Select Publications
Books
, 2006, Study Guide, Accounting: Building Business Skills, Kang HH; Petzke S, (ed.), John Wiley & Sons, Australia
2003, Study guide to accompany accounting: building business skills, 2nd, John Wiley & Sons, Milton QLD
,2002, Business reporting and intangible assets: empirical evidence from Australia and Korea, 3/7, Korea-Australasia Research Centre (KAREC), University of NSW
,Book Chapters
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
,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
2024, 'Non-IFRS earnings information in financial highlights of annual reports', Advances in Accounting, http://dx.doi.org/10.1016/j.adiac.2024.100764
,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
,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
,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
,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
,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
,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
,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
,2016, 'National Culture and Corporate Governance', Journal of International Accounting Research, 15, pp. 67 - 96, http://dx.doi.org/10.2308/jiar-51346
,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
,2016, 'Capitalizing Research & Development: Signaling or Earnings Management?', European Accounting Review, 25, pp. 373 - 401, http://dx.doi.org/10.1080/09638180.2015.1031149
,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
,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
,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
,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
,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
,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
,2009, 'Corporate Voluntary Disclosure Practices: A Review of Content Analysis Research', Indian Accounting Review, 13, pp. 19 - 38
,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
,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
,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
,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
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, Accounting and Finance Association of Australia and New Zealand (AFAANZ 2014) 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
,2013, 'Mandatory Adoption of International Financial Reporting Standards and Accounting Quality in Germany', in American Accounting Association (ed.), American Accounting Association Annual Congress 2013, American Accounting Association Annual Congress, Anaheim, USA, presented at American Accounting Association Annual Congress 2013, Anaheim, USA, 03 August 2013 - 07 August 2013, https://aaahq.org/AM2013/program.cfm
,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
,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, 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
,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, AFAANZ 2013, Perth, Western Australia, presented at AFAANZ 2013, Perth, Western Australia, 07 July 2013 - 09 July 2013
,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
,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, AFAANZ 2013, Perth, Australia, presented at AFAANZ 2013, Perth, Australia, 07 July 2013 - 09 July 2013
,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
,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
,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
,2010, 'Credit Rating Methodologies in the Global Financial Crisis Period: Issues with Rating Horizons & Transparency in Australia', in AFAANZ Conference, AFAANZ Conference 2010, New Zealand, pp. 1 - 44, presented at AFAANZ Conference 2010, Christchurch, 04 July 2010 - 06 July 2010
,2009, 'Globalisation, IFRS and Convergence of Accounting Information: the Case of Return-on-Assets,', in Globalisation, IFRS and Convergence of Accounting Information: the Case of Return-on-Assets,, Accounting & Finance Australia and New Zealand Conference, 2009., Adelaide, Australia, presented at Accounting & Finance Australia and New Zealand Conference, 2009., Adelaide, Australia, 05 July 2009 - 07 July 2009
,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
,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
,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, AFAANZ 2002 Annual Conference, Perth, WA, pp. 101 - 101, presented at AFAANZ 2002 Annual Conference, Perth, WA, 07 July 2002 - 09 July 2002
,2000, 'Measuring the performance of internal services: is SERVQUAL the answer?', in 2nd International Conference on performance Measurement, 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
,1999, 'Measuring the service performance of information technology departments: an internal service management approach', in 10th Australasian Conference on Information Systems (ACIS), 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
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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