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Rajni Mala

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Photo of Rajni Mala
  • Title: Doctor
  • Positions:
    • Senior Lecturer - Department of Accounting and Corporate Governance
    • Postgraduate Programs Co-ordinator - Department of Accounting and Corporate Governance
  • Qualifications: B.A, PGCE, PGDip, M.A, CPA, PhD

Contact Details

Areas of Expertise

  • Financial Accounting
  • International Accounting

Profile

Rajni is a Senior Lecturer in the Department of Accounting and Corporate Governance. She has successfully completed her PhD from Macquarie University. Her teaching is across undergraduate and postgraduate subjects in financial accounting and related subjects. She also supervises MRes and PhD students. Rajni has also taken up the postgraduate programme coordinator role from Jan 2013. Prior to joining Macquarie University, Rajni taught in the University of the South Pacific, Fiji. Her research focus is mainly in the areas of international accounting and behavioral accounting.

Professional Certifications:

  • CPA with CPA

Education

  • PhD: Accounting (Macquarie University)
  • Master of Commerce: Accounting (University of the South Pacific)
  • Post Graduate Diploma: Accounting (University of the South Pacific)
  • Post Graduate Certificate: Education (University of the South Pacific)
  • Bachelor of Arts (University of the South Pacific)

Current projects

  • Mala, R. and P. Chand. Judgment and Decision Making Research in Auditing and Accounting: Future Research Implications of Person, Task and Environment Perspective.
  • Mala, R. and P. Chand. Influence of Experience and Accountability on the Information Selection Ability and Judgments of Accountants.
  • Peipei, P, C. Patel and R. Mala. An Empirical Investigation of the Influence of Translation and Context on Accounting Judgments: Evidence from China.

Publications

journal toggle icon open Refereed Journal Articles

  • Mala, R. & Chand, P. (2015) A Critical Review of Phase 1 of the Revised Conceptual Framework: Implications on Global Financial Reporting. Advances in Accounting, Incorporating Advances in International Accounting, 31(2), 209 - 218
  • Mala, R. & Chand, P. (2015). Judgment and Decision Making Research in Auditing and Accounting: Future Research Implications of Person, Task and Environment. Accounting Perspectives, 14(1), 1 - 50
  • Pan, P., Patel, C. & Mala. R. (2015). Questioning the uncritical application of translation and back-translation methodology in accounting: evidence from China. Corporate Ownership & Control. 12 (4), 479 - 491
  • Mala, R. & Chand, P. (2015) Confidence of Accountants in Applying International Financial Reporting Standards. Corporate Ownership and Control. 13 (1), 56 - 65 
  • Mala, R. & Chand, P. (2014).  Responses to the discussion of Impacts of additional guidance provided on international financial reporting standards on the judgments of accountants.   The International Journal of Accounting, 49  (2 ), 291-292 .
  • Mala, R. & Chand, P. (2014).  Impacts of additional guidance provided on international financial reporting standards on the judgments of accountants.   The International Journal of Accounting, 49 (2), 263-288.
  • Mala, R. and Chand, P. (2012) The Effect of Global Financial Crisis on Accounting Convergence. Accounting & Finance, 52 (1) 21 – 46.
  • Mala, R. and White, M. (2009) The South Pacific Stock Exchange - A Market or Status Symbol? The Australian Accounting Review, Vol. 19 No.1: 54-63.
  • Mala, R. and White, M. (2008) The South Pacific Stock Exchange - A Market or Status Symbol? The Fiji Accountant, 5 - 9.
  • Mala, R. and Reddy, M. (2007) Measuring Stock Return Volatility and the Impact of Macroeconomic Variable on an Emerging Economy. International Research Journal of Finance and Economics, Issue 8: 126-133.
  • Mala, R. and White, M. (2006) Assessment of an Emerging Stock Market; The Case for Fiji's Stock Market. International Research Journal of Finance and Economics, Issue 6: 116-132.
  • Mala, R. (2005) Shareholder Utilization of Financial Reports in Fiji. The Fiji Accountant, 8 -11.

conference toggle icon open Conferences and Presentations

  • Liu, F., Mala, R. & Chand, P. 2014 'Impacts of Individual versus Group Decision Making on the Reporting Judgments of Accountants'. 2014 British Accounting and Finance Conference, London School of Economics, London.
  • Peipei, P., C. Patel and R. Mala. 2013. An Empirical Investigation of the Influence of Translation and Context on Accounting Judgments: Evidence from China. The 7th Asia Pacific Interdisciplinary Research in Accounting Conference, Kobe, Japan.
  • Mala, R and P. Chand. 2012. Influence of Experience and Accountability on the Information Selection Ability and Judgments of Accountants. Twenty-Fourth Asian-Pacific Conference on International Accounting Issues, Maui, Hawaii.
  •  Mala, R and P. Chand. 2012. Impacts of Additional Guidance Provided on International Financial Reporting Standards on the Judgments and Confidence of Accountants. The International Journal of Accounting Symposium, Niagara Falls, Canada.
  • Mala, R and P. Chand. 2011. Effects of Experience and Accountability on the Information Selection Ability and Judgment of Accountants. 9th International Accounting Conference. Athens, Greece.
  • Mala, R and P. Chand. 2011. Judgment and Decision Making in Accounting - A Person, Task and Environment Perspective. British Accounting Conference, Birmingham, United Kingdom.
  • Mala, R and P. Chand. 2009. The Effect of the Global Financial Crisis on Accounting Convergence. International Conference, Financial Crisis: Causes, Characteristics and Effects, Perth, Australia.
  • Mala, R. and M. White. 2008. The South Pacific Stock Exchange - A Market or Status Symbol? 8th International Business Research Conference, Dubai.
  • Mala, R. 2006. Shareholder Utilization of Financial Reports in Fiji. Financial Reporting and Business Communications Conference, Cardiff University, UK.
  • Mala, R. 2005.The Use of Annual Reports by the Shareholders in Fiji in Comparison with Other Sources of Information. American Accounting Association Conference, San Francisco, USA.
  • Mala, R. 2004. Measuring the Stock Market Efficiency in an Emerging Stock Market. Asia Pacific International Research Accounting Conference, Spain.

Professional Membership

  • CPA of: CPA Australia, Sydney Australia
  • Member of: Accounting and Finance Association of Australia and New Zealand (AFAANZ), Sydney Australia & New Zealand

Affiliations / activities

  • Presenting seminars in Accounting Technical Workshops

Community engagement

  • Doing charity work, raising funds for the needy