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Chris Patel

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Photo of Chris Patel
  • Title: Professor
  • Position: Professor - Department of Accounting and Corporate Governance
  • Qualifications: BCom(Hons) , MCom(Hons) UOW, PGCE USP, PhD Macquarie, CMA, CA (Australia),

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Areas of Expertise

  • International accounting
  • Harmonisation and convergence of financial reporting
  • Theoretical and methodological limitations of international accounting research
  • Professional accountants' judgments across countries such as Germany, Japan, India, Malaysia, China and Australia
  • Globalisation and contextual factors on accounting in Germany, China and Japan
  • Ethics in accounting

Profile

Myresearch program adopts a multi-disciplinary approach to providetheoretical, methodological and empirical evidence on various aspects ofjudgments of professional accountants across countries such as Australia,China, India, Malaysia and Japan. Currently I am supervising five PhD studentson various topics related to International Accounting. Over the last fiveyears, I have successfully supervised eight PhD students to completion. Each ofthe successful PhD students has received excellent examiner's report. I workedwith 10 of my current or former PhD students resulting in four  research monographs with leading publisherssuch as Emerald and Elsevier and nine publications in leading journals (rankedA* or A by ABDC or ERA). I have extensiveuniversity teaching experience and also acted as an adviser to AsianDevelopment Bank, World Bank and World Heath Organization. I have been avisiting scholar at gradaute schools in the USA and Canada. I have publishedextensively in professional and scholarly refereed journals includingpublications in journals ranked A* and A by ABDC or ERA. Over the last threeyears I have published six papers in A ranked journals. I have also publishedfour research monographs with Elsevier JAI and Emerald Publishing. I amon the editorial board of scholarlyjournals including International Journal of Accounting, Auditing andPerformance Evaluation, Journal of Applied Management Accounting Research and AsianAcademy of Management Journal. Iwas an Associate Editor of Journalof International Accounting Research (a journal of the American AccountingAssociation, International Accounting Section). I was a member from 2003to 2005 of the Outstanding Dissertation Award Committee of the InternationalAccounting Section of the American Accounting Association. I delivered the keynote address entitled, "A Pacific Perspective on National Heath Accounts", atthe World Health Organisation Workshop on National Heath Accounts in 2007 whichcontributed to the publication entitled, "Framework for the Development andInstitutionalization of National Health Accounts in the Pacific InlandCountries", World Health Organization. In 2011 I was appointed by the NorwegianGovernment to the Research Council of Norway responsible for assessing thequality of research grant applications. I have reviewed manuscripts for leadingjournals including Accounting,Organizations and Society, AAAJ, Behavioural Research in Accounting,International Journal of Accounting, European Accounting Review, Journal ofBusiness Ethics, International Journal Of Auditing and Critical Perspectives on Accounting.

Over the last six years I haveprovided research and teaching related assistance to various universities inemerging countries including the National University of Samoa, the Universityof Fiji, the University of Papua New Guinea, Universiti Teknologi Mara(Malaysia), Universiti Sains Malaysia and Universiti Utara Malaysia.  I was awarded the 2004 Macquarie UniversityOutstanding Teacher Award and commended for my engagement with students andencouraging them to become involved with learning at a deeper level. I alsoreceived Macquarie University's 2007 Outstanding Community Engagement Award formy contributions to assisting students, staff and Universities in the SouthPacific region, principally in Samoa, Fiji, Papua New Guinea and Malaysia. In2009 I was awarded the International Achievement Alumni Award for distinguishedService for outstanding contribution to the enrichment of International Societythrough community and professional service. I am the NSW President of theInstitute of Certified Management Accountants of Australia.

Education

  • Doctor of Philosophy: Accounting (Macquarie University)
  • Master of Commerce with Honours: Accounting (The University of Wollongong)

Research grants

  • Awarded A$83,000 from the National Science Funding Council of China for a project  which will examine various aspects of Chinese professional accountants' judgments and convergence of financial reporting. This grant is jointly with Professor Linda Liu from Wuhan University, China.
  • Research paper entitled, "The Case for Economic and Accounting Dualism: Towards Reconciling the Japanese Accounting System with the Global Trend of Fair Value Accounting", with N. Tsunogaya,  was supported by Grant in Aid for Scientific Research by the Japan Society for the promotion of Sciences, Y800,000.
  • Received A$17,000 from Matrix Consultations and Institute of International Business Studies for a project entitled, "Globalisation and Convergence of Financial Reporting in India: Issues and Challenges".

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 noted that, "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."

Current projects

The International Accounting Standards Board uses the concept of "substance over form" to describe the importance of judgments in accounting. However, the standard setters in accounting provide no discussion of the various factors that may influence judgments. On the contrary, they have assumed that judgments exercised in various countries are largely consistent, neutral and value-free. My research program adopts a multi-disciplinary approach to provide theoretical, methodological and empirical evidence on various aspects of judgments and ethical issues in accounting across counties. An examination of my publications clearly establishes the multidisciplinary theoretical frameworks invoked in my research.

Publications

journal toggle icon open Refereed Journal Articles

  • "Some Theoretical and Methodological Suggestions for Studies ExaminingEarnings Management and Ethical Judgments in Accounting", with Philip Heinz andAndreas Hellman,  Advances inAccounting, forthcoming (ranked A by ERA)
  •  "Continental European Accounting Model and AccountingModernization in Germany" with Andreas Hellman, Advances in Accounting, forthcoming (ranked A by ERA)
  • "Understanding Adoption of Anglo-American Models of Corporate Governance and Financial Reporting in Emerging Economies: An Integrated Institutional Perspective", with Huiying Wu, Journal of Theoretical Accounting Research, Vol. 8, No. 2, pp. 186-224.
  • "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, 2012, Vol.21 (1), pp.153-182 (Ranked A by ERA and the Australian Business Deans Council Journal [ABDC] ranking)
  • "A Critique of Gray's Framework on Accounting Values", with Eva Heidhues. Critical Perspectives on Accounting, 2011, vol. 22, pp.273-287. (Ranked A by ERA and ABDC).
  • "Holier-than Thou Perception Bias Among Professional Accountants: A Cross-Cultural Study", with Brian Millanta, Advances in Accounting, incorporating Advances in International Accounting, forthcoming, (Ranked A by ERA).
  • "The Case for Economic and Accounting Dualism: Towards Reconciling the Japanese Accounting System with the Global Trend of Fair Value Accounting" with N. Tsunogaya,  Accounting Economics, and Law, 2011, Vol. 1, Issue 2, pp. 1-52.
  • "Interpretation and Application of 'New' and 'Complex' IFRS: Implications for Convergence of Accounting Standards", with Parmond Chand and Arvind Patel, Advances in Accounting, 2010, Vol. 26, pp. 280-289 (Ranked A by ERA).
  • "Contextual Issues of the Convergence of Financial Reporting Standards: The Case of Germany", with Andreas Hellman and Hector Perera, Advances in Accounting, 2010, Vol. 26, pp. 108-116 (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, 2009, Vol.13, No.2, pp.111-129.
  • "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, Volume 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, Volume 10, No.4, 2007, 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 (Ranked B by ERA).
  • "Some Suggestions for International Accounting Research", Indian Journal of Accounting, Vol. XXXIII, 2003, pp. 1-10.
  • "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. (This publication was the joint winner of the PricewaterhouseCoopers best paper award, Southern African Accounting Association Biennial International Conference, Western Cape, South Africa, July 2000)
  • "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).

chapters toggle icon open Book Chapters

  • "Convergence of Financial Reporting in Germany", in International Business: Theory, Management and Globalization, with Andreas Hellmann and Hector Perera, Nova Science Publishers, Hauppauge, New York, 2011 (classified as top-tier by the Faculty).
  • "Realities of Globalisation of Financial Reporting Standards: Evidence from Accounting Modernization in Germany", with Andreas Hellmann and Hector Perera, Nova Science Publishers, Hauppauge, New York, 2011 (classified as top-tier by the Faculty).

monographs toggle icon open Monographs

  • Behavioral Accounting, New York, with Andreas Hellman Nova Science Publications, forthcoming (classified as top-tier by the Faculty).
  • Globalisation and Contextual Factors in Accounting: The Case of Germany, with Eva Heidues, Emerald Publishing, Bingley, UK, 2012 (classified as top-tier by the Faculty).
  • Achieving Global Convergence of Financial Reporting Standards, with Parmod Chand, Emerald Publishing, Bingley, UK, 2011 (classified as top-tier by the Faculty).
  • Determining Stakeholder Prominence: An Empirical Study in Asia, with Lorne Cummings, Elsevier JAI, Oxford, UK, 2009 (classified as top-tier by the Faculty).
  • A Comparative Study of Professional Accountants' Judgments, Elsevier JAI, Oxford, UK, 2006 (classified as top-tier by the Faculty).

conference toggle icon open Conferences and Presentations

  • "Resource-allocation specialization, market-recognition specialization and audit fees: evidence from the Chinese audit market", with Yingfei Liu, Sammy Ying and Hao Qiu, The 24th Asian-Pacific Conference on International Accounting Issues, Maui Hawaii, 21-23 Oct 2012.
  • "The Influence of Acculturation on Judgments Related to Professional Scepticism: Evidence from Chinese Accounting Students in Australia", with Sammy Xiaoyan Ying, The 24th Asian-Pacific Conference on International Accounting Issues, Maui Hawaii, 21-23 Oct 2012.
  • "The Influence of Client-Gender and Auditor-Gender on Auditors' Judgments: Evidence from Javanese and Minangkabau in Indonesia", with Sany Dwita and Rahat Munir, The 24th Asian-Pacific Conference on International Accounting Issues, Maui Hawaii, 21-23 Oct 2012.
  • "Some Theoretical and Methodological Suggestions for Studies that Analyse the Meaning of Accounting Terms and Narrations", with Andreas Hellman and Hector Perera, European Accounting Association 34th Annual Congress, Italy, April 2011.
  • "German and Italian Accountants' Materiality Judgments", with Eva Heidhues, European Accounting Association 34th Annual Congress, Italy, April 2011.
  • "The Influence of Personality on Judgments of University Accounting Students in the Context of Consolidated Financial Reporting", with Peipei Pan, AFAANZ, Darwin, Australia, July, 2011.
  • "The Influence of Personality on Judgments of University Accounting Students in the Context of Consolidated Financial Reporting", with Peipei Pan, The Journal of International Accounting Research Conference, Xiamen, China, June, 2011.
  • "Some theoretical and methodological suggestions for studies examining earnings management and ethical judgments in accounting", Journal of International Accounting Research Conference, China, June 2011
  • "The Accounting Ecology and Changes in Japan: The Influence of the German and the U.S. Accounting Systems", with Noriyuki Tsunogaya, 2011 Annual International Conference-Korean Accounting Association, Jeju, Korea, June 2011.
  • "Some theoretical and methodological suggestions for studies examining earnings management and ethical judgments in accounting", 9th Annual International Conference on Accounting, Greece, July 2011
  • "Adoption of International Financial Reporting Standards in Germany: A Case of Lost in Translation", with Andrea Hellman, Asian Pacific Conference on International Accounting Issues, Beijing, China, October, 2011.
  • "Dynamic Contextual Framework concerning Global Convergence of Financial Reporting: The Case of Japan", with Noriyuki Tsunogaya, Asian Pacific Conference on International Accounting Issues,  Beijing, China, October 2011.
  • "The Influence of Context and Personality on Judgments of University Accounting Students Relating to Consolidated Financial Reporting", with Peipei Pan, Asian Pacific Conference on International Accounting Issues, Beijing, China, October, 2011.
  • "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.
  • "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.
  • "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
  • "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.
  • "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.
  • "A Critique of Gray's Framework on Accounting Values", with Eva Heidhues, Interdisciplinary Perspectives on Accounting Conference, Austria, July 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.
  • "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 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.
  • "Accounting and Its Environment in China", with Huiying Wu and Hector Perera,  Asian-Pacific Conference, USA, November, 2009.
  • "Convergence of Accounting Standards in Germany:  Biases and Challenges", with Eva Heidhues, Emerging Issues in International Accounting Conference, China, June 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.
  • "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 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.
  • "Interpretation and Application of 'New' and 'Complex' International Financial Reporting Standards: Implications for Convergence of Accounting Standards", with Parmod Chand, Annual Conference of American Accounting Association, August 2007.
  • "Self-Deception Ethical Bias Among Professional Accountants: A Cross-Cultural Study", with Brian Millanta, 7th European Critical Accounting Studies Conference, Glasgow, July 2007.
  • "The Development of Accounting in its Socio-Econoc Context: The Case of Germany", with Eva Heidhues, 7th European Critical Accounting Studies Conference, Glasgow, July 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, Emerging Issues in International Accounting Conference, Italy, July 2006.
  • "Judgements of Professional Accountants in Fiji:  Implications for Convergence of Accounting Standards", with Parmod 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.
  • "Western Cultural Biases in International Accounting Research", with Barbara Nevicky, Emerging Issues in International Accounting, Padova, Italy, 24-26 June, 2004.
  • "The Paradox of the Chinese Learners: Some Evidence of Accounting Students from Australia", with Herb Schoch, Emerging Issues in International Accounting Conference, Niagara Falls, USA, July, 2003 and Asian Academic Accounting Association 4rd Annual Conference, Seoul, Korea, October 2003.
  • "Some Suggestions for Selecting Dependent Variables in Cross-Cultural Accounting Ethics Research", Asian Academic Accounting Association 3rd Annual Conference, Nagoya, Japan, October 2002.
  • "Some Cross-Cultural Evidence on Whistle-Blowing as an Internal Control Mechanism", American Accounting Association 2001 Annual Meeting, Atlanta, August 2001, and Emerging Issues in International Accounting Conference, Niagara Falls, USA, August 2001.
  • "Social Desirability Response Bias Among Professional Accountants", Sixth Symposium on Ethics Research in Accounting, Atlanta, August, 2001 and Emerging Issues in International Accounting Conference, Niagara Falls, USA, August 2001.
  • "A Study of Uncertainty Expressions in Australian Accounting and Auditing Standards", with J. Psaros, European Accounting Association 24th Annual Congress, Athens, April, 2001.
  • "Some Cross-Cultural Evidence on Whistle-Blowing as an Internal Control Mechanism", Asian Pacific Conference on International Accounting Issues, October, 2000, Beijing.
  • "A Review of Selected Cross-Cultural Accounting Studies: Some Theoretical and Methodological Suggestions", Emerging Issues in International Accounting Conference, Niagara Falls, USA, August 2000.
  • "Debiasing the Curse of Knowledge in Audit Judgement: Experience Reconsidered", with R. Reeve, H. Holmes & P. Li, Southern African Accounting Association, Western Cape, South Africa, July 2000. (This paper was the joint winner of the PricewaterhouseCoopers best paper award, Southern African Accounting Association Biennial International Conference, Western Cape, South Africa, July 2000)

Professional Membership

  • Member of the Institute of Chartered Accountants of Australia (ICAA) of: Institute of Chartered Accountants in Australia, Sydney Australia
  • NSW President of the Institute of Certified Management Accountants of Australia (CMA of: Institute of Certified Management Accountants of Australia, Melbourne Australia
  • Member of the Institute of Certified Management Accountants of Australia (CMA) of: Institute of Certified Management Accountants of Australia, Melbourne Australia

Affiliations / activities

  • Member of American Accounting Association (AAA), International Accounting Section of AAA, Accounting, Behavior and Organizations Section of AAA.
  • Member of European Accounting Association

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

Community engagement

  • Chris is the New South Wales President of the Institute of Certified Management Accountants of Australia.
  • Chris provides research and learning and teaching related assistance to various universities in emerging countries including the National University of Samoa, the University of Fiji, the University of Papua New Guinea, Universiti Teknologi Mara (Malaysia), Universiti Sains Malaysia and Universiti Utara Malaysia. He is an external assessor of the Department of Accounting and Finance at the University of Fiji and at Universiti Sains Malaysia. The role involves advising and formally reporting to the Vice-Chancellor on the quality of research, teaching and staff development.

phd supervision toggle icon open PhD Student Supervision

Currently Chris is supervising seven PhD students on various topics related to International Accounting. Over the last five years, he has successfully supervised the following six PhD students to completion. Each of the successful PhD students has received excellent examiner's report.

  • Eva Heidues, 2012. Thesis is entitled, "Globalisation and Contextual Factors in Accounting: The Case of Germany".
  • Stella Ying Wu, 2012. Thesis is entitled, "The Adoption of Anglo-American Models for Corporate Governance and Financial Reporting in China".  Expected to submit by July 2011. Jointly supervising with Professor Hector Perera.
  • Andreas Hellmann, 2012. Thesis is entitled, "International Convergence of Financial Reporting Standards: the Case of Germany".
  • Hilwani Hariri, 2010, Universiti Sains Malaysia. Thesis is entitled, "Non-Audit Service Fees, Audit Tenure, Audit Competition and Professionalism on Auditors' Independence: The Perception of External Auditors and Government Auditors".
  • Parmod Chand, 2009. Thesis is entitled, "Achieving Global Convergence of Financial Reporting Standards: Implications from the South Pacific Region".
  • Susan Greer, 2006. Thesis is entitled, "Governing Indigenous Peoples: A History of Accounting Interventions in the New South Wales Aboriginal Protection and Welfare Boards 1883-1969".

Current PhD supervisions:

  • Philip Heinz, "Judgments of German Accountants and Accounting Students on Issues Related to Earnings Management", Macquarie University
  • Ms Peipei Pan, "Cultural Influences on Professional Accountants' Judgments - Evidence from China and Australia", Macquarie University
  • Rajni Mala, "The Impact of Experience and Accountability of Professional Accountants on Interpretation and application of International Financial Reporting Standards, Macquarie University
  • Sany Dwita, "The Influence of Contextual Factors on Professional Accountants' Ethical Judgements in Indonesia", Macquarie University
  • Massoud Nasrabadi, "A Comparative Study of Management Control Systems Across Asian Countries", Macquarie University
  • Osmat Azzam, "National Heath Management and Hospital Payment Reforms in the Pacific Islands", Macquarie University
  • Sammy Ying, "The Influence of Acculturation on Judgments Related to Professional Scepticism: Evidence from Chinese Accounting Students in Australia", Macquarie University