Mr Wes Hamilton-Jessop
Wes is a Lecturer within the Discipline of Accounting and has worked at the University of Sydney since 2008. Wes has significant industry experience working as an accounting specialist and business advisor, and within the banking and financial sector (business/commercial lending and treasury).
Wes’ research investigates the taxation mechanism within Australian corporate groups and how taxation disclosures are purported to enhance transparency and accountability. This research into taxation arrangements explores the interactions between the Australian tax consolidation regime and accounting standards and how corporate groups utilise the tax consolidation regime for income tax and accounting purposes. A facet of his research is the role of taxation within corporate governance arrangements and how initiatives to increase the disclosure of taxation have impacted transparency and accountability.
The Master of Philosophy completed at the University of Sydney focused on the development of tax-grouping arrangements around the world. This included the United States excess profits tax on corporations in 1917 as a mechanism to maximise government revenue during World War I and changes made to the US Revenue Act from 1916 to 1986 to allow for the construction of a tax-consolidated group. Within the Australian context, his thesis examined the tax consolidation regime within Australia following the repeal of the loss transfer and roll-over relief provisions in 2002.
Wes’ research follows the construction of Australian tax-group provisions and the reporting requirements under the Australian Accounting Standards following the commencement of tax-consolidation for corporate groups in 2002. The optional, but irrevocable, regime provides for the formation of a tax-consolidated group consisting of a head company and all qualifying subsidiary members. His research utilises document analysis of government and legislative instruments, and corporate disclosures. Data sets used include tax consolidation disclosures by the population of ASX-listed entities and longitudinal studies of tax consolidation disclosures by specific entities.
- ACCT1006 Accounting and Financial Management
- ACCT2011 Financial Accounting A
- ACCT3031 International Corporate Governance
- ACCT5001 Accounting Principles
- ACCT6015 Extended Performance Reporting
- BUSS1030 Accounting, Business & Society
- OLEO1204 Business Ethics
- OLET1205 Business Ethics: Interactive Cases
- Dean's Citation for Teaching Award: 2018, semester 1
- Dean's Citation for Tutoring Award: 2008, 2009, 2010, 2012, 2015, 2017
- Unit of Study Student Survey (USS) Award for Teaching: 2021
- Nominated for Wayne Lonergan Outstanding Teaching Award: 2019, 2020
- Nominated for Dean's Award for Feedback for Teaching: 2021
- Nominated for Excellence in Teaching Award: 2010, 2014, 2015, 2018
- Nominated for Excellence in Tutoring Award: 2018, 2019
- Nominated for Faculty Teaching Award: 2010
- Professor of the Year, University of Sydney Business School Chapter of Beta Gamma Sigma: 2019
Selected publications
(Pearson Custom Books, 2015)
Publications
Books
- Razeed, A., Blayney, P., Hamilton-Jessop, W., Gouveros, O. (2015). The Integrated Accounting Narrative (IAN): Tutorial Workbook. Sydney: Pearson Custom Books.
Book Chapters
- Hamilton-Jessop, W. (2021). Understanding Organizations. SAGE Business Skills. Thousand Oaks, United States: Sage Publications, Inc. [More Information]
Journals
- Hamilton-Jessop, W. (2013). Article Review: Corporate Social Responsibility and Tax Aggressiveness: An Empirical Analysis, Roman Lanis and Grant Richardson, Journal of Accounting and Public Policy, 2012, 31, pp. 86-108. Social and Environmental Accountability Journal, 33(2), 120-123. [More Information]
Conferences
- Hamilton-Jessop, W. (2018). Intent and Reality of the Australian Tax Consolidation Regime. Discipline of Accounting Seminar Series, 15 June 2018, Sydney, Australia: University of Sydney.
- Razeed, A., Blayney, P., Hamilton-Jessop, W. (2016). Embracing technology in an introductory Accounting Curriculum: A fresh perspective. British Accounting and Finance Association Annual Conference 2016, Belfast, United Kingdom: British Accounting and Finance Association.
- Razeed, A., Blayney, P., Hamilton-Jessop, W. (2015). Embracing Technology in an introductory Accounting Curriculum: A fresh perspective. 8th Annual International Conference of Education, Research and Innovation ICERI2015, Seville, Spain: International Association of Technology, Education and Development (IATED).
Report
- Beck, C., Crawford, F., Hamilton-Jessop, W., Hecimovic, A., Poullaos, C. (2011). 2010-2011 Business and Professional Ethics Group Report.
2021
- Hamilton-Jessop, W. (2021). Understanding Organizations. SAGE Business Skills. Thousand Oaks, United States: Sage Publications, Inc. [More Information]
2018
- Hamilton-Jessop, W. (2018). Intent and Reality of the Australian Tax Consolidation Regime. Discipline of Accounting Seminar Series, 15 June 2018, Sydney, Australia: University of Sydney.
2016
- Razeed, A., Blayney, P., Hamilton-Jessop, W. (2016). Embracing technology in an introductory Accounting Curriculum: A fresh perspective. British Accounting and Finance Association Annual Conference 2016, Belfast, United Kingdom: British Accounting and Finance Association.
2015
- Razeed, A., Blayney, P., Hamilton-Jessop, W. (2015). Embracing Technology in an introductory Accounting Curriculum: A fresh perspective. 8th Annual International Conference of Education, Research and Innovation ICERI2015, Seville, Spain: International Association of Technology, Education and Development (IATED).
- Razeed, A., Blayney, P., Hamilton-Jessop, W. (2015). Embracing Technology in an introductory Accounting Curriculum: A fresh perspective. Discipline of Accounting Seminar Series, 2015, Sydney, Australia: University of Sydney.
- Razeed, A., Blayney, P., Hamilton-Jessop, W., Gouveros, O. (2015). The Integrated Accounting Narrative (IAN): Tutorial Workbook. Sydney: Pearson Custom Books.
2013
- Hamilton-Jessop, W. (2013). Article Review: Corporate Social Responsibility and Tax Aggressiveness: An Empirical Analysis, Roman Lanis and Grant Richardson, Journal of Accounting and Public Policy, 2012, 31, pp. 86-108. Social and Environmental Accountability Journal, 33(2), 120-123. [More Information]
2011
- Beck, C., Crawford, F., Hamilton-Jessop, W., Hecimovic, A., Poullaos, C. (2011). 2010-2011 Business and Professional Ethics Group Report.
2010
- Hamilton-Jessop, W. (2010). The Interaction between Asset Cost Settings and Capital Gains Tax under the Australian Consolidation Regime. 8th Annual International Conference on Accounting 2010.
Selected Teaching Grants
- 2024 Introducing professional decision making in the accounting major, Legacy Fund Learning and Teaching Scheme. AUD 9940
- 2023 OLET1205: Business Ethics: Interactive Cases, OLE Strategic Education Grant. AUD 2,500
- 2018 Dramatising an ethical dilemma in the classroom, Education Innovation Grant. AUD 4,771
- 2016 Sustainable Accounting Education through a Technology enabled Real World Case, Education Innovation Grant. AUD 16,821
Visiting Appointments
- University of North Georgia, Dahlonega, Georgia, USA (2022)
- Universidad ICESI, Cali, Colombia (2019)
- Westfälische Wilhelms-Universität, Münster, Germany (2016)
- University of Amsterdam, Amsterdam, the Netherlands (2016)
- Ludwig-Maximilians-Unversity, Munich, Germany (2010)
Presentations
- Build Your Network Through BGS. Centrum PUCP Virtual Seminar, Lima, Peru, 2021
- Accounts, Accounting and COVID. Universidad ICESI Virtual Seminar, Cali, Colombia, 2020
- Organisational Theatre: The use of an Arts-based Experiential Teaching and Learning Tool in the Business School and its Adaptable Application for Online Delivery. Learning & Teaching Forum. The University of Sydney Business School, 2020 (https://ltf-business.sydney.edu.au/program/LT-Forum-Booklet.pdf
- The Future of Work: A Global Perspective. Beta Gamma Sigma Global Leadership Summit: The Future of Work. Chicago, 2019 (https://www.betagammasigma.org/events/gls/speakers)
- Governing and Governance: What does it mean?. XXII Semana Internacional: Australia. Universidad ICESI, Cali, Colombia, 2019