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Karen Handley


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Photo of Karen Handley
  • Title: Doctor
  • Position: Postdoctoral Research Fellow - Department of Accounting and Corporate Governance

Contact Details

Student information

  • Load: PhD Student Full Time
  • Principal supervisor: Dr Elaine Evans
  • Associate supervisor:
    • Mr Keith Reilly
    • Dr Sue Wright
  • Date of submission: 01/02/2013
  • Thesis title: Complex problems - simple solutions: The introduction of reduced disclosure reporting for SMEs in Australia
  • Abstract: With the introduction of accounting standards AASB 2010-2 and AASB 1053 in 2010, some Australian Small and Medium-sized Entities (SMEs) are allowed reduced disclore for general purpose financial statements. My research looks at the history and creation of this reduced disclosure standard in Australia, and at the involvement of users of financial statements in its development.

Professional Publications

  • Handley. K (2010), Reporting for SMEs, The Charter (Magazine of the Institute of Chartered Accountants in Australia), Vol. 81 No. 7, August, pp. 68-69.

Research Grants

  • 2010 Macquarie University Postgraduate Research Fund
  • 2010-2011 Institute of Chartered Accountants in Australia Research Grant for "Standards setting for Australian Small and Medium-Sized Entities (SMEs): What are user requirements and how were users involved in the creation of the differential reporting standard?" with Dr Sue Wright and Dr Elaine Evans.

External Scholarships

  • 2011 AFAANZ Scholarship