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Research_

Accounting research

In-depth work on issues central to accounting
The Discipline of Accounting is home to a diverse community of internationally recognised scholars who continually strive to publish high-level research in leading international journals.

We undertake research into diverse issues affecting the business community and regulatory authorities. Our research embraces:

  • the role of accounting information in decision making generally and capital markets in particular
  • the modelling of corporate failure and credit risk
  • corporate takeovers and reconstructions
  • corporate governance
  • accounting standard setting, particularly the role international financial reporting standards in Australia
  • market price accounting
  • environmental and social reporting
  • accounting history and critical accounting research
  • public sector accountability and financial reporting.

Our research agenda is reflected in our involvement in several major Australian Research Council (ARC) Discovery and Linkage projects, our substantial research consultancies with industry and government and our active engagement with professional practice.

Our people

Meet our academics and research students.

Professor Wai Fong Chua

Professor Stewart Jones

Professor Sue Newberry

Professor Christopher Nobes

Professor John Roberts

Professor Baljit Sidhu

Professor Sandra van der Laan

Associate Professor Jane Andrew

Associate Professor Maria Dyball

Associate Professor Geoff Frost

Associate Professor Ravi Seethamraju

Md Nurul Alam
Degree: PhD
Working title: The accurate prediction of financial distress: An empirical analysis of the effect of credit default swaps and short sales on credit risk
Supervisors: Stewart JonesDavid Johnstone

Adibah Jamaluddin
Degree: PhD
Working title: The consumption of accounting

Yi Jiang
Degree: PhD
Working title: Modeling corporate financial distress in China
Supervisors: Stewart JonesDavid Johnstone

Benjamin Lay
Degree: MPhil
Working title: Determinants of shareholder dissent on remuneration-related resolutions
Supervisors: Sandra van der LaanStewart Jones

Ting-Hsuan Wu
Degree: PhD
Working title: Voluntary Disclosure and Information Distribution
Supervisors: Demetris Christodoulou

Zihang Peng
Thesis title: The accurate prediction of financial distress: An empirical analysis of the effect of credit default swaps and short sales on credit risk
Completed: 2018
Supervisors: Demetris Christodoulou, David Johnstone

Le Ma
Thesis title: Two studies on intangible assets: its management and economic impact
Completed: 2017
Supervisors: Demetris Christodoulou, Andrey Vasnev

Lisa Marini
Thesis title: Accountability and transparency surrounding microloan disclosure practices
Completed: 2017
Supervisors: Sandra van der Laan, Jane Andrew

Roslyn Anne Roberts
Thesis title: Goodwill Impairment: A study of Australian Companies 2007 - 2013
Completed: 2015
Supervisors: M. Shumi Akhtar, Suresh Cuganesan

Milica Simic Misic
Thesis title: Crossing a Threshold: Using the SOLO Taxonomy and Exemplars to Facilitate Students' Conceptual Understanding of Depreciation in Introductory Accounting
Completed: 2015
Supervisors: Rosina Mladenovic, Amani Bell

2018

Dr Robert Czernkowski, University of Technology, Sydney

Jort Herrick Ten Berg, Research candidate, University of Amsterdam Business School, Netherlands

Professor Teri Yohn, Indiana University, USA

Dr Matthew Lyle, Northwestern University, Illinois, USA

Professor James Ohlson, The Hong Kong Polytechnic University

Professor Karl Kraus, Stockholm School of Economics, Sweden

Grete Helle, Research candidate, Norwegian School of Economics

Dr Christian Huber, Helmut Schmidt University, Hamburg, Germany

Professor Christine Cooper, University of Strathclyde, Glasgow, UK

Professor Deren Xie, Tsinghua University, China

Professor Wayne Guay, University of Pennsylvania

Professor Charles Youyang Hsu, The Hong Kong University of Science and Technology

Professor Jan Mouritsen, Copenhagen Business School

Professor Kari Lukka, University of Turku, Finland

Professor Cheryl McWatters, Telfer School of Management, University of Ottawa

2017

Professor Christopher Chapman, University of Bristol, UK

Professor Matias Laine, Tampere University, Finland

Professor Bino Catasus, Stockholm University, Sweden

Professor Pengguo Wang, University of Exeter, UK

Professor Christine Cooper, University of Strathclyde, Glasglow, UK

Associate Professor Jeremy Bertomeu, Baruch College, New York, USA

Professor Steven Huddart, Penn State Smeal College of Business, USA

Associate Professor Edwige Cheyne, Columbia Business School, New York, USA

Professor Stephen Penman, Columbia Business School, New York, USA

Professor James Ohlson, The Hong Kong Polytechnic University

Dr Victoria Clout, University of New South Wales, Australia

Journals

We are home to two well-known journals edited by our staff.

These journals make a distinctive contribution to accounting theory and practice in the international arena.

Many of our staff have written scholarly books published by major international publishing houses, as well as several leading textbooks in accounting.

Research seminars

We host regular seminars sponsored by the Accounting Foundation.

For further information email Dr Max Baker, Seminar Convenor, or call (02) 9036 7084.

To confirm attendance email Lily Shulz, or call (02) 9036 5473.

More seminars will be scheduled soon. Watch this space for updates.

Safeguarding the unknown? Quality of research in the performance measurement era at universities
  • Date: 31 Oct 2018 at 11am
  • Venue: Rm 5050, Abercrombie Building (H70)
  • Speaker: Kari Lukka, University of Turku, Finland
Rethinking socialism in China: Government accounting reform and the role of ideology
  • Date: 10 Oct 2018 at 11am
  • Venue: Rm 5050, Abercrombie Building (H70)
  • Speaker: Eagle Zhang, The University of Sydney
Comovements and the informativeness of earnings
  • Date: 12 Sep 2018 at 11am
  • Venue: Rm 5050, Abercrombie Building (H70)
  • Speaker: Andrew Jackson, University of New South Wales
Risk and performance in tension: Framings, overflows and the effects of complete measures in buyer/supplier relations
  • Date: 29 Aug 2018 at 11am
  • Venue: Rm 5050, Abercrombie Building (H70)
  • Speaker: Jan Mouritsen, Copenhagen Business School, Denmark
Benefits and costs of the enhanced auditor’s report: Evidence from Australia
  • Date: 15 Aug 2018 at 11am
  • Venue: Rm 5050, Abercrombie Building (H70)
  • Speaker: Neil Fargher, Australian National University
Power to the small investor: The role of social media in corporate governance
  • Date: 1 Aug 2018 at 11am
  • Venue: Rm 5050, Abercrombie Building (H70)
  • Speaker: Charles Hsu, Hong Kong University of Science and Technology
The role of executive cash bonuses in providing individual and team incentives
  • Date: 25 Jul 2018 at 11am
  • Venue: Rm 5050, Abercrombie Building (H70)
  • Speaker: Wayne Guay, University of Pennsylvania
Effect of CSR information presentation order on stakeholder decision-making
  • Date: 30 May 2018 at 11am
  • Venue: Rm 5050, Abercrombie Building (H70)
  • Speaker: Naomi Soderstrom, The University of Melbourne
Indexical judgment: The construction of valuation devices for art and antiques
  • Date: 16 May 2018 at 11am
  • Venue: Rm 5050, Abercrombie Building (H70)
  • Speaker: Erica Heather Coslor, The University of Melbourne
Share pledging by controlling shareholders and accounting manipulations
  • Date: 2 May 2018 at 11am
  • Venue: Rm 5050, Abercrombie Building (H70)
  • Speaker: Deren Xie, Tsinghua University
Institutionalisation and professionalisation of risk management: A case study of the riskwork of medical professionals in a Dutch healthcare organisation
  • Date: 18 Apr 2018 at 11am
  • Venue: Rm 5050, Abercrombie Building (H70)
  • Speaker: Jort ten Berg, University of Amsterdam
A textual analysis of US corporate social responsibility reports
  • Date: 4 Apr 2018 at 11am
  • Venue: Rm 5050, Abercrombie Building (H70)
  • Speaker: Peter M. Clarkson, University of Queensland
Quantifying the 'in-between' of prisons using indicators: The tension between security and resocialization through the lens of liminality
  • Date: 7 Mar 2018 at 11am
  • Venue: Rm 5050, Abercrombie Building (H70)
  • Speaker: Christian Huber, Helmut Schmidt University
Analysts' social connections to firms and analyst earnings forecasts
  • Date: 25 Oct 2017 at 11am
  • Venue: Rm 5050, Abercrombie Building (H70)
  • Speaker: Ava Wu, The University of Sydney
The institutional work of suppression: a case study of the CORE Coalition
  • Date: 11 Oct 2017 at 11am
  • Venue: Rm 5050, Abercrombie Building (H70)
  • Speaker: Conor Clune, University of New South Wales
Breaking news: Management control systems, unexpected events and organisational improvisation in a News Room
  • Date: 13 Sep 2017 at 11am
  • Venue: Rm 5050, Abercrombie Building (H70)
  • Speaker: Maria Dyball, The University of Sydney
Taking organisational values into account in management control
  • Date: 30 Aug 2017 at 11am
  • Venue: Rm 5050, Abercrombie Building (H70)
  • Speaker: Chris Chapman, University of Bristol
Bayesian decision usefulness and conservatism in accounting
  • Date: 16 Aug 2017 at 11am
  • Venue: Rm 5050, Abercrombie Building (H70)
  • Speaker: David Johnston, The University of Sydney
Analysts’ forecast errors and the dividend displacement property
  • Date: 28 Jul 2017 at 11am
  • Venue: Rm 321, Codrington Building (H69)
  • Speaker: Somnath Das, University of Illinois – Chicago
Managerial disclosures and debt contracts
  • Date: 7 Jun 2017 at 11am
  • Venue: Rm 5050, Abercrombie Building (H70)
  • Speaker: Rencheng Wang, University of Queensland
Hybridisation of performance measurement and impact assessment: A case study of a social business
  • Date: 24 May 2017 at 11am
  • Venue: Rm 5050, Abercrombie Building (H70)
  • Speaker: Matias Laine, Tampere University, Finland
What a difference a day makes: The impact of trading days on forecast accuracy and management performance attributions
  • Date: 10 May 2017 at 11am
  • Venue: Rm 5050, Abercrombie Building (H70)
  • Speaker: Stephen Hillegeist, Arizona State University, US
Inferring rates of expected stock return from accounting observables
  • Date: 26 Apr 2017 at 11am
  • Venue: Rm 5050, Abercrombie Building (H70)
  • Speaker: Pengguo Wang, University of Exeter, UK
Questioning the numbers: Epistemic authority, narrative, and performance evaluation
  • Date: 29 Mar 2017 at 11am
  • Venue: Rm 5050, Abercrombie Building (H70)
  • Speaker: David Smith, University of Queensland
Lessons from mis-classification in international accounting
  • Date: 15 Mar 2017 at 11am
  • Venue: Rm 5050, Abercrombie Building (H70)
  • Speaker: Chris Nobes, University of Sydney
Managing distances: Boards and the consumption of accounting
  • Date: 1 Mar 2017 at 11am
  • Venue: Rm 5050, Abercrombie Building (H70)
  • Speaker: Bino Catasus, Stockholm University, Sweden
The effect of audit report on information search behaviour of loan officers: Evidence from an eye-tracking study
  • Date: 16 Nov 2016 at 11am
  • Venue: Rm 5050, Abercrombie Building (H70)
  • Speaker: Nina Sormunen, Copenhagen Business School
Achieving radical change: A comparative study of public-sector accounting in Westminster and Scotland
  • Date: 2 Nov 2016 at 11am
  • Venue: Rm 5050, Abercrombie Building (H70)
  • Speaker: Noel Hyndman, Queens University Belfast
Capital investing: A future-making practice
  • Date: 19 Oct 2016 at 11am
  • Venue: Rm 5050, Abercrombie Building (H70)
  • Speaker: Wai Fong Chua, The University of Sydney
The Phoenix rises: The Australian Accounting Standards Board and IFRS Adoption
  • Date: 21 Sep 2016 at 11am
  • Venue: Rm 5050, Abercrombie Building (H70)
  • Speaker: Bryan Howieson, The University of Adelaide
Students' insights into their development of ethical decision making skills in business
  • Date: 7 Sep 2016 at 11am
  • Venue: Rm 5050, Abercrombie Building (H70)
  • Speaker: Rosina Mladenovic, The University of Sydney
The institutionalisation of sustainability reporting
  • Date: 10 Aug 2016 at 11am
  • Venue: Rm 5050, Abercrombie Building (H70)
  • Speaker: Carlos Larrinaga, Universidad de Burgos, Spain
'The lives of others’: Gender and the audit profession in the context of German reunification
  • Date: 27 Jul 2016 at 11am
  • Venue: Rm 5050, Abercrombie Building (H70)
  • Speaker: Lisa Evans, University of Stirling
Competition and financial statement fraud
  • Date: 29 Jun 2016 at 11am
  • Venue: Rm 5050, Abercrombie Building (H70)
  • Speaker: Christo Karuna, Monash University
The enactment model of measurement: Fugitives, putrescibles and sludge
  • Date: 25 May 2016 at 11am
  • Venue: Rm 5050, Abercrombie Building (H70)
  • Speaker: Tanya Fiedler, University of New South Wales
Improving adaptive instruction with a limited item speed test
  • Date: 11 May 2016 at 11am
  • Venue: Rm 5070, Abercrombie Building (H70)
  • Speaker: Paul Blayney, The University of Sydney
The construction of novel risks: Discourse, translation and the ecology of risk
  • Date: 27 Apr 2016 at 11am
  • Venue: Rm 5070, Abercrombie Building (H70)
  • Speaker: Cynthia Hardy, University of Melbourne
The impact of independent assurance and explicit assessment on fundamental value
  • Date: 13 Apr 2016 at 11am
  • Venue: Rm 5050, Abercrombie Building (H70)
  • Speaker: Hien Hoang, University of New South Wales
Management control, motivation and performance: Evidence on the object-of-control framework
  • Date: 23 Mar 2016 at 11am
  • Venue: Rm 5050, Abercrombie Building (H70)
  • Speaker: Berend van der Kolk, University of Groningen, Netherland
The ‘business partner’ as a fragile aspirational identity: A field study of management accountants' identity work
  • Date: 9 Mar 2016 at 11am
  • Venue: Rm 4150, Abercrombie Building (H70)
  • Speaker: Martin Messner, University of Innsbruck, Austria
Using an integrated environmental management control system to translate environmental strategy into managerial performance
  • Date: 24 Feb 2016 at 12pm
  • Venue: Rm 5050, Abercrombie Building (H70)
  • Speaker: Burkhard Pedell, University of Stuttgart, Germany

Head of Discipline

Stewart Jones
Academic profile

Contact the Discipline of Accounting