3:1, pp. 32-3

Finch N 2007 'The Absence of Miracles', Business Review Weekly:January 11-17, pp. 48-9

Finch N 2007 'The Practice of Director and Executive Remuneration Disclosure by Australian Firms', M Infiniti Journal of Management, vol.1:2, pp. 1-4

Carlin T and Finch N 2007 'Towards a Theory of Goodwill Impairment Testing Choices Under IFRS', Journal of Theoretical Accounting Research, vol.3:1, pp. 74-95

Carlin T and Finch N 2007 'Turmoil in Government Disclosure – An Investigation of Budget Disclosures in Australia', Journal of Business and Management, vol.13:2, pp. 97-114

5
Conference Paper/s

Finch N 2007 'Testing the Theory of Cultural Influence on International Accounting practice', Academy of Accounting and Financial Studies Annual International Conference, Jacksonville, United States, 1st January 2007-31st December 2007

Finch N 2007 'Effective Management of Small to Medium Enterprises (Keynote Address)', National Institute of Accountants, Corporate Reporting Discussion Group, Sydney, Australia, 21st November 2007

Finch N 2007 'Variation in Audit Quality in Australia (Keynote Address)', National Institute of Accountants, Financial Reporting and Audit Essential, Brisbane, Australia, 8th August 2007

Finch N 2007 'Improving Financial Performance (Keynote Address)', National Institute of Accountants NSW Congress and Business Expo 2007, Sydney, Australia, 15th May 2007

6
Conference Proceeding/s

Carlin T, Di Lernia C and Finch N 2007 'Assessing Goodwill Reporting Under a Newly Adopted IFRS Framework', 19th Asian-Pacific Conference on International Accounting Issues, Kuala Lumpur, Malaysia, 14th November 2007

Carlin T, Di Lernia C and Finch N 2007 'Examining the Decision Usefulness of Goodwill Impairment Testing Disclosures Under IFRS', 19th Asian-Pacific Conference on International Accounting Issues, Kuala Lumpur, Malaysia, 14th November 2007

Carlin T, Di Lernia C and Finch N 2007 'Towards an Understanding of High Magnitude Value Destruction in Acquisition Transactions', 12th Annual Asia Pacific Decision Sciences Institute Conference, Bangkok, Thailand, 31st July 2007

Carlin T, Finch N and Ford G 2007 'Two Cases in Independent Assessment of Impairment Testing Robustness', 12th Annual Asia Pacific Decision Sciences Institute Conference, Bangkok, Thailand, 1st - 31st July 2007

Carlin T, Finch N and Ford G 2007 'When Inconvenient Observation Meets Comfortable Myth – A Fresh Look at Audit Quality', The Fifth Asia Pacific Interdisciplinary Research in Accounting Conference APIRA, Auckland, New Zealand, 10th July 2007

Carlin T, Finch N and Ford G 2007 'Goodwill Impairment - An Assessment of Disclosure Quality and Compliance Levels by Large Listed Australian Firms', Accounting and Finance Association of Australia and New Zealand Annual Congress AFAANZ, Gold Coast, Australia, 3rd July 2007

Carlin T, Finch N and Petty R 2007 'Early Impressions of Australia's Brave New World of Goodwill Impairment', British Accounting Association, 2007 Annual Conference, London, United Kingdom, 5th April 2007

Cuganesan S, Finch N and Carlin T 2007 'Intellectual Capital Reporting: A Human Capital Focus', Academy of Accounting and Financial Studies, Annual International Conference, Jacksonville, United States, 4th April 2007

Petty R, Cuganesan S, Finch N and Ford G 2007 'Challenges for Firms in Disclosing the Value of their Intellectual Capital', Academy of Accounting and Financial Studies Annual International Conference, Jacksonville, United States, 4th April 2007

9
Internal Working Paper/s

Carlin T, Finch N and Ford G 2007 'An Examination of Disclosure Quality of Goodwill Impairment Testing in a Post-IFRS Environment – A Stakeholder Perspective - Macquarie Graduate School of Management Working Paper Series, MGSM WP 2007-14', Sydney, Australia

Carlin T and Finch N 2007 'Early Impressions of Australia's Brave New World of Goodwill Impairment - Macquarie Graduate School of Management Working Paper Series, MGSM WP 2007-1', Sydney, Australia

Carlin T, Finch N and Ford G 2007 'Goodwill Impairment - An Assessment of Disclosure Quality and Compliance Levels by Large Listed Australian Firms - Macquarie Graduate School of Management Working Paper Series, MGSM WP 2007-8', Sydney, Australia

Carlin T, Finch N and Ford G 2007 'When Inconvenient Observation Meets Comfortable Myth - A Fresh Look at Audit Quality - Macquarie Graduate School of Management Working Paper Series, MGSM WP 2007-9', Sydney, Australia

2006

2
Book Section/s

Carlin T and Finch N 2006 'The Rise and Impact of Hybrid Securities in Australian Listed Corporations' in International Accounting: Standards, Regulations and Financial Reporting, ed. G.Gregoriou and M.Gaber, Elsevier, New York, United States, pp. 367-86

4
Journal Article/s

Carlin T and Finch N 2006 'Editorial', Journal of Applied Research in Accounting and Finance, vol.1:1, pp. 1

Finch N, Carlin T and Ford G 2006 'Financial Statement Distortion: Hybrid Debt-Equity Securities', SCMS Journal of Management, vol.3:4, pp. 5-17

Carlin T, Finch N and Ford G 2006 'Hybrid Financial Instruments, Cost of Capital and Regulatory Arbitrage – An Empirical Investigation', JARAF - The Journal of Applied Research in Accounting and Finance, vol.1:1, pp. 43-55

Finch N 2006 'Intangible Assets and Creative Impairment - An Analysis of Current Disclosure Practices by Large Australian Listed Firms', Journal of Law and Financial Management, vol.5:2, pp. 18-24

5
Conference Paper/s

Ford G and Finch N 2006 'Do Hybrid Instruments Lower the Firm Cost of Capital?', Academy of Accounting and Financial Studies Spring International Conference, New Orleans, United States, 1st January 2006-31st December 2006

Carlin T, Finch N, Ford G and Petty R 2006 'Is a Uniform Hurdle Rate Relevant in a Banking Firm?', Asian Finance Association of the International Financial Management Association, 17th Annual Meeting, Auckland, New Zealand, 1st January 2006-31st December 2006

Finch N and Ford G 2006 'Opportunities for Creative Disclosure: Distortions in the Calculation of MER', Asian Finance Association of the International Financial Management Association, 17th Annual Meeting, Auckland, New Zealand, 1st January 2006-31st December 2006

Finch N 2006 'The Emergence of CSR and Sustainability Indices', Academy of Accounting and Financial Studies Spring International Conference, New Orleans, United States, 1st January 2006-31st December 2006

6
Conference Proceeding/s

Finch N, Carlin T and Ford G 2006 'Measuring the Impact of Hybrid Financial Securities on the Firm Cost of Capital', Third International Business Research Conference, Melbourne VIC, Australia, 1st - 30th November 2006

Carlin T, Finch N and Ford G 2006 'Transaction Risk in Acquisitions Arising From the Form of Payment Structure', 3rd International Conference on Contemporary Business, Leura NSW, Australia, 1st - 30th September 2006

Carlin T and Finch N 2006 'Magic Pudding or Regulatory Arbitrageur’s Friend? The Use of Hybrid Debt Equity Securities by Australian Listed Corporations', Accounting and Finance Association of Australia and New Zealand Annual Congress AFAANZ, Wellington, New Zealand, 4th July 2006

Cuganesan S, Petty R and Finch N 2006 'Intellectual Capital Reporting: A User Perspective', Academy of Accounting and Financial Studies Spring International Conference, New Orleans, United States, 15th April 2006

Finch N, Ford G, Cuganesan S and Carlin T 2006 'The Scaling Property of Randomness: The Impact of Reporting Frequency on The Perceived Performance of Investment Funds', Academy of Accounting and Financial Studies Spring International Conference, New Orleans, United States, 15th April 2006

Carlin T and Finch N 2006 'In Search of a Free Lunch – Hybrid Financial Securities in Australia', 29th Annual Congress of the European Accounting Association, Dublin, Ireland, 24th March 2006

9
Internal Working Paper/s

Carlin T, Ford G and Finch N 2006 'A Deal Too Far – The Case of the Killer Acquisition - Macquarie Graduate School of Management Working Paper Series, MGSM WP 2006-13', Sydney, Australia

Finch N 2006 'Intangible assets and creative impairment - an analysis of current disclosure practices by top Australian firms - Macquarie Graduate School of Management Working Paper Series, MGSM WP 2006-12', Sydney, Australia

Carlin T, Ford G and Finch N 2006 'Magic Pudding or Regulatory Arbitrageur’s Friend? The Use of Hybrid Debt Equity Securities by Australian Listed Corporations - Macquarie Graduate School of Management Working Paper Series, MGSM WP 2006-4', Sydney, Australia

Carlin T, Ford G and Finch N 2006 'Misadventure and the Form of Payment in Corporate Acquisitions - Macquarie Graduate School of Management Working Paper Series, MGSM WP 2006-11', Sydney, Australia

Finch N 2006 'Pouring over IFRS – A case study on financial disclosure in the wine industry - Macquarie Graduate School of Management Working Paper Series, MGSM WP 2006-8', Sydney, Australia

Finch N 2006 'Testing the theory of cultural influence on international accounting practice - Macquarie Graduate School of Management Working Paper Series, MGSM WP 2006-9', Sydney, Australia

Finch N 2006 'The practice of director and executive remuneration disclosure by Australian firms - Macquarie Graduate School of Management Working Paper Series, MGSM WP 2006-10', Sydney, Australia

2005

4
Journal Article/s

Finch N 2005 'Does the Use of Hybrids Cause Distortions in Financial Statement Disclosures?', Journal of Law and Financial Management, vol.4:2, pp. 4-19

Finch N and Heys A 2005 'Helping Family Business to Survive', National Accountant, vol.21:5, pp. 32-4

Finch N 2005 'The Trouble with MER: The Disclosure of Fees and Charges in Australian Superannuation and Investment Funds', Journal of Law and Financial Management, vol.4:1, pp. 32-50

5
Conference Paper/s

Finch N 2005 'Rating the Ratings: The Acceptability of International Rating Methodologies', Academy of Accounting and Financial Studies Annual International Conference, Memphis, United States, 1st January 2005-31st December 2005

Finch N 2005 'Sustainability Reporting Frameworks', Academy of Accounting and Financial Studies Annual International Conference, Memphis, United States, 1st January 2005-31st December 2005

Finch N 2005 'The Role of Impersonal Data Disclosure in the Selection of Australian Retail Investment Funds', Academy of Accounting and Financial Studies Annual International Conference, Memphis, United States, 1st January 2005-31st December 2005

Finch N 2005 'The Role of Non-Family Managers in Promoting Business Continuity in Family-owned Enterprises: Practical conflict resolution techniques for independent managers and non-executive directors', Academy of Family Business Annual International Conference, Memphis, United States, 1st January 2005-31st December 2005

Finch N 2005 'The Way We Govern: Why the CLERP9 regulations in Australia may not address governance issues', Academy for Studies in International Business Annual International Conference, Memphis, United States, 1st January 2005-31st December 2005

6
Conference Proceeding/s

Carlin T and Finch N 2005 'Performance in Flux – An Investigation of New Public Financial Management Reform in Action (Winner Track Best Paper Award)', 34th Annual Meeting of the Western Decision Sciences Institute, Vancouver, Canada, 1st January 2005-31st December 2005

Carlin T and Finch N 2005 'Case Study in Aggressive Financial Reporting: Hybrid Debt – Equity Securities in Australia', Proceedings of the Second International Business Research Conference, Sydney, Australia, 8th December 2005

Carlin T and Finch N 2005 'Performance in Flux – An Investigation of New Public Financial Management Reform in Action', 36th Annual Meeting of the Decision Sciences Institute, San Francisco, United States, 20th November 2005

Finch N, Carlin T and Ford G 2005 'The Use of Extended Reporting Frameworks in Australia', Academy of Accounting and Financial Studies, 2005 Summer International Conference, Omaha, United States, 21st July 2005

9
Internal Working Paper/s

Finch N 2005 'A Framework for Understanding the Acceptability of Rating Agency Methodologies - Macquarie Graduate School of Management Working Paper Series, MGSM WP 2005-11', Sydney, Australia

Finch N 2005 'Issues Relating to Fee Disclosure in Australian Investment and Superannuation Funds - Macquarie Graduate School of Management Working Paper Series, MGSM WP 2005-34', Sydney, Australia

Finch N 2005 'The Distortion of Expense Ratios in Australian Investment Funds - Macquarie Graduate School of Management Working Paper Series, MGSM WP 2005-35', Sydney, Australia

Finch N 2005 'The Motivations for Adopting Sustainability Disclosure - Macquarie Graduate School of Management Working Paper Series, MGSM WP 2005-17', Sydney, Australia

Carlin T and Finch N 2005 'The Rise and Impact of Hybrid Securities in Australian Listed Corporations - Macquarie Graduate School of Management Working Paper Series, MGSM WP 2005-22', Sydney, Australia

2003

4
Journal Article/s

Finch N 2003 'The Future of Corporate Governance in Australia: Will Australia take the Right Track', Professionalism In Directorship, pp. 1-30

Research Grants

2013-2015

Country and Regional Initiatives for SME Franchise Policy Formulation and Franchise Development in ASEAN

The Activity objective is to support and encourage the orderly development of franchising, thereby promoting the growth of SMEs in Burma, Cambodia, Laos, Vietnam, the Philippines and Indonesia. Specifically, the Activity aims to: 1) develop appropriate policy measures to encourage SME franchise development within the specified ASEAN countries; 2) develop guidelines to encourage inter-ASEAN franchising through a regional strategy; and 3) build capabilities within each of the specified ASEAN countries to support the institutional, regulatory, financial and operational frameworks necessary to promote, develop and sustain intra- and inter-country franchising.

AusAID Public Sector Linkage Program

2012-2014

Enhancing sustainable economic growth by improving transparency and accountability in the Mongolia

The project aims to enhance sustainable economic growth in Mongolia by improving transparency and accountability in the country's public sectors, especially those operating in the extractive, mining services and agricultural sectors of the economy. Specifically, the project aims to: 1) build the capabilities of individual regulators and their institutions in the areas of financial and non-financial disclosures; 2); develop a locally contextualised best-practice framework for disclosure by public institutions designed to improve the transparency of key public institutions and their operations; and 3) design systems for the aggregation and dissemination of public sector performance that conform with international best-practice.

AusAID Public Sector Linkage Program

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Research Expertise

  • Financial Reporting and Financial Statement Analysis
  • Debt and Equity Funding in Emerging Markets
  • Asset and Security Valuation
  • Goodwill Impairment Testing
  • Corporate Finance

Recent Units Taught

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The Master of Management program at the University of Sydney Business School

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Dr Nigel Finch discusses the Resources Super Profit Tax

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Dr Nigel Finch talks about the Financial Management module in the MBA program.

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Dr Nigel Finch discusses the implication of the Gillard government's carbon price and how it will affect consumers.

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