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Philomena Leung

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Head of Department - Department of Accounting and Corporate Governance - Philomena Leung
  • Title: Professor
  • Position: Head of Department - Department of Accounting and Corporate Governance
  • Qualifications: PhD RMIT, MAcc Glasgow, HDip(Acc) HKPU

Contact Details

Areas of Expertise

  • Accounting Ethics
  • Auditing
  • Corporate Governance

Profile

Professor Philomena Leung was appointed Head and Professor of Accounting and Finance and subsequently Accounting and Corporate Governance in Macquarie University in January 2010.  Philomena has held various senior academic leadership roles in Victoria University, RMIT University and Deakin University in Melbourne, Australia, in the previous 20 years or so.   Prior to joining Macquarie University, Philomena was the Head of Accounting, Economics and Finance at Deakin University, and was also the Chair of Academic Board at Deakin University.   Philomena has been actively involved in the Australian accounting profession since 1990s when she migrated from Hong Kong.  She has developed different innovative tertiary educational programs such as the Master of Corporate Governance and the Master of Advanced Professional Accounting at Macquarie University, and is currently part of the program management team for the TAFE NSW Associate Degree in Accounting.   Philomena's research interests are in Auditing, Ethics and Corporate Governance.  She was one of the few academics in the 1990s to implement compulsory accounting ethics education in Hong Kong and in Australia.  At present, Philomena is Chair of Education Committee of the Institute of Internal Auditors in Australia, NSW council member of the Institute of Chartered Accountants in Australia, and Panel Chair of the Hong Kong Council for Accreditation of Academic and Vocational Qualifications.

In terms of research, Philomena has published extensively in academic journals, in the areas of auditing, ethics, governance, and accounting education.  She has published 18 research monographs, 28 refereed articles, 4 consultancy reports, and has received 22 research grants both nationally and internationally.   Philomena has led major international research projects in ethics and internal auditing and was the lead researcher commissioned to develop a model for ethics education in accounting for 160 countries under the auspices of the International Federation of Accountants.  She is joint editor of Managerial Auditing Journal, and a lead author for the text Modern Auditing and Assurance Services in Australia.   Philomena has a PhD (RMIT) and a Master of Accounting and Finance (Glasgow).  She was an auditor with one of the international audit firms in Hong Kong before joining academia, and has held senior academic roles since 1976, in Hong Kong, Melbourne and Sydney.

Professional Certifications:

  • F.C.C.A. (Fellow of Chartered Certified Accountants) with The Association of Chartered Certified Accountants (ACCA)
  • F.C.P.A. (Fellow, Certified Practising Accountants) with CPA Australia

Education

  • Doctor of Philosophy: (RMIT University)
  • Master of Accounting: Accounting and Finance (Glasgow University)
  • Higher Diploma in Accountancy (now accredited as BA (Honours)): Accountancy (Hong Kong Polytechnic University (formerly Hong Kong Polytechnic))

Research grants

  • Received a Competitive Research Grant from The Institute of Chartered Accountants in Australia for a project title A Study on how firms conceptualise and apply Professional Scepticism in an audit context, for Professors Philomena Leung, Nonna Martinov-Bennie, and Associate Professor Maria Dyball, 2012 at $10,000.
  • Received a Priority Grant from Macquarie University titled Assessment Validity and the Assurance of Learning: a Program approach, July 2011 for 2 yrs totalled $27,308.  Co-researchers: Dr Samantha Sin, Dr Egon Kalotay and Associate Professor Leonie Tickle, Macquarie University.
  • Received $15,000 p.a. (total $30,000) for 2011 and 2012, for a Deakin/ICAA research grant scheme, with Dr Parmod Chand, Professor Nonna Martinov-Bennie and Professor Peter Carey (Deakin University) titled Convergence of Judgement in applying Accounting and Auditing Standards: Evidence from Australia.
  • Received $28,655 in July 2011 from the Australian Government Bureau of Meteorology for a research report on the Effects Analysis of Exposure Draft of Australian Water Accounting Standard 1, Contract 077-2011, jointly with Mr James Hazelton, Associate Professor Lorne Cummings and Mr Fred Wang.  Report to be submitted in October 2011.
  • Received an ARC Linkage research grant LP110100234 titled Risk management systems and implications for carbon emission reporting and reduction: a study of Australian carbon intensive firms, with Professors Nava Subramaniam, Barry J Cooper, Colin Ferguson, Paul Collier and Graeme Wines, at $185,000 for 2011-13.
  • Received a research grant of AUD 11000 to conduct the third cycle longitudinal study on Work and LifeStyle for Chartered Accountants.  The project is funded by The Institute of Chartered Accountants in Australia (ICAA).
  • Received a grant from the ACCA to conduct a research on SMEs and the accounting regulation.  The study is to complement similar studies done in the UK and in Canada and is jointly funded by the ACCA and CGA.  Research Grant to be received 2006/7 £37500.
  • Further grant to be received for Phase 2 of the project from PA at @10,000 per annum for 2 years from 2007/8.
  • Received a seeding grant ($5000 plus incidentals for 2005) from Professions Australia (PA) to conduct, as lead researcher, an ethics education project for its 25 member associations which comprise 25 professional bodies in Australia, including the Legal, Medical and Engineering professions.
  • Additional grant received from the ACCA and  CPA Australia at a total of AUD 20,000 to further support the research.
  • Ethics Education - Approaches to the development and maintenance of ethics and values for accountants - tender awarded by the International Federation of Accountants (IFAC) for developing a flexible framework of ethics education of 158 countries.  Leader: P Leung (Deakin), researchers: Professor B  Cooper (RMIT), Associate Professor Bev Jackling (Deakin), Dr Steve Dellaportas (LaTrobe/Ballarat); Sept 2005 USD$86000.
  • Role of Internal Auditing in Corporate Governance and Management in Australia competitive research grant at USD12500 from The Institute of Internal Auditors Inc. Research Foundation (USA) with another $5000 from the Institute of Internal Auditors Australia. A Matching grant of $27000 will be provided by the School of Accounting and Law.
  • ACCA grant given to me for research in recognition of my support for its professional programs, while at RMIT at $2000 per annum.
  • Quality of Earnings sponsored by the Association of Chartered Certified Accountants and RMIT School of Accounting and Law, to be conducted as a joint research lecture with Professor Tom Gavin, 2002.  Research Grant by the ACCA at $10,000 and by UNITEC at $4500.
  • Survey of Accounting Academics and Heads of Departments sponsored by The Institute of Chartered Accountants in Australia, at approximately $2000.
  • "Australian Asian Institutional Links-Enhancing Business Ventures in China", sponsored by the Foreign Affairs Department for a project to enhance institutional linkage between China and Australia, with a needs analysis and an expert exchange forum as the targets, at $23,000, jointly by myself, Barry Cooper, and Daryll Cahill.  
  • "A Profile of Internal Auditors in Australia", Deloittes Touche Tohmatsu, contract research undertaken jointly by Clive Mathews, Barry J Cooper and myself on Internal Auditing, with sponsorship at  A$8,500.
  •  "Immigration and the Professions: Accountants", (Cooper, Leung and Cahill) research grant of A$84,000 for a research project sponsored by the Bureau of Immigration and Population Research of Australia, jointly researched by myself and Professor Barry J Cooper of RMIT.
  • Faculty of Business PhD Scholarship, 1993 and 1994, VUT (only taken 1993).
  • "Professional Ethics: A Survey of Accountants in Australia", (Leung and Cooper) A$5,000+, Department of Accountancy, RMIT University, A$5,000 CPA Australia, and A$4,000 from the Department of Accountancy, VUT.
  • "Professional Ethics: A Survey of Accountants in Hong Kong", (Gavin, Cooper, Leung, Chau and Yau), A$8,500 (HK$50,000), Hong Kong Society of Accountants and the Confederation of Asian and Pacific Accountants Trust Fund, 1989.
  • "Survey of Internal Auditing in Hong Kong", (Cooper, Leung and Chau) A$15,000, (HK$90,000), Hong Kong Polytechnic, 1989.

Current projects

Key Projects

  • With Nonna Martinov-Bennie and Maria Dyball on Professional Scepticism
  • With Joseph Christopher on University Governance
  • With Nava Sabramaniam and a team on Carbon Emission Risk Management System
  • With Wen Qu on Voluntary Disclosure in Chinese Listed firms
  • With Zahra Borghei on Value Relevance and Disclosure
  • With Parmod Chand and Nonna Martinov-Bennie on Ambiguity and Complexity in Accounting and Auditing Standards
  • With Susan McGrath Champ (USyd) and Michael Kidd (QUT) on Gender and Earnings parity
  • With Aziz Islam (Deakin) on Anti-corruptive disclosure by Chinese firms

Publications

journal toggle icon open Refereed Journal Articles

  • Dellaportas, S., Kanapathippillai, S., Khan, A. and Leung, P. (forthcoming). Ethics Education in the Australian Accounting Curriculum: A Longitudinal Study Examining Barriers and Enablers, Accounting Education: An International Journal
  • Islam, M. A., Haque, S., Dissanayake, T., Leung, P. and Handley, K. (forthcoming). Corporate disclosure in relation to combating corporate bribery: a case study of two Chinese telecommunications companies, Australian Accounting Review
  • Christopher, J. and Leung, P. (forthcoming). Tensions Arising from Imposing NPM in Australian Public Universities: A Management Perspective, Financial Accountability & Management
  • 2013, Qu, W., Leung, P. and Cooper, B.J. A study of voluntary disclosure of listed Chinese firms - a stakeholder perspective, Managerial Auditing Journal, Vol. 8, No. 3, pp 261-294.
  • 2013, Borghei-Ghomi, Z. and Leung, P. An Empirical Analysis of the Determinants of Greenhouse Gas Voluntary Disclosure in Australia, Accounting and Finance Research, Vol. 2, No. 1, pp 110-124.
  • 2011, Dellaportas, S., Jackling, B., Leung, P., and Cooper, B.J. Developing an Ethics Education Framework for Accounting, Journal of Business Ethics Education, 8: 63-82, 2011, Neilson Journals Publishing
  • 2011, Leung, P., Cooper, B.J., and Perera, L. Accountability structures and management relationships of internal audit - an Australian study, Managerial Auditing Journal, Vol. 26, No. 9, pp 794-816. 
  • 2011, Leung, P., Lee White and Barry Cooper, Audit Research and Practice: A Dialogue on 'Relevance', Bridging the Gap between Academic Accounting Research and Professional Practice, pp 82-92, The Institute of Chartered Accountants in Australia, and Centre for Accounting, Governance and Sustainability, eds Elaine Evans, Roger Burritt and James Guthrie, June.
  • 2010, Editorial, Ethics and Governance in Accounting and Auditing, Emerald Reading Listassist, Emerald Group Publishing Limited.
  • 2010, Editorial, The Financial Report audit - a global perspective, Emerald Reading Listassist, Emerald Group Publishing Limited.
  • 2009, Leung, P., and Cooper, B.,  Internal audit - an Asia-Pacific profile and the level of compliance with Internal Auditing Standards, Managerial Auditing Journal, Vol. 24 No. 9, pp 861-882, Emerald Group Publishing Journal, United Kingdom.
  • 2009, Christopher, J., Sarens, G., and Leung, P.  A Critical Analysis of Internal Audit's Independence: Evidence from Australia, Accounting, Auditing and Accountability Journal, Vol. 22 No. 2, pp 200-220.
  • 2008, Cooper B J, Leung P, Dellaportas S, Jackling B and Wong G, Ethics education for accounting students - a toolkit approach, Accounting Education: An International Journal, Vol.17 No. 4, pp 405-430.
  • 2007, Jackling, B., Cooper, B J., Leung P., Dellaportas S; Professional accounting bodies' perceptions of ethical issues, causes of ethical failure and ethics education, Managerial Auditing Journal, Vol. 22 No. 9, pp 928-944, Emerald Group Publishing Journal, United Kingdom.
  • 2006, Dellaportas, S., Leung, P., Cooper, B., and Jackling, B. Editorial: Ethics, Credibility, and Governance, Australian Accounting Review, Vol. 16 No. 1.
  • 2006, Dellaportas, S., Leung, P., Cooper, B., and Jackling, B. Forum: Ethics, Credibility, and Governance - IES4 - Ethics Education Revisited, Australian Accounting Review, Vol. 16 No. 1.
  • 2006, Leung, P., and Qu, W. Cultural impact on Chinese corporate disclosure - a corporate governance perspective, Managerial Auditing Journal, Vol. 21 No. 3, pp 241-264, Emerald Group Publishing Journal, United Kingdom.
  • 2006, Dellaportas, S., Cooper, B. and Leung, P.  Measuring moral judgement and the implications of cooperative education and rule-based learning, Accounting & Finance, Vol. 46 No. 1, pp 53-70, Blackwell Publishing Asia, Australia
  • 2006, Chan, S. and Leung, P. The effects of accounting students' ethical reasoning and personal factors on their ethical sensitivity, Managerial Auditing Journal, Vol. 21 No. 4, pp 436-457, Emerald Group Publishing Journal, United Kingdom.
  • 2005, Accountants, Ethical Issues and the Corporate Governance context, by Leung and Cooper, Australian Accounting Review, March.
  • 2003, The Mad Hatter's Corporate Tea Party, by Leung and Cooper, Managerial Auditing Journal, July Special Edition on Corporate Governance, Vol. 18, No. 6/7, MCB UP Limited.
  • 2001, Ethical Investment in Australia: Definition and Demography, by Tippet and Leung, Australian Accounting Review (National - Australia), pp 44-55.
  • 1998, Accounting Ethics in the Classroom: An Australia Case Study, Asian Review of Accounting, Special Edition on Accounting Education, Vol. 6 No. 1 (International) pp 84-106.
  • 1997, Conflicts of Interest: An Analysis of the Concept in Relation to Auditors, by Leung and Dellaportas, Perspectives on Contemporary Auditing, Audit Centre of Excellence, CPA Australia, November (annual edition) (National - Australia), pp 48-61.
  • 1996, Benchmarking: A Comparison of Internal Audit in Australia, Malaysia and Hong Kong, by Cooper, Leung and Mathews, Managerial Auditing Journal, MCB University Press, Bradford, Vol. 11 No.1 (International), pp 23-29.
  • 1995, Health Care Internal Auditing: An Extension of a Previously Reported Study, by Gavin, Cooper, Leung, Lander and Reinstein Managerial Auditing Journal, Vol. 10 No. 4, MCB University Press, UK. (International), pp 12-22.
  • 1995, Accounting Reform in China: Developments and Opportunities, Readings in Accounting and Finance in China, by Tang, Cooper and Leung, Routledge, U.K. (International), pp 56-70. A collection of refereed conference papers.
  • 1995, CEOs' Perceptions of Internal Audit in Australia, by Mathews, Cooper and Leung, Internal Auditing, Spring 1995, Vol. 10 No. 4, Warren, Gorham and Lamont, U.S.A. (International), pp 61-64.
  • 1994, Internal Auditing in Australia: The Current Status, by Mathews and Leung, Perspectives on Contemporary Auditing, Audit Centre of Excellence, CPA Australia, Australia, October (annual edition) (National - Australia), pp 31-38.
  • 1994, Internal Auditing: An Australian Profile, by Cooper, Mathews and Leung, Managerial Auditing Journal, Vol. 9 No. 3, MCB University Press, UK. (International) pp 13-19.
  • 1994, Ethics in Accountancy: A Classroom Experience, by Leung and Cooper, Accounting Education, Vol. 3 No. 1, March 1994,  Chapman & Hall, United Kingdom (International), pp 19-33.
  • 1992, Issues in Professional Ethics: A Challenge for Educators, by Leung, Cooper and Gavin, Accounting Research Journal, Autumn, QUT Press (International) pp 31-41.
  • 1989, Computer Applications in Accountancy Education, Account (UK), by Cooper and Leung, Computers in Teaching Initiative, published by the CTI Centre for Accountancy, University of East Anglia, Norwich, U.K. October (National - UK), pp 43-50.

publications toggle icon open Industry Publications

  • 2009, "Next Generation report", The Institute of Chartered Accountants in Australia.

books toggle icon open Books

  • Modern Auditing and Assurance Services in Australia, by Leung P, Coram P, Cooper B J and Richardson P, John Wiley & Sons.  Current edition 5th edition (2011)
  • Ethics, governance and accountability - a professional perspective, by Dellaportas, Gibson, Alagiah, Hutchinson, Leung and Homrigh, 2005.
  • Accounting and Finance for Managers, by Cooper, B J and Leung P, XX

chapters toggle icon open Book Chapters

  • 2011, Book Chapter, Chapter 7, Audit Research and Practice: A Dialogue on 'Relevance', by P Leung, Lee White and Barry J Cooper, Bridging the Gap between Academic Accounting Research and Professional Practice, The Institute of Chartered Accountants in Australia, 2011.

monographs toggle icon open Monographs

Research Books/Monographs Published and Working Papers 

  • 2012, Carbon Risk Management (CRM): A Survey of Carbon-Intensive Organisations in Australia, CRM Monograph 1, An Australian Research Council (ARC) Linkage Project. A joint research project by Deakin University, La Trobe University, University of Melbourne and Macquarie University. Published by Centre for Sustainable and Responsible Organisations (CSaRO), July 2012.
  • 2011, Standardised Water Accounting: Effects Analysis,  Philomena Leung with James Hazelton, Lorne Cummings, Fred Wang, published by Macquarie University, funded by Bureau of Meteorology, Canberra.
  • 2008, "Internal auditing: Common Body of Knowledge" the 200+ pg research book summarising the global study on the Common Body of Knowledge for Internal Audit, as one of the 2 researchers representing Australasia and Asia.
  • 2008, "Accounting Services and SMEs: An Australian Study", by Leung, Raar and Tangey, The Association of Chartered Certified Accountants, ISBN: 978-1-85908-437-3.
  • 2006, "Ethics Education and Development for Member Associations of Professions Australia", Phase I : Identifying the nature and type of ethical issues and ethical risks faced by members of the member associations of Professions Australia, by Leung, Cooper, Dellaportas, Jackling and Leslie, Professions Australia,  June 2006.  ISBN 0-646-46702-6.
  • 2006, "Work Life Balance 2006" by Leung and Richardson, The Institute of Chartered Accountants in Australia, research monograph, November 2006. ISBN 1-921245-12-3
  • 2006, "Approaches to the Development and Maintenance of Professional Values, Ethics and Attitudes in Accounting Education Programs" by Leung, Cooper, Dellaportas, Jackling, and Leslie; published by the International Federation of Accountants (IFAC), August, IAEP DEST A1.
  • 2001, "Work & Lifestyle Study" by Bellamy S, Kelsall M, Leung P, Morley C and Tongs J, The Institute of Chartered Accountants in Australia.
  • 1997, "Immigrant Accountants in Australia - Profit or Loss", by Cooper, Leung and Cahill, Department of Accountancy, with the Bureau of Immigration, Multiculturalism and Population Research.
  • 1996, "A Profile of Internal Audit in Singapore" by Cooper, Leung, Mathews and Fung, The Institute of Internal Auditors - Singapore, 40p.
  • 1995, "Women in Chartered Accountancy" by Kelsall and Leung, The Institute of Chartered Accountants in Australia, 36p.
  • 1995, "A Profile of Internal Audit in Malaysia" by Mathews, Leung and Cooper, Institute of Internal Auditors, Malaysia.
  • 1995, "Professional Ethics - A Survey of Australian Accountants", by Leung and Cooper, the Ethics Centre of Excellence, CPA Australia.
  • 1992, "A Profile of Internal Audit in Australia" by Mathews, Cooper and Leung, the Royal Melbourne Institute of Technology, 60p.
  • 1992, "Issues in Professional Ethics - A Challenge for Educators" by Leung, Cooper and Gavin, Accounting and Law Research Paper Series No. 6, Victoria University of Technology, 34p.
  • 1992, "Audit Reporting in Australia - An Attempt to Bridge the Expectation Gap" by Cooper and Leung, Accounting and Law Research Paper Series No. 5, Victoria University of Technology, 26p.
  • 1992, "Computer Security in Hong Kong" by Adams, Cooper, Kamay and Leung, Hong Kong Polytechnic Press, 82p
  • 1991, "Professional Ethics - A Survey of Accountants in Hong Kong" by Gavin, Cooper, Leung, Chau and Yau, Hong Kong Polytechnic Press, 140p.
  • 1989, "A Survey of Internal Auditing in Hong Kong" by Cooper, Leung and Chau, Hong Kong Polytechnic Press, 89p.

reports toggle icon open Consultancy Reports

  • 2000, "Member of the Future", a report of literature analysing the future of accountants with a conceptual framework designed to identify the trend of accountants' positions and decision-making roles, a contract research commissioned by CPA Australia.
  • 1998, "Report of an Independent Review of 1997 Financial Data from Government Schools", consultant report published by the Department of Education, Victoria.
  • 1998,  "The 2nd Asian Network of Schools of Accounting Conference on Accounting Issues", proceeding of a two-day symposium hosted by the Department of Accountancy at RMIT, sponsored by the Asian Network of Schools of Accounting (ANSA) and the Association of Chartered Certified Accountants (ACCA), organiser. 
  • 1996, "Proceedings for the Shanghai Financial Forum", an expert forum held in Sydney and Melbourne, hosted by the Department of Accountancy, RMIT and organised by myself and other assistants.

conference toggle icon open Conferences and Presentations

Published in full papers

  • 2006, Cooper, B.*, Leung, P., Jackling, B. and Dellaportas, S.* (2006) Ethical Issues and Education in the Accounting Profession - Some international evidence, 29th Annual Congress EAA Programe and Collected Abstracts, p. 103, Europena Accounting Association, Ireland
  • 2005, "Rebuilding Trust in Accounting - a case for the harmonisation of ethics education", by Leung, Cooper, Dellaportas and Jackling, presented at the Critical Perspectives on Accounting annual conference, New York. 
  • 1993, "Accountability and Control in the Australian Public Sector", by Mathews, Cooper and Leung, presented at the Third South East Asian University Accounting Teachers Conference, held in Universiti Kebangsaan Malaysia, Selangor D E, Malaysia.
  • 1992, "Computer Security in Hong Kong - Impact on Accountancy Education", Leung, Cooper and Kamay, Fourth Annual Conference of  Accounting Academics, Hong Kong Society of Accountants, April.
  • 1991, "A Plethora of Ethical Issues: A Survey of Professional Accountants in Hong Kong",  by Cooper, Leung and Gavin, The Third Asian Pacific Conference on International Accounting Issues, Hawaii, October.
  • 1991, "State Auditing in China" by Cooper, Tang and Leung, The Third Asian Pacific Conference on International Accounting Issues, Hawaii, October.
  • 1991, "Accountancy Training for China - A Model for Co-Operation" by Cooper, Leung and Chow, The Seventh World Conference on Co-Operative Education, Hong Kong, August.
  • 1991, "Internationalisation of Co-Operative Education - A Critical Review", by Wise, Leung and Chow, The Seventh World Conference on Co-Operative Education, Hong Kong, August.
  • 1991, "Joint Ventures in China - Accounting and Auditing Issues", Cooper, Leung and Tang, AAANZ Annual Conference, Brisbane, July.
  • 1991, "A Survey and Study of Computer Applications in Higher Education in Hong Kong" by Leung, Leung and Yau, The South East Asia University Accounting Teachers Conference, Indonesia, January. (Honourable Mention Prize)
  • 1991, "Ethics in Accountancy: An Innovative Subject in Accounting Education", The South East Asia University Accounting Teachers Conference, Indonesia, January. (Runner Up Prize for Course Development)
  • 1990, "Introducing Ethics in Accountancy Education - A Hong Kong Experience", Gavin, Cooper and Leung, AAANZ Annual Conference, Perth, July.
  • 1990, "Computer Fraud", Dixon and Leung, Second Annual Conference of Accounting Academics, Hong Kong Society of Accountants, March.
  • 1990, "Ethics in Accountancy Education", Second Annual Conference of Accounting Academics, Hong Kong Society of Accountants, March.
  • 1989, "Computer Integration in Accountancy Education", First Annual Conference of Accounting Academics, Hong Kong Society of Accountants, March.

Published in abstracts only

  • 2005, "Prescribing ethics education for accountants - issues and challenges", by Dellaportas, Leung, Cooper and Jackling, presented at the AFAANZ conference, July, Melbourne (Refereed).
  •  2003, "Ethical Issues in Accountancy - some Australian evidence", by Leung and Cooper, presented at the AFAANZ annual conference, July, Brisbane. (Refereed)
  •  2002, "The Impact of an Accounting Ethics Intervention on Accounting Students",  by Chan and Leung, accepted for presentation at the 9th World Congress of Accounting Educators, International Association of Accounting Education and Research (IAAER), Hong Kong (Refereed).
  • 2002, "The effects of Accounting Students' Ethical Reasoning and Personal Factors   on their ethical sensitivity", by Chan and Leung, presented at the Annual Conference, AAANZ, July, Perth, Australia. (Refereed) 
  • 2002, "Ethical Sensitivity Development of Accounting Students: An Empirical Assessment of an Accounting Ethics Intervention", by Chan and Leung, presented at the 25th Anniversary Congress of the European Accounting Association, Copenhagen, April (Refereed).
  • 2001, "Analysing the Audit Systems and Sign Offs", presented at the Institute of International Research (IIR) Conference Directors' and Officers' Duties and Liabilities 2001, Melbourne, November.
  • 2001, "Ethics Education in the Australian Accounting Curricula: an exploratory study", presented at the Annual Conference, AAANZ, July, Auckland, Australia (Refereed).
  • 2001, "Ethical Perceptions of Accountants in Australia - some empirical evidence", presented at the 13th Asian Pacific Conference on International Accounting Issues, October, Brazil (Refereed).
  •  2000, "Staff Perceptions of Teaching Innovations in accounting education - an exploratory study", co-authored with Steve Dellaportas and Tricia Peters, RMIT School of Accounting and Law, presented at the AAANZ Education Symposium, July, Hamilton Island, Australia (Refereed).
  • 1998, "A Diverse and Multicultural Profession: Immigrant Accountants in the Australian accounting profession", by Cahill, Cooper and Leung, 2nd Asian Network of Schools of Accounting Symposium, Melbourne, April (Refereed).
  • 1997, "Employment Experiences of Immigrant Accountants in Australia", by Cahill, Cooper and Leung, Annual Conference of the Accounting Association of Australia and New Zealand, Hobart, July (Refereed)
  • 1997, "Accountancy Ethics in the Classroom: An Australian Case Study (revised)", The 8th World Congress of the International Association for Accounting Education and Research, Paris, October (Refereed).
  • 1997, "Accountancy Ethics in the Classroom: An Australian Case Study", Annual Conference of the Accounting Association of Australia and New Zealand, Hobart, July (Refereed).
  • 1996, "A Profile of Women in Chartered Accountancy", Annual Conference of the Accounting Association of Australia and New Zealand, Christchurch, New Zealand, July (Refereed).
  • 1995, "A Profile of Internal Auditing in Australia", invited presentation to the Victoria Police Measuring Performance Conference, Melbourne, August.
  • 1995, "Benchmarking - Internal Audit Trends in Malaysia, Australia and Hong Kong" by Cooper, Leung and Mathews, Internal Audit Managers Conference, Malaysian Institute of Accountants, Kuala Lumpur, Malaysia, March.
  • 1994, "A Comparative Analysis of the Profiles of Internal Audit in Australia, Malaysia and Hong Kong", by Mathews, Cooper and Leung, 6th Asian Pacific Conference on International Accounting Issues, Taipei, November (Refereed).
  • 1994, "Auditors' Responsibilities for Fraud, Error and other Irregularities including Illegal Acts - Perceptions of Australian Auditors", by Leung and Kapardis, presented at the British Accounting Association Annual Conference, held at Winchester, London, March (Refereed).
  • 1994, "Ethical Issues in the Practice of Accountancy, A Comparison between Australian and Hong Kong Accountants" by Leung, Cooper and Gavin, presented at the British Accounting Association Annual Conference, held at Winchester, London, March (Refereed).
  • 1993, "Professional Ethics - An Analysis of the Preliminary Findings of a Survey of Australian Accountants", by Leung, Cooper and Gavin, presented at the Accounting Association of Australia and New Zealand (AAANZ) Annual Conference, held at the Northern Territory University, Darwin, July (Refereed).
  •  1993, "Accounting Education in Australia - The Shifting Culture" by Leung, Cooper and Gavin, presented at the British Accounting Association 1993 National Conference at the University of Strathclyde, April (Refereed).
  • 1992, "Teaching Ethics in Accountancy - A Discussion Forum for Educators", a working paper presented at the Senior Faculty Symposium, LaTrobe University, October.
  • 1992, "Teaching Ethics in Accountancy - Responding to the Needs of the Profession" by Leung and Cooper, presented at a Discussion Workshop at the Seventh International Conference on Accounting Education, American Accounting Association, Arlington, Virginia, October (Refereed).
  • 1992, "Auditing Education - Responding to Change" by Cooper and Leung, presented at the AAANZ Annual Conference, New Zealand, July (Refereed).
  • 1992, "Teaching Ethics in Accountancy - A Classroom Experience" by Leung, Cooper, Leung and Yau, presented at the AAANZ Annual Conference, New Zealand, July (Refereed).
  • 1992,  "Issues in Professional Ethics - A Challenge for Educators" by Leung and Cooper, British Accounting Association Annual National Conference, Warwick, April (Refereed).
  • 1992, "Audit Reporting in Australia - An Attempt to Bridge the Expectation Gap" by Cooper and Leung, British Accounting Association Annual National Conference, Warwick, April (Refereed).
  • 1991, "A Plethora of Ethical Issues: A Survey of Professional Accountants in Hong Kong" by Leung and Cooper, Departmental Seminar, Victoria University of Technology, Footscray, October.
  • 1991, "State Auditing in China" by Cooper and Leung, Departmental Seminar, Victoria University of Technology, Footscray, October.
  • 1991, "Teaching Auditing for Higher Education - the Right Approach", Auditing Conference for Higher Education, Footscray Institute of Technology, February.
  • 1990, "Ethics in Accountancy - An Innovative Subject in Accountancy Education", Departmental Seminar, Department of Accountancy and Law, Footscray Institute of Technology, September
  • 1990, "Establishing the Research Ethos", Departmental Conference, Department of Accountancy, Hong Kong Polytechnic, May.
  • 1990, "The Applications of Computers in Accountancy Education in Hong Kong" by Cooper and Leung, British Accounting Association Annual National Conference, Dundee, April (Refereed).
  • 1989, "Ethics in the Accountancy Profession", Accountancy Students' Society Annual Conference, Hong Kong, March.
  • 1989, "Computer Integration in Accountancy Education in Hong Kong", by Cooper and Leung, technical workshop presentation, Annual Conference, American Accounting Association, Honolulu, August (Refereed).
  • 1989, "Computer Integration and the Curriculum", Departmental Conference, Department of Accountancy, Hong Kong Polytechnic, May.

Professional Conferences - Papers Published in Proceedings

  • 2005, "Ethics Education - Implementing IES 4" presented at the Malaysian Institute of CPA Annual Forum, Kuala Lumpur, October.
  • 2005, "The IFAC Ethics Education Project on Ethics Education - preliminary findings", presented at the National Institute of Accountants annual congress, Sydney, Nov.
  • 2003, "What's on the Horizon? Exploring the role of internal audit in corporate governance in Australia and the impact of regulation reforms", CPA Australia Internal Audit Specialist Forum Sydney and Brisbane, November.
  • 2003, "The New Challenges confronting the Internal Auditors", CPA Congress, New South Wales, October.
  • 2003, "The Role of Internal Audit in Corporate Governance and Management in  Australia, the research findings", presented to IIA Australia, Melbourne.
  • 2003, "The Role of Internal Audit in Corporate Governance and Management in Australia", SOPAC conference, Canberra, Institute of Internal Auditors - Australia.
  • 1995, "Professional Ethics - A Survey of Australian Accountants", Leung and Cooper, International Convention of Accountants in Government, Canberra, March.
  • 1995, "Benchmarking - Internal Audit Trends in Malaysia, Australia and Hong Kong (A Comparative Perspective)", by Cooper, Leung and Mathews, Malaysian Institute of Accountants, Internal Audit Managers Conference, Kuala Lumpur, Malaysia, March.
  • 1995, "Ethnic Entrepreneurs: Case Studies in Achievement / Selling Australian Education Links to Asia", Third National Immigration and Population Outlook Conference, Adelaide, 22-24 February.
  • 1994, "Ethics in Accountancy and Business", Continuing Professional Education Seminar, conducted for the members of CPA Australia in Hong Kong, July.
  • 1992, "Professional Ethics - Issues and Perceptions of Hong Kong Accountants", Cooper and Leung, Continuing Professional Education Seminar, Hong Kong Society of Accountants, Hong Kong, January.
  • 1990, "Ethics in Merchandising", Keynote Speaker, Conference on Merchandising Careers, Independent Commission Against Corruption, Hong Kong, May.
  • 1989, "A Profile of Internal Auditing in Hong Kong", Cooper, Leung and Chau, Seminar of the Institute of Internal Auditors, Hong Kong Chapter, November.
  • 1989, "Challenge of the Standards", Cooper and Leung, Institute of Internal Auditors of Australia, South Pacific Regional Conference, Gold Coast, Queensland, May.
  • 1989, "Audit of Joint Ventures in China", Cooper and Leung, Institute of Internal Auditors of Australia, South Pacific Regional Conference, Gold Coast, Queensland, May.

Professional Membership

  • F.C.C.A (Fellow of Chartered Certified Accountants) of: The Association of Chartered Certified Accountants (ACCA), By correspondence United Kingdom
  • F.C.P.A. (Fellow, Certified Practising Accountants) of: CPA Australia, Melbourne Australia
  • C.A. (Chartered Accountant) of: The Institute of Chartered Accountants in Australia, Melbourne Australia

Affiliations / activities

  • Member of AFAANZ
  • Member of American Accounting Association

Community engagement

  • Chair, Education Committee of the Institute of Internal Auditors
  • Chair, Accreditation Panel for Hong Kong Council for Accreditation of Academic and Vocational Qualifications
  • Member of the NSW Council, The Institute of Chartered Accountants in Australia
  • Member of the Academic Board, NSW  TAFE  Higher Education
  • Member of the LTC Advisory Committee, Macquarie University
  • Member of the Promotions Committee, Macquarie University
  • Joint Editor, Managerial Auditing Journal
  • Ad Hoc Reviewer, Accounting, Auditing and Accountability Journal, Australian Accounting Review, Accounting Forum, Journal of Business Ethics, and other key accounting journals/conferences.
  • PhD / MBA / MPhil Reviewer / Examiner

phd supervision toggle icon open PhD Student Supervision

Philomena has supervised the following PhDs to completion:

  • Joseph Christopher, completed in 2010, Deakin University on University Governance
  • Wen Qu, completed in 2009, Deakin University on Voluntary Disclosure in China
  • Helen Yee, completed in 2008, Deakin University on Chinese Hegamony
  • Samuel Chan, completed in 2003, RMIT University on Ethics Education
  • Steven Dellaportas, completed in 2002, RMIT University on Ethics Education
  • Paul Myers, completed in 2001, RMIT University on Natural Shareholders and conceptual framework
  • John Tippet, completed in 1998, RMIT University on Ethical Investment

Media Mentions