Skip to Content

Chris Patel

x

Contact Staff
Name:
Email:
Phone:
Message:
  • Title: Professor
  • Position: Professor - Department of Accounting and Corporate Governance
  • Qualifications: BCom(Hons) , MCom(Hons) UOW, PGCE USP, PhD Macquarie, CMA, CA (Australia),

Contact Details

Areas of Expertise

  • Management accounting
  • International accounting
  • Cross border business integration
  • Accounting and culture
  • Accounting regulation

Research awards

  • 2004 Macquarie University Outstanding Teacher Award
  • 2007 Macquarie University Outstanding Community Engagement and Service Award
  • 2009 Macquarie University International Achievement Alumni Award for Distinguished Service
  • Best paper awards at international conferences and in scholarly journals

2004 Outstanding Teacher Award

Chris received the Macquarie University Outstanding Teacher Award. The Deputy Vice-Chancellor notes, This award is the highest honour the University confers for teaching and is only presented to the most outstanding of its many good teachers. Citation for the award is as follows:

"Chris Patel is commended for his engagement with students, encouraging them to become involved with learning at a deeper level.In recent years, much of his teaching has been in postgraduate accounting courses, involving large number of international students, and from this he has recognised the importance of cross-cultural accounting studies. He has taken this further, under the rubric of The Paradox of the Chinese Learner, and investigated the misconceptions surrounding rote learning and its role in memorising for understanding. Chris is a highly skilled and productive researcher who brings his passion for research into his classes.He provides a structured classroom environment intended to support variations in student learning and, in his dealings with his students, demonstrates empathy and provides sound academic advice. Chris has the ability to develop, maintain and include professional links within his classes and these links are successfully integrated with learning opportunities. One of his students said: He always dealt with me with respect and appears to value my opinions, seeming to address me as an equal.This really meant the world to me and filled me with a great deal of confidence. I have the greatest faith in the belief that Professor Patel is not only an outstanding teacher but also a wonderful role model."

Publications

Refereed Journal Articles

  • “The Effect of Accounting Education and National Culture on Accounting Judgments: A Comparative Study of Anglo-Celtic and Chinese Cultures”, with Parmod Chand and Lorne Cummings, European Accounting Review (Ranked A by ERA) (forthcoming)
  • “Holier-than Thou Perception Bias Among Professional Accountants: A Cross-Cultural Study”, with Brian Millanta, Advances in Accounting (Ranked A) (forthcoming)
  • The Case for Economic and Accounting Dualism: Towards Reconciling the Japanese Accounting System with the Global Trend of Fair Value Accounting”, with NoriyukiTsunogaya. Accounting, Economics, and Law, 2011 (forthcoming)
  • A Critique of Gray's Framework on Accounting Values, with Eva Heidhues. Submitted to Critical Perspectives on Accounting, 2011, Vol. 22, pp.273-287. Ranked A by ERA.
  • Contextual Issues of the Convergence of International Financial Reporting Standards: the Case of Germany, with Andreas Hellman and Hector Perera, Advances in Accounting, 2010, pp. 1-10. Ranked A by ERA.
  • "Interpretation and Application of 'New' and 'Complex' IFRS: Implications for Convergence of Accounting Standards", with Parmond Chand and Arvind Patel, Advances in Accounting, Ranked A by ERA
  • "Factors Causing Differences in Financial Reporting Practices in Selected South Pacific Countries in the Post-Convergence Period, with Parmod Chand and Ron Day, Asian Academy of Management Journal, forthcoming
  • Convergence and Harmonization of Accounting Standards in the South Pacific Region, with Parmod Chand, Advances in Accounting, Volume 24, 2008, pp.83-92. Ranked A by ERA.
  • Multidimensional Ethics Measure in Accounting Research, International Journal of Accounting, Auditing and Performance Evaluation,Vol. 4, No. 1, 2007, pp. 90-110.
  • "Development of Financial Intelligence: An Assessment of FIUs in Australia and India, with Milind Sathye, Journal of Money Laundering Control, 2007 Vol. 10, No. 4, pp. 391-405.
  • "Some Theoretical and Methodological Suggestions for Cross-Cultural Accounting Studies", International Journal of Accounting, Auditing and Performance Evaluation, Vol. 1, No.1, 2004, pp. 61-84.
  • A Study of Uncertainty Expressions in Australian Accounting and Auditing Standards, with J. Psaros, Pacific Accounting Review, Vol. 15, No. 2, 2003, pp. 1-28.
  • Some Cross-Cultural Evidence on Whistle-Blowing As An Internal Control Mechanism, Journal of International Accounting Research, (a journal of International Accounting Section of American Accounting Association) Vol. 2, 2003, pp. 69-96.
  • Cultural Influences on Judgments of Professional Accountants in Auditor-Client Conflict Resolution, with G. Harrison and J. McKinnon, Journal of International Financial Management and Accounting (New York University Salomon Centre and the International Association of Accounting Research), Vol. 13, No. 1, 2002, pp.1-31.
  • Debiasing the curse of knowledge in audit judgements: Experience reconsidered, with R. Reeve, H. Holmes and P. Li, SA Journal of Accounting Research, 15(2), 2001, pp.1-17.
  • Cultural Influences on Aggressive Financial Reporting Practices, with D. Cable, Asian Review of Accounting, Volume 8, Number 2, 2000, pp.60-80.
  • The Issue of Australian Indigenous World-View and Accounting, with S. Greer, Accounting, Auditing and Accountability Journal, Volume 13, Number 3, 2000, pp.307-329. Ranked A* by ERA.
  • Perceptions of External Auditors' Independence: Some Cross-Cultural Evidence, with J. Psaros, The British Accounting Review, Volume 32, 2000, pp.311-338. Ranked A by ERA.

Conferences and Presentations

  • A Comparative Study of Judgments of Chinese and Australian Accountants, with Peipei Pan and Eva Heidues, 11th World Congress of Accounting Educators and Researchers, Singapore, November 2010
  • Competitive Advantages of Audit Firms in the Era of International Financial Reporting Standards: An Analysis Using the Resources-based View of the Firm†with Lian Kee Phua, ICEME 2010 Conference, 28-30 December, 2010 in Hong Kong.
  • Professionalism: Perspectives of Malaysian External Auditors and Government Auditors, with Hilwani Hariri and Hasnah Haron, 2010 British Accounting Annual Conference, 30 March to 1 April, Cardiff, UK.
  • "IFRS and exercise of accountants' professional judgments: Insights and concerns from a German perspective, with Eva Heidhues, Illinois International Accounting Symposium, Taiwan (Taipei): June 21-23. Received travel grant of US$1,600 from the University of Illinois.
  • Theoretical and Methodological Suggestions for Cross-Cultural Accounting Research, Plenary Session address at Parahyangan International Accounting and Business Conference, 17-18 June, 2010, Bandung, Indonesia. Received travel grant to cover travel and accommodation.
  • Workshop on Enhancing the Quality of PhD Research and Getting Published, with Eva Heidhues, Parahyangan International Accounting and Business Conference, 17-18 June, 2010, Bandung, Indonesia.
  • Equivalence of IFRS Across Languages: Translation Issues from English to German", with Andreas Hellmann and Hector Perera, European Accounting Association 33rd Annual Congress, 19 - 21 July 2010, Istanbul and 2010 AFAANZ Conference, 4 - 6 July 2010, Christchurch and Asia Pacific Interdisciplinary Research in Accounting 2010 conference, Australia, July 2010.
  • Measuring Meaning of International Financial Reporting Standards: An Examination of Uniformity Across Languages, with Andreas Hellman and Hector Perera, Financial Reporting and Business Communication Fourteenth Annual Conference, Bristol, 1-2 July 2010 (organized by British Accounting Association and University of Bristol).
  • "Translation of IFRS and the Problem of their Consistent Application", with Andreas Hellmann and Hector Perera, European Accounting Association 33rd Annual Congress, Turkey, May 2010
  • The Effect of Accounting Education and National Culture on Accounting Judgments: A Comparative Study of Anglo-Celtic and Chinese Culture, with Parmod Chand and Lorne Cummings, Journal of Contemporary Accounting and Economics and Seoul National University: Special Joint Symposium 2010, 4th-5th January, Seoul, South Korea.
  • Accounting and Its Environment in China, with Huiying Wu and Hector Perera,  Asian-Pacific Conference, USA, November, 2009
  • The impact of International Financial Reporting Standards on the Modernisation of the German Commercial, with Andreas Hellman and Hector Perera, Asian-Pacific Conference, USA, November, 2009.
  • The Paradox of the Chinese Learners: Some Evidence from Accounting students in Australia, with Brian Millanta and Herb Schoch, Asian-Pacific Conference, USA, November, 2009.
  • The Effect of Accounting Education and National Culture on Accounting Judgments, with Parmod Chand and Lorne Cummings, Annual Conference of American Accounting Association, August 2009.
  • A Critique of Gray's Framework on Accounting Values, with Eva Heidhues, Interdisciplinary Perspectives on Accounting Conference, Austria, July 2009.
  • IFRS and Exercise of  Accountants' Professional Judgments†Insights and Concerns from a German Perspective, with Eva Heidhues, International Accounting Congress (IAAER),  Brazil, June 2009.
  • Modernisation of the German Commercial Code: Prospects and Concerns, with Andreas Hellman and Hector Perera, International Accounting Congress (IAAER), Brazil, June 2009.
  • The Effectiveness of Anglo-American Concepts of Corporate Governance and Financial Reporting in China, with Hui Ying Wu and Hector Perera, Asian Academic Accounting Association Conference, Dubai, November 2008.
  • Accounting Ecology and the Adoption of International Financial Reporting Standards in Germany, with Andreas Hellman and Hector Perera, Asian-Pacific Conference on International Accounting Issues, November 2008.
  • The Role of Accounting Information in Decision-Making Processes in a German Dairy Cooperative, with Eva Heidhues, Emerging Issues in International Accounting Conference, China, June 2008.
  • Convergence of Accounting Standards in Germany:  Biases and Challenges, with Eva Heidhues, Emerging Issues in International Accounting Conference, China, June 2008.
  • Interpretation and Application of New†and complex†International Financial Reporting Standards: Implications for Convergence, accepted for presentation at the 2007 American Accounting Association Annual Meeting, Chicago, August 2007.
  • The Political Economy of Convergence: IASB Standards for SMEs, with  Parmod Chand and Lorne Cummings, International Research Conference for Accounting Educators, Turkey, 9 to 11 November 2006.
  • Comparable Financial Reporting in a Post-Convergence Period: A Myth or Reality?, with Parmod Chand and Ron Day, 2006 Emerging Issues in International Accounting Conference, Italy, July 2006.
  • Judgements of Professional Accountants in Fiji: Implications for Convergence of Accounting Standards, with P. Chand, 2005 Emerging Issues in International Accounting Conference, Niagara Falls, USA, August 2005. This paper was awarded the Segun Wallace Best Paper Award.
  • Multidimensional Ethics Measure in Accounting Research, International Research Conference for Accounting Educators, Bordeaux, France, September 2005.
  • Convergence and Harmonization of Accounting Standards in the South Pacific Region, with Parmod Chand, The Effects of Globalization on Financial Reporting, Turkey, 25-29 May, 2005.
  • Associate Editor of the Journal of International Accounting Research (a journal of the International Accounting Section of the American Accounting Association)
  • International Journal of Accounting, Auditing and Performance Evaluation
  • Journal of Applied Management Accounting Research
  • Asian Academy of Management Journal

Book Chapters

  • Convergence of Financial Reporting in Germany, in International Business: Theory, Management and Globalization, with Andreas Hellman and Hector Perera, Nova Science Publishers, Hauppauge, New York, forthcoming (classified as top-tier by FBE).
  • Realities of Globalisation of Financial Reporting Standards: Evidence from Accounting Modernization in Germany, with Andreas Hellman and Hector Perera, Nova Science Publishers, Hauppauge, New York, forthcoming (classified as top-tier by FBE).

Monographs

  • Globalisation and Contextual Factors in Accounting: The Case of Germany, with Eva Heidues, Emerald Publishing, Bingley, UK, forthcoming (classified as top- tier by FBE).
  • Achieving Global Convergence of Financial Reporting Standards, with Parmod Chand, Emerald JAI Publishing, Bingley, UK, forthcoming (classified as top- tier by FBE).
  • Determining Stakeholder Prominence: An Empirical Study in Asia, with Lorne Cummings, Volume 19, Elsevier JAI, Oxford, UK, 2009 (classified as top- tier by FBE).
  • A Comparative Study of Professional Accountants' Judgements, Elsevier JAI, Oxford, UK, 2006 (classified as top- tier by FBE).

Affiliations / activities

Editorial Boards

  • Associate Editor of the Journal of International Accounting Research (a journal of the International Accounting Section of the American Accounting Association)
  • International Journal of Accounting, Auditing and Performance Evaluation
  • Journal of Applied Management Accounting Research
  • Asian Academy of Management Journal

PhD Student Supervision

  • Principle Supervisor of Eva Heidhues - PhD-International Accounting Research - Part Time
  • Principle Supervisor of Pei Pei Pan - PhD-International Accounting Research - Part Time 
  • Principle Supervisor of Philip Heinz - PhD-International Accounting Research - Full Time
  • Principle Supervisor of Sany Dwita - PhD-International Accounting Research - Full Time
  • Principle Supervisor of Massoud Nasrabadi - PhD-International Accounting Research - Part Time
  • Associate Supervisor of Osmat Azzam - PhD-Economics Research - Part Time
  • Associate Supervisor of Rajni Mala - PhD-International Accounting Research - Full Time
  • Associate Supervisor of Andreas Hellmann - PhD-International Accounting Research - Part Time
  • Associate Supervisor of Stella Ying Wu - PhD-International Accounting Research - Full Time