Skip to Content

Catriona Lavermicocca

catriona profile picture
  • Title: Associate Professor
  • Positions:
    • Deputy Head of Department - Department of Accounting and Corporate Governance
    • Faculty Programme Coordinator - BProfAcc, MAccCPA, MAccProf and MCorpGov -
  • Qualifications: BEc LLB Macq, LLM UNSW, PhD UNSW, ACA

Contact Details

Areas of Expertise

  • Taxation law
  • Tax compliance behaviour
  • Tax risk management
  • Tax Ethics
  • Accounting program development and accreditation
  • Academic Standards and Quality

Profile

Catriona has a professional background working as a senior manager in the taxation section at Ernst and Young and obtained her qualifications as a Chartered Accountant before completing a Master of Law specialising in taxation and commercial law. Whilst employed at Macquarie University, teaching taxation law at both undergraduate and postgraduate level, Catriona has also been involved in writing learning materials for the Chartered Accountants Australia and New Zealand and the Tax Institute as well at co-ordinating and developing Macquarie University's close relationship with CPA Australia. Catriona developed and teaches the capstone Unit in the postgraduate accounting program. Catriona is the Faculty of Business and Economics Program Director for undergraduate and postgraduate Accounting programs, and in that role is responsible for the development and currency of accounting programs at Macquarie.

Catriona completed her PhD titled 'The impact of the identification and management of tax risk on the income tax compliance behaviour of large Australian corporations', and her subsequent research looks at corporate social responsibility, tax risk management practices, tax transparency, reputational risk and the income tax compliance behaviour of large corporations more generally. Catriona has published in key taxation law journals and has presented her research at international tax conferences in Australia and overseas.

Catriona participates extensively in governance committees at Macquarie University including as member and Deputy Chair of the Faculty of Business and Economics Quality and Standards Committee (FSQC) and as Chair of the Macquarie University Academic Standards and Quality Committee (ASQC). Catriona is passionate about embedding employability skills into university qualifications and the need for education programs to address the changing skill set required in current day graduates.

Professional Certifications:

  • Chartered Accountant with Chartered Accountants Australia and New Zealand (CAANZ)
  • Chartered Tax Advisor with The Tax Institute (TIA)

Education

  • Doctor of Philosophy: (UNSW)
  • Master of Law: Taxation Law (UNSW)
  • CA Program: (CAANZ)
  • Bachelor of Law: (Macquarie University)
  • Bachelor of Economics (Macquarie University)

Publications

journal toggle icon open Refereed Journal Articles

  • Lavermicocca, C. & Quilter, M. (2017). Tax risk management and the application of ethics by large Australian companies. Australian Tax Forum, 32 (4).
  • Lavernicocca C. and Buchan J. (2015), "Role of Reputational Risk in Tax Decision Making by Large Companies", eJournal of Tax Research, Vol 13, No. 1, pp 5-50.
  • Lavernicocca C. and McKerchar M. (2013), "The Impact of Managing Tax Risk on the Tax Compliance Behaviour of Large Australian Companies", Australian Tax Forum, 28, pp 707-723.
  • Lavermicocca, C. (2011) "Tax risk management practices and their impact on tax compliance behaviour - the views of tax executives from large Australian companies", eJournal of Tax Research, Vol 9, No. 1, pp 89-115
  • Lavermicocca, C. (2009) "Managing Tax Risk and Compliance", The Tax Specialist, Vol 13, No. 2, pp. 66-75

chapters toggle icon open Book Chapters

  • Lavermicocca C. and McKerchar, M. (2016) 'Tax Risk Management and Tax Compliance Behaviour: Findings from a Study of Large Australian Companies' Chapter 8 in 'Contemporary Issues in Taxation Research Volume 2' Editors David Salter and Lynne Oats, Fiscal Publications UK, 17 February 2016
  • Lavermicocca, C. "Impact of the corporate structure on an understanding of taxpayer compliance behaviour" Tax Administration: Safe Harbours and New Horizons 2008

conference toggle icon open Conferences and Presentations

  • “Ethics as a Key Element of a Comprehensive and Effective Tax Risk Management System'”Australasian Tax Teachers Association, Wellington New Zealand 18 – 20 January 2017.
  • “Ethics as a Key Element of a Comprehensive and Effective Tax Risk Management System” 5th Annual Conference of the Journal of Chinese Tax and Policy - The Role of Tax in the New Chinese Economy, Sydney University 15-17 January 2017.
  • “Ethics as a Key Element of a Comprehensive and Effective Tax Risk Management System” AFAANZ Accounting & Finance Association of Australia & New Zealand Conference, Hobart Tasmania 5-7 July 2015.
  • "Role of Reputational Risk in Tax Decision making by Large Companies" 11th International Conference on Tax Adminstration Sydney NSW 14 -15 April 2014 Winner of the Cedric Sandford Medal for Best Paper.
  • MC for the "Tax Insights" session on BEPS Jointly hosted by MQ and Deloitte Sydney 26 November 2013.
  • "Tax Risk Management , and Tax Compliance Behaviour: Findings from a study of Large Australian" 22nd TRN Conference, University of Exeter UK, 3-4 September 2013.
  • "The Impact of Managing Tax Risk on the Tax Compliance Behaviour of Large Australian Companies" Research seminar - Curtin University, 20 March 2013.
  • "Tax risk management practices and their impact on tax compliance behaviour - the views of tax executives from large Australian companies" Atax 10th International Tax Administration Conference 2012, Sydney, 3 April 2012.
  • "Tax risk management in the large corporate sector" published in the conference proceedings of the Australasian tax Teachers Association Conference 2010 "Changing taxes for changing times" Hosted by the Australian School of taxation (Atax) and the School of Business Law, UNSW, Sydney, 21-22 January 2010.
  • "Tax Risk Management: A review of recent developments in tax risk management and an analysis of the impact of tax risk management practices on the tax function within a large corporation." Australasian Tax Teachers Conference 2008 Hobart, Australia 23-25 January 2008.
  • "Carrying on Business- Need for a Definition?" - Preparation and Presentation of a paper for the Australasian Tax Teachers Conference 2006 University of Melbourne

other toggle icon open Other

Other Publications:
  • Lavermicocca C. (2015) "The Role of Reputational Risk in Tax Decision Making by Large Companies", Governance Directions Vol 67, No. 2 pp 113-115.
  • Part of a team that prepared a report for the McKell Institute and "Portable Long Service Leave Scheme", 2013
  • "Managing Tax Risk and Compliance" in the Black September 2011.

Professional Membership

  • Member of: Australasian Tax Teachers Association (ATTA), 2003 - present
  • Member of: Chartered Accountants Australia and New Zealand (CAANZ), 1991 - present
  • Member of: The Tax Institute, Australia (TIA), 2003 – present
  • Member of: Association of Certified Fraud Examiners (ACFE), 2014 – present
  • Member of: Accounting and Finance Association of Australia and New Zealand 2014 – present

Affiliations / activities

  • Workshop facilitator for the Chartered Accountants Australia and New Zealand in Australia Taxation module
  • Review tax teaching materials for the Institute of Chartered Accountants in Australia
  • Workshop facilitator for the Tax Institute Australia Applied Taxation unit
  • Write and review tax materials for the Tax Institute Australia

Community engagement

  • Panel member ‘Exploring Public Trust in Tax’ Key Findings of the IFAC, ACCA and CAANZ survey 2017 at CAANZ offices Sydney 13/6/17
  • Present a paper at the CAANZ Academic Series on Tax Transparency 13/9/16.
  • Present a paper on Tax Transparency at Department of Accounting and Corporate Governance CFO Forum 19/4/16.
  • Present on "Risk management and appropriate risk management systems" in the program on Financial Administration and Management for Sustainable Public Procurement in Indonesia hosted by Access Macquarie 1/8/16.
  • Present as an expert to the Board of Taxation’s voluntary tax transparency code consultation meeting in Sydney CAANZ offices.
  • Present at the Accounting Frontiers Forum December 2015 at CAANZ on the Accounting Renewal at Macquarie.
  • Master of Ceremonies for the Tax Insights session on Base Erosion and International Profit Shifting. International Tax Forum, Sydney, Australia- NSW jointly hosted by Macquarie University and Deloitte, 26 November 2013