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Andreas Hellmann

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Photo of Andreas Hellmann
  • Title: Doctor
  • Position: Senior Lecturer - Department of Accounting and Corporate Governance
  • Qualifications: PhD, MIB (Macquarie), Diplom-Betriebswirt (Darmstadt), CA

Contact Details

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Areas of Expertise

  • Behavioural accounting
  • Neuroaccounting
  • International accounting
  • Accounting in Germany

Profile

Andreas Hellmann is a senior lecturer in accounting. Prior to joining Macquarie University, Andreas lived and worked in Germany. His research focus is mainly in the areas of international accounting and behavioural accounting. For his research, he recently received an award for academic excellence. His main teaching areas are financial and international accounting. Andreas is also a Visiting Lecturer at the University of Turin, Italy.

Education

  • Doctor of Philosophy: Accounting and Finance (Macquarie University)
  • Master of International Business: International Business (Macquarie University)
  • Diplom-Betriebswirt: Accounting, Marketing (Hochschule Darmstadt)

Research grants

  • Macquarie University Strategic Infrastructure Scheme (2014)
  • Macquarie University Deputy Vice-Chancellor (Research) Discretionary Fund (2012)
  • Macquarie University Strategic Infrastructure Scheme (2012)
  • Macquarie University New Staff Grant (2011)
  • Macquarie University Postgraduate Research Fund (2009)
  • Macquarie University International Travel Grant (2009)

Research areas

Andreas is currently involved in research projects which focus on behavioural aspects of accounting and finance. He adopts a multi-disciplinary research approach and uses innovative technologies, such as eye-tracking, to provide phyisological evidence on various aspects of judgments and decision making in accounting and finance. Industry partners and the profession are frequently collaborating in his research projects which shows high relevance in this area of research.

Andreas is also involved in research projects which focus on contextual issues related to the adoption of International Financial Reporting Standards (IFRS) in Europe. He currently collaborates with leading international accounting researchers in Germany, Italy, and Japan.

His research interests are:

  • Behavioural accounting
  • The impact of culture on accounting, professional judgement, and decision making
  • Current issues related to international accounting convergence and IFRS
  • International accounting 

In 2009, Andreas received an award for Academic Excellence from the Faculty of Business and Economics.

Publications

journal toggle icon open Refereed Journal Articles

  • Han, W., Hellmann, A. & Lu, M. (2016). The impact of gender difference on the interpretation of uncertainty expressions, Asian Review of Accounting, 24(2).
  • Hellmann, A. (2016). The role of accounting in behavioral finance, Journal of Behavioral and Experimental Finance, 9(1).
  • Mbuki, J.,  Endrawes, M. & Hellmann, A. (2015). Effects of personal values on ethical judgments in an auditor-client conflict scenario: The case of Kenya, Corporate Ownership and Control,13(1).
  • Huang, L., Endrawes, M. & Hellmann, A. (2015). An experimental examination of the effect of client size and auditors' industry specialization on time pressure in Australia, Corporate Ownership and Control, 12(4).
  • Tsunogaya, N., Hellmann, A. & Scagnelli, S. (2015). Adoption of IFRS in Japan: Challenges and Consequences, Pacific Accounting Review, 27(1)
  • Poudel, G., Hellmann, A. & Perera, H. (2014). The adoption of International Financial Reporting Standards in a non-colonized developing country: The case of Nepal, Advances in Accounting, incorporating Advances in International Accounting, 30(1).
  • Hellmann, A., Perera, H. & Patel, C. (2013). Continental European accounting model and accounting modernization in Germany, Advances in Accounting, incorporating Advances in International Accounting, 29(1).
  • Heinz, P., Patel, C. & Hellmann, A. (2013). Some theoretical and methodological suggestions for studies examining earnings management and ethical judgments in accounting, Advances in Accounting, incorporating Advances in International Accounting, 29(1).
  • Hellmann, A., Perera, H. & Patel, C. (2010). Contextual issues of the convergence of International Financial Reporting Standards: The case of Germany, Advances in Accounting, Incorporating Advances in International Accounting, 26(1).

books toggle icon open Books

  • Hellmann, A. & de Mello, L. (forthcoming), Behavioral Accounting, Routledge.
  • Hoggett, J., Edwards, L., Medlin, J., Chalmers, K., Hellmann, A., Beattie, C. & Maxfield, J. (2015). Financial Accounting, 9th edition, Milton, Wiley.
  • Hoggett, J., Edwards, L., Medlin, J., Chalmers, K., Hellmann, A., Beattie, C. & Maxfield, J. (2015). Accounting, 9th edition, Milton, Wiley.
  • Heinz, P., Patel, C. & Hellmann, A. (2014). Ethical issues in the context of earnings management, New York, Nova Science Publishers
  • Hellmann, A. (2013) Behavioral Accounting, New York, Nova Science Publishers.
  • Hellmann, A. (2007) Methodik zur Vorbereitung eines Markteintritts in China: Ein Leitfaden fuer Unternehmen (Preparing a market entry in China: A guideline for companies), Hamburg, Diplomica.

chapters toggle icon open Book Chapters

  • Hellmann, A., Scagnelli, S. & Joers, B. (2013) Information behavior of private investors in the age of the internet, in Behavioral Accounting, New York, Nova Science Publishers.
  • Hellmann, A. (2013) Homo economicus in accounting and finance: Lessons from behavioral economics, in Behavioral Accounting, New York, Nova Science Publishers.
  • Hellmann, A. & De Mello, L. (2013) Neurosciences: The next frontier of behavioral accounting, in Behavioral Accounting, New York, Nova Science Publishers. 
  • Hellmann, A., Perera, H. & Patel, C. (2012) National implications of accounting globalization: The case of Germany, in Advances in Business and Management. Volume 5, New York, Nova Science Publishers.
  • Hellmann, A., Perera, H. & Patel, C. (2012) Realities of globalization of financial reporting standards: Evidence from accounting modernization in Germany, in Advances in Business and Management. Volume 5, New York, Nova Science Publishers.
  • Ciartano, C., Scagnelli, S. & Hellmann, A. (2012) The effect of adopting cost or fair value measurements on financial statements: The case of IAS 40 Investment property, in Advances in Business and Management. Volume 5, New York, Nova Science Publishers.
  • Hellmann, A. & Scagnelli, S. (2011) Behavioral accounting: Shifting away from techniques to people, in Advances in Business and Management. Volume 3, New York, Nova Science Publishers.

conference toggle icon open Conferences and Presentations

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  • 19th Financial Reporting and Business Communication Conference (2015), Bristol, United Kingdom. Paper presented: Examining annual report user responses to quantitative, narrative and assurance disclosures related to water reporting
  • European Accounting Association 38th Annual Congress (2015), Glasgow, Scotland. Paper presented: Examining annual report user responses to qualitative, narrative and assurance disclosures related to water reporting
  • European Accounting Association 38th Annual Congress (2015), Glasgow, Scotland. Paper presented: Facorts driving memory fallibility: A conceptual framework for accounting and finance studies
  • 26th Asian-Pacific Conference on International Accounting Issues (2014), Taipei, Taiwan. Paper presented: The Impact of Information Presentation Order on the Judgments of Non-professional Investors.
  • European Accounting Association 37th Annual Congress (2014), Tallinn, Estonia. Paper presented: The Impact of Presentation Order on the Judgments of Non-Professional Investors
  • European Accounting Association 36th Annual Congress (2013), Paris, France. Paper presented: Adoption of IFRS in Japan: Challenges and consequences
  • European Accounting Association 36th Annual Congress (2013), Paris, France. Paper presented: The impact of gender difference on the interpretation of uncertainty expressions: The case of Chinese auditors
  • Asian Academic Accounting Association 13th Annual Conference (2012), Kyoto, Japan. Paper presented: Contextual Issues of Global Convergence of Financial Reporting: The Case of Japan
  • European Accounting Association 35th Annual Congress (2012), Ljubljana, Slovenia. Paper presented: Adoption of International Financial Reporting Standards in Germany: A case of 'lost' in translation
  • European Accounting Association 34th Annual Congress (2011), Rome, Italy. Paper presented: Some theoretical and methodological suggestions for studies that analyse the meaning of accounting terms and narrations
  • Asia Pacific Interdisciplinary Research in Accounting 2010 Conference, Sydney. Paper presented: Equivalence of IFRS across languages: Translation issues from English to German
  • 14th Financial Reporting and Business Communication Conference (2010), Bristol, United Kingdom. Paper presented: Measuring meaning of IFRS: An examination of uniformity across languages.
  • European Accounting Association 33rd Annual Congress (2010), Istanbul, Turkey. Paper presented: Translation of IFRS and the problem of their consistent application.
  • 21st Asian-Pacific Conference on International Accounting Issues (2009), Las Vegas, USA. Paper presented: The impact of International Financial Reporting Standards on the modernisation of the German Commercial Code.
  • 3rd International Accounting Congress (IAAER-ANPCONT) (2009), Sao Paulo, Brazil. Paper presented: Modernisation of the German Commercial Code: Prospects and concerns.
  • European Accounting Association 32nd Annual Congress (2009), Tampere, Finland. Paper presented: Modernisation of the German Commercial Code: Prospects and Concerns.
  • 20th Asian-Pacific Conference on International Accounting Issues (2008), Paris, France. Paper presented: Accounting ecology and the adoption of International Financial Reporting Standards in Germany.

Professional Membership

  • Member of: Institute of Chartered Accountants Australia, Sydney Australia

Affiliations / activities

  • Member of the European Accounting Association

Community engagement

Andreas is the Department's liaison for the Institute of Chartered Accountants Australia.He is a member of the European Accounting Association, American Accounting Association, and the International Association for Accounting Education and Research. Additionally, he is a member of the Engagement Committee and provides advice and support to various student societies such as Students in Free Enterprises (SIFE) at Macquarie University.

Teaching

Andreas has teaching experience in both undergraduate and postgraduate units, including Introductory Financial Accounting (ACCG105), Accounting 1A (ACCG100), Accounting 1B (ACCG101), Intermediate Financial Accounting (ACCG224), Fundamentals of Management Accounting (ACCG200),International Accounting (ACCG835), and Current Issues in accounting (ACCG927).

His teaching interests include research supervision of BCom (honours), MCom (honours) and PhD students.