By Associate Professor Helen Kang

Books

, 2006, Study Guide, Accounting: Building Business Skills, Kang HH; Petzke S, (ed.), John Wiley & Sons, Australia

Kang HH; Petzke S, 2003, Study guide to accompany accounting: building business skills, John Wiley & Sons, Milton QLD

Kang HH; Cheng MM, 2002, Business reporting and intangible assets: empirical evidence from Australia and Korea, Korea-Australasia Research Centre (KAREC), University of NSW

Book Chapters

Kang H, 2024, 'Accounting governance', in du Plessis JJ; Hargovan A; Nosworthy B (ed.), Principles of Contemporary Corporate Governance, Cambridge University Press, pp. 159 - 173

Kang H, 2024, 'Accounting Governance', in du Plessis J; Hargovan A; Nosworthy B (ed.), Principles of Contemporary Corporate Governance, Cambridge University Press, pp. 159 - 174

Kang H; Gray SJ, 2014, 'Accounting Transparency and Intrenational Standard Setting', in Forssbaeck APOCFJ; Forssbaeck J; Chair in International Business and Finance Lars Oxelheim PD; Oxelheim L (ed.), The Oxford Handbook of Economic and Institutional Transparency, Oxford University Press, pp. 456 - 476, http://ukcatalogue.oup.com/product/9780199917693.do

Kang H; Gray SJ, 2014, 'Corporate financial reporting in the bric economies: A comparative international analysis of segment disclosure practices', in Pattnaik C; Kumar V (ed.), Emerging Market Firms in the Global Economy International Finance Review, Emerald Group Publishing Ltd., pp. 233 - 254, http://dx.doi.org/10.1108/S1569-376720140000015010

Journal articles

Dinh T; Kang H; Zhao C, 2024, 'Non-IFRS earnings information in financial highlights of annual reports', Advances in Accounting, 67, http://dx.doi.org/10.1016/j.adiac.2024.100764

Leventis S; Kang H; “Bowe” Hansen T; “Helen” Zhou H, 2023, 'Editorial Letter March 2023', Journal of International Accounting, Auditing and Taxation, 50, pp. 100538 - 100538, http://dx.doi.org/10.1016/j.intaccaudtax.2023.100538

Duong HK; Kang H; Salter SB, 2022, 'The joint effect of internal and external governance on earnings management and firm performance', Journal of Corporate Accounting and Finance, 33, pp. 68 - 90, http://dx.doi.org/10.1002/jcaf.22536

Liao L; Kang H; Morris RD, 2021, 'The value relevance of fair value and historical cost measurements during the financial crisis', Accounting and Finance, 61, pp. 2069 - 2107, http://dx.doi.org/10.1111/acfi.12655

Liao L; Yao D; Kang H; Morris RD, 2020, 'The impact of legal efficacy on value relevance of the three-level fair value measurement hierarchy', Pacific Basin Finance Journal, 59, http://dx.doi.org/10.1016/j.pacfin.2019.101259

Thielemann F; Dinh T; Kang H, 2019, 'Non-GAAP Reporting and Debt Market Outcomes: Evidence from Regulation G', SCHMALENBACH BUSINESS REVIEW, 71, pp. 169 - 203, http://dx.doi.org/10.1007/s41464-019-00074-x

Kang H; Gray SJ, 2019, 'Country-specific risks and geographic disclosure aggregation: Voluntary disclosure behaviour by British multinationals', British Accounting Review, 51, pp. 259 - 276, http://dx.doi.org/10.1016/j.bar.2019.02.001

Saha A; Morris RD; Kang H, 2019, 'Disclosure Overload? An Empirical Analysis of International Financial Reporting Standards Disclosure Requirements', Abacus, 55, pp. 205 - 236, http://dx.doi.org/10.1111/abac.12148

Dinh T; Kang H; Morris RD; Schultze W, 2018, 'Evolution of intangible asset accounting: Evidence from Australia', Journal of International Financial Management and Accounting, 29, pp. 247 - 279, http://dx.doi.org/10.1111/jifm.12081

Duong HK; Kang H; Salter SB, 2016, 'National Culture and Corporate Governance', Journal of International Accounting Research, 15, pp. 67 - 96, http://dx.doi.org/10.2308/jiar-51346

Morris RD; Kang H; Jie J, 2016, 'The determinants and value relevance of banks' discretionary loan loss provisions during the financial crisis', Journal of Contemporary Accounting and Economics, 12, pp. 176 - 190, http://dx.doi.org/10.1016/j.jcae.2016.07.001

Dinh T; Kang H; Schultze W, 2016, 'Capitalizing Research & Development: Signaling or Earnings Management?', European Accounting Review, 25, pp. 373 - 401, http://dx.doi.org/10.1080/09638180.2015.1031149

Kang H; Gray SJ, 2013, 'Segment reporting practices in Australia: Has IRFS 8 made a difference?', Australian Accounting Review, 23, pp. 232 - 243, http://dx.doi.org/10.1111/j.1835-2561.2012.00173.x

Kang H; Leung S; Gray SJ; Morris RD, 2013, 'Corporate governance and earnings management: An Australian perspective', Corporate Ownership and Control, 10, pp. 95 - 113, http://www.virtusinterpress.org/IMG/pdf/Helen_Kang_Sidney_Leung_Richard_D-Morris_Sidney_J-_Gray_paper_COC__Volume_10_Issue_3_Spring_2013_.pdf

Kang HH; Liao L; Morris RD, 2013, 'Information asymmetry of fair value accounting during the financial crisis', Journal of Contemporary Accounting & Economics, 9, pp. 221 - 236, http://dx.doi.org/10.1016/j.jcae.2013.10.001

Kang HH; Gray SJ, 2011, 'Reply to the discussion of "Reporting intangible assets: Voluntary disclosure practices of top emerging market companies"', International Journal of Accounting, 46, pp. 428 - 430, http://dx.doi.org/10.1016/j.intacc.2011.09.009

Kang HH; Gray SJ, 2011, 'Reporting Intangible Assets: Voluntary Disclosure Practices of Top Emerging Market Companies', The International Journal of Accounting Education and Research, 43, pp. 402 - 423, http://dx.doi.org/10.1016/j.intacc.2011.09.007

Kang HH; Gray SJ, 2011, 'The Content of Voluntary Intangible Asset Disclosures: evidence from Emerging Market Companies', Journal of International Accounting Research, 10, pp. 109 - 126, http://dx.doi.org/10.2308/jiar.2011.10.1.109

Kang HH; Gray SJ, 2009, 'Corporate Voluntary Disclosure Practices: A Review of Content Analysis Research', Indian Accounting Review, 13, pp. 19 - 38

Simnett R; Kang HH; Roebuck PJ; Cheng MM, 2009, 'The Employment Landscape for Accounting Graduates and Work Experience Relevance.', Australian Accounting Review, 19, pp. 342 - 351, http://dx.doi.org/10.1111/j.1835-2561.2009.00071.x

Kang HH, 2008, 'Global Dimensions of Corporate Governance, Paperback Edition, Yadong Luo. Blackwell Publishing, Malden, MA, USA (2007), (Oxford, UK, Carlton, Australia, xvi+ 276 pages, £25.99, €34.50, US $44.95), ISBN-13: 978-1-4051-3707-2', The International Journal of Accounting, 43, pp. 88 - 96, http://dx.doi.org/10.1016/j.intacc.2008.01.005

Kang HH; Cheng MM; Gray SJ, 2007, 'Corporate governance and board composition: Diversity and independence of Australian boards', Corporate Governance - An International Review, 15, pp. 194 - 207, http://dx.doi.org/10.1111/j.1467.8683.2007.00554.x

Kang HH; Bradley GW, 2002, 'Measuring the performance of IT services: an assessment of SERVQUAL', International Journal of Accounting Information Systems, 3, pp. 151 - 164, http://dx.doi.org/10.1016/S1467-0895(02)00031-3

Conference Papers

Kang HH; Morris R; Jing J, 2014, 'Changes in the market reaction to banks’ discretionary allowance for loan losses and discretionary loan loss provision during the financial crisis', in AFAANZ (ed.), Proceedings of the Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Auckland, New Zealand, presented at Accounting and Finance Association of Australia and New Zealand (AFAANZ 2014) Conference, Auckland, New Zealand, 06 July 2014 - 08 July 2014, http://www.afaanz.org/openconf/2014/modules/request.php?module=oc_proceedings&action=proceedings.php&a=Concurrent

Morris R; Kang H; He A, 2013, 'Mandatory Adoption of International Financial Reporting Standards and Accounting Quality in Germany', in American Accounting Association (ed.), American Accounting Association Annual Congress 2013, Anaheim, USA, presented at American Accounting Association Annual Congress 2013, Anaheim, USA, 03 August 2013 - 07 August 2013, https://aaahq.org/AM2013/program.cfm

Kang HH; Chang L; Cheng M; Dinh Thi T, 2013, 'The effect of perceived target achievability, social comparison and culture on individual's aversion to penalty-based contracts.', in American Accounting Association, Anaheim, USA, presented at American Accounting Association Annual Meeting, Anaheim, USA, 03 August 2013 - 07 August 2013

Morris R; Kang H; Liao L; Tang Q, 2013, 'The Relative and Incremental Value Relevance of Fair Value and Historical Cost Measurements under IFRS: Evidence from European Financial Institutions', in American Accounting Association Annual Congress 2013 - Brilliantly disguised opportunities, Anaheim, USA, presented at American Accounting Association Annual Congress 2013 - Brilliantly disguised opportunities, Anaheim, USA, 03 August 2013 - 07 August 2013, https://aaahq.org/AM2013/program.cfm

Kang HH; Morris R; Lin A, 2013, 'The Determinants of Voluntary Disclosures: Evidence from US Cross-Listed Australasian Firms', in Accounting and Finance Association of Australia and New Zealand (ed.), Proceedings AFAANZ 2013, Perth, Western Australia, presented at AFAANZ 2013, Perth, Western Australia, 07 July 2013 - 09 July 2013

Dinh Thi TP; Chang L; Cheng M; Kang H, 2013, 'The effect of perceived target achievability, social comparison and culture on individuals' aversion to penalty-based contracts', in AFAANZ 2013, Perth, Australia, presented at AFFANZ 2013, Perth, Australia, 07 July 2013 - 09 July 2013

Morris R; Liao L; Kang H; Tang Q, 2013, 'The Relative and Incremental Value Relevance of Fair Value and Historical Cost Measurements under IFRS: Evidence from European Financial Institutions', in Proceedings AFAANZ 2013, Perth, Australia, presented at AFAANZ 2013, Perth, Australia, 07 July 2013 - 09 July 2013

Kang HH; Lai C; Li F; Morris RD, 2012, 'The Impact of Debt Contracting on Conditional Conservatism following the Mandatory Adoption of IFRS in Australia', in Programme & Proceedings Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Accounting and Finance Association of Australia and New Zealand (AFAANZ), Australia, presented at Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Melbourne, 01 July 2012 - 03 July 2012, http://www.afaanz.org/openconf/2012/modules/request.php?module=oc_proceedings&action=view.php&a=Concurrent&id=198

Schultze W; Dinh Thi T; Kang HH; Morris RD, 2012, 'IFRS adoption in Australia: The case of reporting for goodwill and identifiable intangible assets', in Programme & Proceedings 35th Annual Congress of the European Accounting Association Annual Congress, European Accounting Association Annual Congress, Slovenia, presented at 35th Annual Congress of the European Accounting Association Annual Congress, Llubjana, Slovenia, 09 May 2012 - 11 May 2012, http://www.eaa2012.org/eaacf/ProgramAndCollectedAbstracts.pdf

Kang HH; Thi TD; Schultze W, 2010, 'Discretionary Capitalization of Research & Development – The Trade-Off between Opportunistic Earnings Management and Signalling', in AAA Annual Meeting and CTLA, American Accounting Association, U.S.A., pp. 1 - 25, presented at AAA Annual Meeting and CTLA, San Francisco, 04 August 2010

Kang HH; Morris RD; Fung A, 2010, 'Credit Rating Methodologies in the Global Financial Crisis Period: Issues with Rating Horizons & Transparency in Australia', in AFAANZ Conference, New Zealand, pp. 1 - 44, presented at AFAANZ Conference 2010, Christchurch, 04 July 2010 - 06 July 2010

Kang HH; Morris RD; Chan J, 2009, 'Globalisation, IFRS and Convergence of Accounting Information: the Case of Return-on-Assets,', Adelaide, Australia, presented at Accounting & Finance Australia and New Zealand Conference, 2009., Adelaide, Australia, 05 July 2009 - 07 July 2009

Kang HH; Thi TD; Schultze W, 2008, 'Discretionary Capitalization of R&D: The Trade-off between Earnings Management and Signalling.', in Programme & Proceedings - 4th EIASM Workshop on Visualising, Measuring managing Intangibles & Intellectual Capital., Hasselt, Belgium, presented at 4th EIASM Workshop on Visualising, Measuring managing Intangibles & Intellectual Capital., Hasselt, Belgium, 22 October 2008 - 24 October 2008, http://dx.doi.org/10.2139/ssrn.1275785

Kang HH; Gray SJ, 2008, 'Reporting Intangible Assets: Voluntary disclosure practices of the top emerging market companies', in Programme & Proceedings : 14th annual midyear conference & 4th Annual Doctoral/New Faculty Consortium of the International Accounting Section of the American Accounting Association., San Diego, California, USA, presented at 14th annual midyear conference & 4th Annual Doctoral/New Faculty Consortium of the International Accounting Section of the American Accounting Association., San Diego, California, USA, 07 February 2008 - 09 February 2008

Kang HH; Cheng MM, 2002, 'Accounting for intangible assets: an assessment of the reporting practices of Australian corporations', in Professor Robert Faff, Monash University (ed.), Proceedings of the AFAANZ Annual Conference, Perth, WA, pp. 101 - 101, presented at AFAANZ 2002 Annual Conference, Perth, WA, 07 July 2002 - 09 July 2002

Kang HH; Bradley GW, 2000, 'Measuring the performance of internal services: is SERVQUAL the answer?', in 2nd International Conference on performance Measurement, University of Cambridge, presented at 2nd International Conference on performance Measurement, University of Cambridge, 19 July 2000 - 21 July 2000

Kang HH; Bradley GW, 1999, 'Measuring the service performance of information technology departments: an internal service management approach', in 10th Australasian Conference on Information Systems (ACIS), Wellington, New Zealand, presented at 10th Australasian Conference on Information Systems (ACIS), Wellington, New Zealand, 01 December 1999 - 03 December 1999

Conference Presentations

Bai S; Kang HELENH; Phua YS, 2016, 'Examining Board Processes and Mechanisms: A Management Control Perspective', presented at 2016 ABO Research Conference, Albuquerque, New Mexico, 06 October 2016 - 08 October 2016, http://aaahq.org/Meetings/2016/ABO-Research-Conference/Program

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