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Elaine Evans

Photo of Elaine Evans
  • Title: Doctor
  • Position: Associate Professor - Department of Accounting and Corporate Governance
  • Qualifications: BBus NSWIT, MCom ANU, MEd Sydney, DipEd STC, PhD UNSW, FCPA, CA

Contact Details

Areas of Expertise

  • Corporate governance
  • Reporting and regulation
  • Professional practice
  • Accounting education
  • The interface between the profession and the academy
  • Accounting history
  • Accounting's professionalisation projects internationally
  • Integration of professional communication skills in the accounting curriculum


Elaine was appointed as an Associate Professor in 2008. Prior to that she held academic positions at UWS, ANU and UNSW. She has taught both undergraduate and postgraduate subjects in the financial accounting area. She also has supervised Honours and PhD students across many different topic areas within the financial accounting discipline including: Consistency of financial reporting in NSW Government Departments; Factors affecting the readiness of SMEs to Adopt AIFRS; The effects of AIFRS on entities reporting Intangible Assets; Corporate governance; Impression management in annual reports; Sustainability reporting; Acculturation and educational effects on interpretation of accounting standards; Political factors affecting the development of international accounting standards; The usefulness of fair value accounting; IFRS for SMEs; and Accounting professionalisation projects.

In 2006, Elaine won an Excellence in Education Award from the Division of Linguistics and Psychology, Macquarie University and in 2007, she won a vice Chancellor's Excellence in Education Award, from Macquarie University.

In 2007 she was runner-up for the International Award for Excellence from The International Journal of Knowledge, Culture & Change Management. In 2009, she received the AE/IAAER Outstanding Reviewer Award and a prize from the Accounting Research Journal. In 2009 she was an invited guest editor for a themed edition of Accounting Education: an international journal - "The interface between academic and professional education and training in Accounting". Also in May 2009, Elaine was an invited plenary speaker at the British Accounting Association Education Special Interest Group Annual Conference, University of Essex.

In 2013, Elaine was appointed as the HDR Co-ordinator in the Department of Accounting and Corporate Governance and in 2015 was appointed to the additional role of Research Co-ordinator. In 2015, Elaine won the Emerald Group Publishing Award for Excellence 2015, Oustanding Paper published in Pacific Accounting Review. In 2016 and 2017, she is a guest editor of a themed version of Accounting History entitled 'Histories of Accounting Education'. In 2016, Elaine was awarded the FBE Dean's Award for research leadership in 2015.


  • Doctor of Philosophy: Accounting (The University of New South Wales)
  • Master of Commerce: Accounting (Australian National University)
  • Master of Education: (The University of Sydney)
  • Bachelor of Business: Accounting (New South Wales Institute of Technology)

Research grants

  • 2014-15 AFAANZ Research Grants $3,500 'Developing communication skills through integrated team work: An investigation of international students studying accounting in Australian universities' with Prof. Marie Kavanagh and Dr Jac Birt
  • 2014-15 ICAA Academic Research Grant $20,592 'Determining viable thresholds for SME reporting in Australia with Dr Karen Handley and A/Prof. Sue Wright.
  • 2012 IGAP/CPA Research Grant - $6,857 'Fair value accounting and corporate governance in the agricultural sector in Australia' with Sue Wright and Liyu He
  • 2012 IGAP/CPA Research Grant - $4,156 'In an accounting context, what does it mean to be work ready?' with Sue Wright and Nicholas McGuigan.
  • 2011 ICAA Research Grant - $9,337 'Recasting the university/profession relationship as a global imperative: The alternate pathways project' with Chris Poullaos (USyd).
  • 2009/2010 AFAANZ Research Grant - $3,000 'The Impact of the ASX Corporate Governance Recommendations on Corporate Risk Management' with Maria Dyball and Sue Wright.
  • 2009, FBE Strategic Support for Strength, $25 000. Organisational Governance & Reporting Research Network.
  • 2008, EFS Strategic Support for Strength. $20 000. Organisational Governance & Performance Research Network.
  • 2008, ICAA Alternate Pathways Project - $10 000 The Accounting Foundation The University of Sydney - in collaboration with A/P Chris Poullaos.
  • 2008, Learning Excellence and Development (LEAD Project - Division of Economic and Financial Studies, $3 000. Evidence-based research on the effectiveness of language skills development within discipline specific content with Dawn Cable
  • 2007, Learning Excellence and Development (LEAD) Project - Division of Economic and Financial Studies (EFS), $3 000. Integrating academic literacy skills in an elective intermediate accounting subject.
  • 2005, Department of Accounting and Finance Research Grants Scheme, $4,400. Colleges of Advanced Education and their contributions to accounting education (with R. Juchau, UWS).
  • 2005, Macquarie University Flagships Grants $47 890. Learning through participation: Collaboration, internationalization and generic graduate attributes (with J. Tindale, S. Mead and D. Cable). E. Evans Project Manager
  • 2004, Macquarie University Flagship Grant $48,384. Collaborative Action Research Project (with J. Tindale, D. Cable and S. Mead). E. Evans Project Manager

Current projects

  • Board effectiveness and firm investment efficiency
  • Investigating the Reliability of Fair Value Information: Evidence from the Australian Agricultural Sector
  • Religiosity and managers’ attitudes to offering a financial incentive: Moderating and mediating roles of ethical climate
  • The value and role of professional accreditation for accounting education


journal toggle icon open Refereed Journal Articles

  • Nguyen, M., Evans, E., and Lu, M. (forthcoming) Perceptions of independent directors about their roles and challenges on corporate boards: Evidence from a survey in Vietnam, Asian Review of Accounting
  • Handley, K., Wright, S. and Evans, E. (forthcoming). SME reporting in Australia: Where to now for decision-usefulness? Australian Accounting Review, DOI:10.1111/auar.12179
  • Haswell, S. and Evans, E. (2018) Enron, fair value accounting, and financial crises: A concise history. Accounting, Auditing and Accountability Journal,
  • Burritt, R., Guthrie, J., Evans, E., and Christ, K. (2017) Expanding Collaboration Between Industry and Business Faculties in Australia, Academic Leadership series, Volume 8, 9-26
  • Nguyen, M., Evans, E., and Lu, M. (2017) (Independent directors, ownership concentration, and firm performance in listed companies: Evidence from Vietnam, Pacific Accounting Review, 29(2), 204-226
  • He, L., Evans, E and He, R. (2016). The impact of AASB 9 Operating Segments on analysts’ earnings forecasts: Australian Evidence, Australian Accounting Review, DOI:10.1111/auar.12132
  • Burritt, R., Guthrie, J. & Evans, E. (2016). Professional associations – Past contributions, present tensions and future opportunities. Academic leadership series, 7, 9-22
  • Freeman, M. & Evans, E. (2016). Professional associations, accreditation, and higher education: Foundations for future relations. Academic leadership series, 7, 63-76
  • Guthrie, J., Evans, E. and Burritt, R. 2015 'Work: Past, Present and Future', Academic Leadership series, volume 6, pp. 9-22.
  • Guthrie, J., Evans, E. and Burritt, R. 2014 'Framing the engagement of Australia's accounting profession with Asia', Academic Leadership series, volume 5, pp. 9-24.
  • Guthrie, J., Evans, E. and Burritt, R. (2014) Australian Accounting Academics: Challenges and Possibilities, Meditari Accountancy Research, Vol. 22 Issue 1
  • Evans, E., Baskerville, R. F., Wynn-Williams, K. and Gillett, S. (2014) How students' ethnicity influences their respect for teachers, Asian Review of Accounting Vol. 22, No. 2, pp. 159-178.
  • Baskerville, R.F., Wynn-Williams, K., Evans, E. and Gillett, S.J. (2014) Researching ethnicity in the Pacific Region, Pacific Accounting Review, 26(3), 302-323
  • Altaher, A. A., Cadiz Dyball, M. and Evans, E. (2014) A study of the emergence of the Kuwaiti Association of Accountants and Auditors, Accounting History, 19(1-2), pp255-78
  • Hu, C., Chand, P. and Evans, E. (2013) The Effect of National Culture, Acculturation
    and Education on Accounting Judgments: A Comparative Study of Australian and Chinese Culture. The Journal of International Accounting Research, 12(2), pp. 51-77
  • Guthrie, J., Burritt, R. and Evans, E. (2013), Challenges for accounting and business education: Blending online and traditional universities in a MOOC environment, Academic Leadership Series Vol. 4,pp. 9-22
  • Guthrie, J., Burritt, R. and Evans, E. (2012), Challenges for accounting pathways in Australia in 2012: An introduction, Academic Leadership Series Vol. 3, pp. 9-15
  • Evans, E. and Poullaos, (2012), A brief history of the various pathways to the accounting profession in Australia, Academic Leadership Series Vol. 3, pp. 16-26
  • Evans, E. and Cable, D. (2011), Evidence of improvement in accounting students' communication skills. International Journal of Educational Management, Vol 25, No. 4, pp. 311-327.
  • Cheung E., Evans E. and Wright S. (2010), An historical review of quality in financial reporting in Australia. Pacific Accounting Review, Vol 22, No. 2, pp. 147-169.
  • Evans, E., Tindale, J., Cable, D. and Hamil Mead, S. (2009), Collaborative teaching in a linguistically and culturally diverse higher education setting: a case study of a postgraduate accounting program. Higher Education Research & Development, Vol. 28, No. 6, pp. 597-614.
  • He L., Wright S., Evans E. and Crowe S. (2009), What Makes a Board Independent? Australian evidence. Accounting Research Journal, Vol. 22, No. 2, pp. 144-166.
  • Evans, E. (2008), The Australian Society of Accountants' attempt to introduce a qualifying examination in the early 1970s: A case of form over substance. Accounting Education: an international journal, Vol. 17, No. 1, pp. 65-81.
  • Evans, E. and Rigby, B. (2008), Integrating academic literacy skills in an elective intermediate accounting subject. Asian Social Science, Vol. 4, No. 3, pp. 59-65.
  • Cheung, E., Evans, E. and Wright, S. (2008), The adoption of IFRS in Australia: The case of AASB 138 (IAS 38) Intangible Assets. Australian Accounting Review, No. 46, Vol 18, Issue 3, pp. 248-256.
  • Tindale, J., Evans, E., Cable, D., and Mead, S. H. (2006), Operationalising collaboration. The International Journal of Knowledge, Culture & Change Management, Vol. 6, No. 4, pp. 81-88.
  • Birkett, W. P. and Evans, E. (2005), Theorising professionalisation: a model for organizing and understanding histories of the professionalising activities of occupational associations, Accounting History, Vol. 10, No. 1, pp. 99-127.
  • Birkett, W. P. and Evans, E. (2005), Control of accounting education within Australian universities and technical colleges 1944-1951: a uni-dimensional consideration of professionalism. Accounting, Business and Financial History, Vol. 15, No. 2, pp. 121-143.

publications toggle icon open Industry Publications

  • Cummings, L., Evans, E. and Yip, P. 2006. Are SMEs ready to adopt Australian equivalents of the new International Financial Reporting Standards? Charter, June, pp. 84-5.
  • Cummings, L. S., Evans, E., and Yip, P. 2007. Waking up late: Time ticking away for small business to be ready for new SME reporting regime, Charter, January, Vol. 78, No.1, pp. 60-63.
  • He, L, Wright, S. and Evans, E. 2007. Does better corporate governance result in lower earnings management? Keeping Good Companies, Vol. 59, No. 6, July, pp. 330-334.
  • Cui, T., Wright, S. and Evans, E. 2007. Who uses small and medium-sized enterprises financial statements and for what purposes? Charter, August, pp. 68-9.
  • Cui, T., Wright, S. and Evans, E. 2007. Does better corporate governance make a difference to company value and performance? Keeping Good Companies, Vol. 59 No. 10, November, pp. 582-585.

books toggle icon open Books

  • Evans, E. and Juchau, R. (2009). Colleges of Advanced Education in Australia: A lasting legacy, ISBN 978-3-639-14548-9.
  • Yip, S. H., Cummings, L. and Evans, E. (2008). Factors affecting the readiness of Small and Medium Enterprises (SMEs) to adopt Australian Equivalents to International Financial Reporting Standards (AIFRS) in 2005, ISBN 978-3-639-08913-4.

chapters toggle icon open Book Chapters

  • Evans, E. (2014). The Interface between Academic Education and Professional Training in Accounting in R. M. S. Wilson (ed) The Routledge Companion to Accounting Education, pp. 632 - 651, Routledge, Taylor & Francis Group, London and New York
  • Evans, E., Juchau, R. and Wilson, RMS. (2012). The Relationship between Academic Accounting Education and Professional Training - An Overview, in E. Evans, R. Juchau and RMS Wilson (eds), The Interface of Accounting Education and Professional Training, pp. 1-7, Routledge, London.
  • Burritt, R., Evans, E. and Guthrie, J. (2011). The Relationship between Academic Accounting Research and Professional Practice, in E. Evans, R. Burritt and J. Guthrie (eds), Bridging the Gap between Academic Accounting Research and Professional Practice, pp. 9-20, CAGS/ICAA, Australia.
  • Burritt, R., Evans, E. and Guthrie, J. (2010). Challenges for Accounting Education at a Crossroad in 2010, in E. Evans, R. Burritt and J. Guthrie (eds), Accounting education at a crossroad in 2010, pp. 9-15, ICAA, Australia.
  • Evans, E. (2010). Jurisdictional Disputes in Accounting: Education or Training, in E. Evans, R. Burritt and J. Guthrie (eds), Accounting education at a crossroad in 2010, pp. 80-89, ICAA, Australia.
  • Evans, E, (2009). Monitoring accounting education in higher education institutions by the professional accounting bodies in Australia 1944-1988, in J. Baxter and C. Poullaos (eds), Practices, Profession and Pedagogy in Accounting - Essays in Honour of Bill Birkett, pp. 392-422, Sydney University Press, Australia.
  • Evans, E. and Ross, P. (2006). Accounting and Finance Education for Undergraduate Hospitality Management and Marketing Students: Finding out what they need to know, in R. Juchau and G. Tibbits (eds), Celebrating Accounting. University Of Western Sydney, Penrith, ISBN 1 74108 077 0.

conference toggle icon open Conferences and Presentations

  • He, L., Wright, S. and Evans, E (2011). Fair value accounting and the objective of general purpose financial reporting: The case of Agriculture in Australia. European Accounting Association 34th Annual Congress, Rome, April.
  • Baskerville, R., Evans, E., Gillett, S. and Wynn-Williams, K. (2010). Student diversity and concepts of quality teaching: Does ethnicity matter? AFAANZ 2010, Christchurch, July.
  • Evans, E. (2009). Accounting education in Australia 1944-1988: Why the professional accounting bodies were 'locked in' to higher education as the platform for accounting education. AFAANZ 2009, Adelaide, July.
  • Cheung, E., Evans, E. and Wright, S. (2008). Tracing elements associated with quality of financial reporting in Australia: Echoes from the past. 12th World Congress of Accounting Historians, Istanbul Turkey, July.
  • Evans, E. and Juchau, R. (2008). Accounting education in Colleges of Advanced Education: A story of transition. AFAANZ 2008, Sydney July.
  • Cui, T., Wright, S., Evans, E. and Crowe, S. (2008). Have the objectives of the ASX recommendations on good corporate governance been achieved? AFAANZ 2008, Sydney July.
  • He, L., Wright, S., Evans, E., and Crowe, S. (2007). Earnings management in Australia under ASX new corporate governance guidelines. 2007 AFAANZ Conference, 1-3 July, Gold Coast, Australia
  • Tindale, J., Evans, E., Cable, D., and Mead, S. (2006). Technical and communication skills: Can they both be accommodated in a postgraduate program preparing graduates for the professional accounting workplace? Proceedings of AAAA Conference, Sydney, Australia, 17-19 September. ISBN 10:1 74138 184 3; ISBN 13:978 1 74138 184 9.
  • Cheung, E., Evans, E., and Wright, S. (2006). How the adoption of AIFRS affects entities that report intangible assets. Proceedings of AAAA Conference, Sydney, Australia, 17-19 September. ISBN 10:1 74138 184 3; ISBN 13:978 1 74138 184 9.
  • Evans, E. (2005) Higher education working as an adjunct to the accounting profession: A contested assumption, The fourth Accounting History International Conference, Braga, Portugal, 2005.
  • Tindale, J., Evans, E., Mead, S., and Cable, D. (2005). Collaboration as a means of integrating generic skills into a postgraduate accounting program. Proceedings of International conference on innovation in accounting teaching and learning, University of Tasmania,
  • Evans, E. (2002). The Commonwealth Reconstruction Training Scheme and the Disruption of Negotiated Relationships: State, Profession and Higher Education. 9th World Congress of Accounting Historians Published Congress Proceedings, Deakin University
  • Evans, E. & Ross P.(2000). Accounting and finance education for undergraduate marketing students - insights from practice. Proceedings of ANZMAC 2000 CD-ROM Australia & New Zealand Marketing Academy Conference, ed. A. O'Cass, Gold Coast, December, ISBN 0 86857 978 5.

Professional Membership

  • FPCA of: CPA Australia, Sydney Australia
  • Membership of Editorial Review Board of: Issues in Accounting Education, USA
  • CA of: Chartered Accountants Australia and New-Zealand, Australia
  • Membership of Editorial Review Board of: Journal of Accounting Education
  • Membership of Editorial Review Board of: Accounting History, Australia

Affiliations / activities

  • The Accounting Foundation, Pacioli Society, The University of Sydney
  • Accounting and Finance Association of Australia and New Zealand
  • European Accounting Association

phd supervision toggle icon open PhD Student Supervision