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Philip Sinnadurai

Photo of Philip Sinnadurai
  • Title: Doctor
  • Position: Lecturer - Department of Accounting and Corporate Governance
  • Qualifications: B.Ec. (Hons) Macquarie University, Ph.D. University of Sydney, CPA

Contact Details

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Areas of Expertise

Research

  • The motivations for and economic consequences of corporate accounting and disclosure policies
  • Determinants and economic consequences of earnings quality and earnings management
  • The processes via which financial and non-financial information is incorporated into the capital market
  • Corporate governance
  • Applying these research paradigms to Malaysia (my country of birth) and other developing countries in Southeast Asia

Teaching

  •  Financial accounting, corporate finance and financial statement analysis

Profile

Dr Philip Sinnadurai joined Macquarie University in 1993, after completion of the Bachelor of Economics (Honours) program.  In 2004, Philip graduated from the University of Sydney with a doctorate.  His research, conducted using an agency theory lens, may be broadly defined as the capital markets paradigm in financial accounting.  Philip's research investigates corporate governance, earnings quality and disclosure policy.  He is particularly interested in applying this paradigm to his country of birth, Malaysia and other developing countries.  Philip's research is grounded in both corporate finance and financial accounting.

Philip's teaching interests stem from his research interests.  Hence, he teaches both financial accounting and corporate finance.  He particularly enjoys teaching financial statement analysis, at the intersection of these two areas.  He has supervised Honours theses in his areas of interests.  Philip's teaching philosophy is to facilitate students' acceptance of responsibility for their own learning.

Professional Certifications:

  • Certified Practising Accountant (CPA) with CPA Australia

Education

  • Doctor of Philosophy: (University of Sydney)
  • Honours Degree of Bachelor of Economics: Professional accounting (Macquarie University)

Research grants

  • In September, 2010, Norashikin Ismail and I were awarded RM40,000 (roughly equivalent to AUD16,000), to work on our paper entitled, "Does Ownership Concentration Type Affect the Mapping of Earnings Quality into Value? Malaysian Evidence".  Our grant was awarded under the Fundamental Research Grant Scheme, administered by the Kementerian Pengajian Tinggi (Higher Education Ministry) of the Malaysian Government.  
  • In August, 2010, I was awarded a Faculty-funded grant, to pay a Malaysian investment analysis to provide the data needed to compute the dependent variable for Ismail and Sinnadurai (2012).

Current projects

Current working papers

"Board Quality and Implied Equity Growth Rates of Malaysian Companies". I am the sole author of this paper.  It has undergone the following seminar presentations:

  • Department of Business and Administration, University of Winnipeg, Canada, January, 2010
  • Department of Accounting and Finance, University of Manitoba, Canada, January, 2010
  • Department of Accounting and Finance, Macquarie University, December, 2009.

I plan to submit this paper to the Pacific Accounting Review by the end of September, 2013.

 

"The Association between Agency Costs of Equity and the Level of Government Ownership for Malaysian Companies". This paper is co-authored with Rashidah Abdul Rahman and Nurual Afzan Najid, respectively from the Shah Alam and Pahang campuses of Universiti Teknologi Mara (UiTM), Malaysia. This paper was developed from the Masters thesis of Nurul Afzan, completed under the supervision of Rashidah in 2008.

 The paper has been presented at the following seminars:

  • Department of Accounting and Corporate Governance, Macquarie University, August, 2013.
  • Discipline of Accounting and Finance, University of Western Australia, September, 2012.
  • Accounting seminar series, School of Accounting, Economics and Finance, Deakin University, August, 2012."

Publications

journal toggle icon open Refereed Journal Articles

  • Ismail, N. and P. Sinnadurai, 2012, "Does Ownership Concentration Type Affect the Mapping of Earnings Quality into Value? Malaysian Evidence", Journal of Business and Policy Research, 7 (3) (Special Issue), 24-47.
  • Lau, J., P. Sinnadurai and S. Wright, 2009, "Corporate Governance and CEO Dismissal Following Poor Performance: Australian Evidence", Accounting and Finance, 49 (1), 161-182.
  • Sinnadurai, P., 2008, "Voluntary Disclosure of Good and Bad Earnings News in a Low Litigation Setting", Accounting Perspectives, 7 (4), 317-340.
  • Sinnadurai, P., E. Watts and J. McKinnon, 1996, "An Empirical Investigation of Segment Data Produced in Accordance with AASB1005 Financial Reporting by Segments", Accounting Research Journal, 9 (1), 5-16.

Professional Membership

  • Member of: Accounting and Finance Association of Australia and New Zealand (AFAANZ), Melbourne Australia
  • Member of: Canadian Academic Accounting Association (CAAA), Toronto Canada
  • Fellow of: Australian Research Centre for Accounting, Finance and Economics (affiliated with the World Business Institute), Melbourne Australia
  • Member of Editorial Advisory and Review Board of: Journal of Financial Reporting and Accounting. (This is a refereed journal published jointly by the Accounting Research Institute, Faculty of Accountancy, UiTM Shah Alam, Malaysia and the Association of Chartered Certified Accountants), Malaysia

Community engagement

My main outreach activity is my involvement as a facilitator to help junior researchers and Higher Degree by Research students at UiTM.  I am a regular visitor to UiTM.  I have also paid two visits to the University of Malaysia Terengganu (UMT).