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Kym Butcher

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Contact Staff

  • Title: Doctor
  • Position: Lecturer - Department of Accounting and Corporate Governance
  • Qualifications: PhD ACCG, Macquarie; B Comm ACCG (Hons); CPA

Contact Details

Areas of Expertise

Local government audit, auditor choice, audit quality, audit fees

Profile

Kym has worked as an academic for 10 years. She commenced at Macquarie University in February 2003 as an Associate Lecturer. She was promoted to lecturer in January 2007 and was awarded her PhD in September in 2007. Kym left Macquarie in July 2008, worked for five years at the University of Western Sydney and re-joined Macquarie in October 2013.

Education

  • PhD: Accounting (Macquarie University)
  • Bachelor of Commerce: Accounting Honours Class 1 (Macquarie University)
  • CPA: ()

Research grants

  • AFAANZ Grant (2008) for $2,719.37 for the project titled "The impact of t tendering on financial reporting quality in NSW local councils" (joint project with Sue Wright).
  • Macquarie University Division of Economic and Financial Studies Lead 2 Project Grant (2008) for $2,000 for the project titled "Enhancing students' academic literacy skills in a first year financial accounting unit: Beyond numbers" (joint project with Elaine Evans).
  • Macquarie University Department of Accounting and Finance Grant of $15,000 to support the administration of two questionnaires to collect data for my PhD in 2006.
  • Macquarie University Department of Accounting and Finance Grant for $720 to purchase Sydney Morning Herald press clippings for one of the variables for my PhD in 2005.

Research awards

  • (i) "Audit service quality in compulsory audit tendering:  preparer perceptions and satisfaction" published in Accounting Research Journal was chosen as a Highly Commended Award Winner at the Literati Network Awards for Excellence 2012.
  • (ii) "Compulsory audit tendering and audit fees: evidence from Australian local government", This paper won the prize for the best academic paper in accounting at the 'Emerging Financial Markets and Services Asia/Pacific Conference' in May 2004.

Current projects

  • Audit procurement and audit quality: evidence from Australian Local Government. Co-authored with Philip Ross and Graeme Harrison.
  • Educational drama and effective teaching. Co-authored with Glenn Pearce and Donald Ross.

Research areas

Audit, Local government audit, auditor choice, audit quality, audit fees

Publications

journal toggle icon open Refereed Journal Articles

Butcher, K., Harrison, G. & Ross, P. (2013). Perceptions of Audit Service Quality and Auditor Retention. International Journal of Auditing, 17 (1), pp. 54-74.

Butcher, K., Harrison, G., McKinnon, J. & Ross, P. (2011), Auditor appointment in compulsory audit tendering. Accounting Research Journal, Volume 24, Number 2, pp. 103-149.

Boon, K., McKinnon, J. & Ross, P. (2008), Audit Service Quality in Compulsory Audit Tendering: Preparer Perceptions and Satisfaction. Accounting Research Journal, Volume 21, Number 2, pp. 93-122.

Boon, K., Crowe, S., McKinnon, J. & Ross, P. (2005),Compulsory Audit Tendering and Audit Fees: Evidence from Australian Local Government.International Journal of Auditing, Volume 9, Number 3, pp. 221-241.

seminar toggle icon open Academic Seminar Presentations

Papers have been presented at the seminar series of Macquarie University, (2004, 2009, 2011), the University of Western Sydney (2006, 2011) and the Queensland Institute of Technology (2007).

conference toggle icon open Conferences and Presentations

Papers have been presented at the AFAANZ conference (2005, 2007, 2010) and at the ANCAAR research forum in 2012.


phd supervision toggle icon open PhD Student Supervision

Rina Datt (University of Western Sydney)

  • Load: 33%
  • Principal supervisor: Qiangliang Tang
  • Associate supervisor: Gabriel Donleavy
  • Adjunct supervisor: Kym Butcher
  • Date of submission: 2015
  • Thesis title: Carbon Accounting Disclosures

Thai Ha Pham(University of Western Sydney)

  • Load: 24%
  • Principal supervisor: Gabriel Donleavy
  • Associate supervisor: Anne Abraham
  • Adjunct supervisor: Kym Butcher
  • Date of submission: 2015
  • Thesis title: Infrastructure Accounting: Evidence from Australian Local Government

Sepheer Armeen(University of Western Sydney)

  • Load: 33%
  • Principal supervisor: Gabriel Donleavy
  • Associate supervisor: Stella Wu
  • Adjunct supervisor: Kym Butcher
  • Date of submission: 2015
  • Thesis title: Bankruptcy predictor of Australian construction companies

Yang Wang(Macquarie University)

  • Load: 50%
  • Principal supervisor: Philomena Leung
  • Associate supervisor: Kym Butcher
  • Adjunct supervisor: -
  • Date of submission: 2017
  • Thesis title: Internal Audit and Risk Management

honours supervision toggle icon open Honours Supervision

Christofer Adrian (Macquarie University)

  • Load: 50%
  • Principal supervisor: Sue Wright
  • Associate supervisor:
  • Adjunct supervisor: Kym Butcher
  • Date of submission: Completed 2010
  • Thesis title: Compulsory audit tendering and financial reporting quality
  • Abstract:

Stephanie Saroufim(University of Western Sydney)

  • Load: 50%
  • Principal supervisor: Gabriel Donleavy
  • Associate supervisor: Kym Butcher
  • Adjunct supervisor: -
  • Date of submission: Submitted December 2013
  • Thesis title: Voluntary Environmental Disclosures in the Australian Mining Industry: Extent of Legitimisation?
  • Abstract: Prior research has identified that organisations operating in environmentally sensitive industries recognise that they require the approval of various groups in society to be able to continue their operations with minimal dispute. The expectation is that mining companies will seek to legitimise their activities in response to pressure from relevant and influential stakeholder groups in order to secure a social licence to operate. Therefore, the purpose of this research is to identify the extent to which mining companies operating in Australia incorporate tones of legitimisation in their voluntary environmental annual report disclosures to secure a social licence to operate.

David Cantwell(University of Western Sydney)

  • Load: 50%
  • Principal supervisor: Gabriel Donleavy
  • Associate supervisor:
  • Adjunct supervisor: Kym Butcher
  • Date of submission: August 2015
  • Thesis title: Understanding Private Public Partnerships