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Robert Walker

Robert Walker

BCom UNSW MEc PhD FCA
Professor Emeritus
robert.walker@sydney.edu.au

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

Phone: 0411 237672

Research Expertise

  • Accounting standards and standard setting
  • Audit compliance
  • Corporate governance in the public and private sectors
  • Corporate reporting
  • Financial accounting and reporting - theory, practice and regulations
  • Financial accounting and reporting regulation
  • Financial reporting
  • Infrastructure reporting options
  • Privatisations
  • Public private partnerships (PPPs)
  • Public sector accounting

Publications

2012

2
Book Section/s

Walker R 2012 'Permissive and Uninformative Reporting of Clean-Up Costs' in Contemporary Issues in Mining: Leading Practice in Australia, ed. Nigel Finch, Palgrave Macmillan, Basingstoke, United Kingdom, pp. 143-57

4
Journal Article/s

Walker R and Jones S 2012 'Reporting on Infrastructure in Australia: Practices and Management Preferences', Abacus, vol.48:3, pp. 387-413 Link

Jones S, Hensher DA, Rose JM and Walker R 2012 'Infrastructure Asset Reporting Options: A Stated Preference Experiment', Accounting Horizons, vol.26:3, pp. 465-91 Link

2011

4
Journal Article/s

Walker R 2011 'Issues in the preparation of public sector consolidated statements', Abacus, vol.47:4, pp. 477-500

2010

8
Magazine Article/s

Walker R and Con Walker B 2010 'Privatisations- governments have distorted financial facts', Dissent, vol.Autumn/Winter 2010, pp. 36-41

2009

4
Journal Article/s

Walker R 2009 'Public sector consolidated statements: an assessment', Abacus, vol.45:2, pp. 171-220

Walker R 2009 'Discussion of Lev, Radhakrishnan and Zhang', Abacus, vol.45:3, pp. 299-311

5
Conference Paper/s

Walker R 2009 'Issues in the preparation of public sector consolidated statements', Abacus Forum, University of Sydney, Australia, 1st January 2009-31st December 2009

Walker R and Con Walker B 2009 'Privatisation as public policy', Business and Labour History Group Conference, University of Sydney , Australia, 23rd October 2009

Jones S, Hensher DA, Rose JM and Walker R 2009 'Infrastructure Asset Reporting Options: A Stated Preference Experiment', American Accounting Association Annual Meeting and Conference on Teaching and Learning in Accounting 2009 - "Accounting at a Tipping Point", New York, United States, 5th August 2009

8
Magazine Article/s

Walker R and Con Walker B 2009 'Strategic misrepresentations about budget 'black holes' and credit ratings', Dissent, vol.Summer 08/09, pp. 44-9

2008

1
Book/s

Walker R and Con Walker B 2008 'Privatisation: Sell Off or Sell Out - The Australian Experience (with new Introduction)', Sydney University Press, Sydney, Australia

2
Book Section/s

Jones S and Walker R 2008 'Local government distress in Australia: A latent class regression analysis' in Advances in Credit Risk Modelling and Corporate Bankruptcy Prediction, ed. S Jones and D.A Hensher, Cambridge University Press, Cambridge, United Kingdom, pp. 242-68

4
Journal Article/s

Walker R 2008 'Disclosure of financial commitments', Australian Accounting Review, vol.18:2, pp. 161-172

5
Conference Paper/s

Jones S and Walker R 2008 'Infrastructure Asset Reporting in Australia: Current Practices and Future Directions', The American Accounting Association's 2008 Annual Meeting - "Building our Accounting Community", Anaheim, United States, 6th August 2008

8
Magazine Article/s

Walker R and Con Walker B 2008 'Strategic misrepresentations about budget black holes and credit ratings', Dissent, vol.Summer 08/09, pp. 44-9

2007

4
Journal Article/s

Jones S and Walker R 2007 'Explanators of Local Government Distress', Abacus, vol.43:3, pp. 396-418

Walker R 2007 'Reporting entity concept: a case study of the failure of principles-based regulation', Abacus, vol.43:1, pp. 49-75

6
Conference Proceeding/s

Walker R 2007 'Provisions and Commitments for Site Restoration Costs', 6th Australasian CSEAR Conference, Sydney, Australia, 4th December 2007

2006

4
Journal Article/s

Oliver G and Walker R 2006 'Reporting on software development projects to senior managers and the board', Abacus, vol.42:1, pp. 43-64

Walker R and Jones S 2006 'An Alternative Approach to Identifying Councils at Risk', Economic Papers, vol.25:4, pp. 347-357

6
Conference Proceeding/s

Klumpes P and Walker R 2006 'Disclosure effectiveness of financial disclosure regulations to individual investors: Evidence from the field', European Financial Management Association Behavioural Finance Symposium, Durham, United Kingdom, 22nd April 2006

2005

4
Journal Article/s

English L and Walker R 2005 'Notes of the University of Sydney Pacioli Society: The University of Sydney Pacioli Society Meeting (hosted by Ernst & Young, Sydney), 10 December 2003: Public private partnerships', Abacus, vol.41:1, pp. 110-116

Walker R and Oliver G 2005 'Accounting expenditure on software development for internal use', Abacus, vol.41:1, pp. 66-91

8
Magazine Article/s

Walker R 2005 '5 things that auditors-general should be doing about PPPs', Dissent, vol.Spring, pp. 50-3

2004

4
Journal Article/s

Walker R, Dean G and Edwards P 2004 'Infrastructure reporting: Attitudes of preparers and potential users', Financial Accountability and Management, vol.20:4, pp. 351-375

English L and Walker R 2004 'Risk weighting and accounting choices in public-private partnerships: Case study of a failed prison contract', Australian Accounting Review, vol.14:2, pp. 62-76

Walker R 2004 'Gaps in guidelines on audit committees', Abacus, vol.40:2, pp. 157-192

5
Conference Paper/s

Walker R 2004 'Reflections on some corporate governance research', Corporate Governance and Ethics Conference organised by Macquarie Graduate School of Management and University of New England, Macquarie Graduate School of Management Sydney, Australia, 30th June 2004

Walker R 2004 'Linking remuneration policies with performance', Annual Conference of the Australian Council of Superannuation Investors, Melbourne VIC, Australia, 18th June 2004

10
Report/s

Walker R 2004 'Infrastructure reporting: Use of condition assessments', NSW Department of Local Government Executive and Policy Group

11
Seminar Paper/s

Walker R 2004 'A stakeholder theory based insight into the US resource companies environmental disclosure practices, Inaugural Research Day, Curtin University of Technology, Perth WA, Australia 2004

Walker R 2004 'Audit committees and corporate governance, Seminar for the Australian Council of Superannuation Investors, Melbourne VIC, Australia June 2004

2003

2
Book Section/s

Walker R and Con Walker B 2003 'Privatization: Sell-off or Sell-out' in Economics as a Social Science, ed. G Argyrous and F Stilwell, Pluto Press

4
Journal Article/s

Jones S and Walker R 2003 'Measurement: A way forward', Abacus, pp. 39 Link

Walker R and Booth B 2003 'Valuation of SGARAs in the wine industry: Time for sober reflection', Australian Accounting Review, pp. 52-60

Walker R 2003 'Objectives of financial reporting', Abacus, vol.39:3, pp. 340-355

Walker R 2003 'Public-private partnerships: form over substance', Australian Accounting Review, vol.13:2, pp. 54-59

5
Conference Paper/s

Walker R 2003 'Triple bottom line reporting - and other fluffy proposals for describing what organisations are doing (or would like you to think they are doing...)', Annual Conference of the NSW Local Government and Shires Association, Albury NSW, Australia, 1st - 30th November 2003

Walker R 2003 'Audit committees: tokenism? Or effective?', Annual Conference of the Australian Council of Superannuation Investors, Sydney NSW, Australia, 1st - 28th February 2003

10
Report/s

Walker R 2003 'Inquiry into the provisions of the Telstra (Transition to Full Private Ownership) Bill', Standing Committee on the Environment, Communications, IT and the Arts Inquiry

11
Seminar Paper/s

Walker R and English L 2003 'Do PPP contracts for construction of physical infrastructure evolve into liabilities, The University of Sydney Pacioli Society Meeting, University of Sydney, Australia, 10 December 2003

Walker R 2003 'PPP partnerships - the devil is in the detail, The University of Sydney Pacioli Society Meeting, University of Sydney, Australia, 10 December 2003

2002

11
Seminar Paper/s

Walker R 2002 'Objectives of financial accounting, The Accounting Foundation Forum: The Conceptual Framework Revisited, University of Sydney, Australia November 2002

Walker R and Jones S 2002 'Measurement - A way forward, The Accounting Foundation Forum: The Conceptual Framework Revisited, University of Sydney, Australia November 2002

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

Walker R and Partington G 2000 'A market valuation for Optus pre-listing: A case note', Accounting Research Journal, vol.13:2, pp. 90-94

1999

4
Journal Article/s

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

11
Seminar Paper/s

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