Select Publications

Books

Palepu KG; Healy PM; Wright S; Bradbury M; Coulton J, 2020, Business Analysis and Valuation: Using Financial Statements, Cengage AU

Journal articles

Li L; Monroe GS; Coulton J, 2024, 'Managerial litigation risk and auditor choice', International Journal of Auditing, 28, pp. 142 - 169, http://dx.doi.org/10.1111/ijau.12322

McKeown B; Coulton J; Saydam S; Dempster AG, 2024, 'What is an appropriate investment hurdle rate for commercial space resource development projects?', Space Policy, http://dx.doi.org/10.1016/j.spacepol.2024.101630

McKeown B; Dempster AG; Saydam S; Coulton J, 2023, 'Commercial Lunar Ice Mining: Is There a Role for Royalties?', Space Policy, 64, pp. 1 - 22, http://dx.doi.org/10.1016/j.spacepol.2022.101525

Hossain S; Coulton J; Wang J, 2023, 'Client Importance and Audit Quality at the Individual Audit Partner, Office, and Firm Levels', Abacus: a journal of accounting, finance and business studies, 59, pp. 650 - 696, http://dx.doi.org/10.1111/abac.12289

Li LL; Monroe G; Coulton J, 2022, 'Managerial litigation risk and corporate investment efficiency: Evidence from Universal Demand laws', Journal of Empirical Legal Studies, 20, pp. 196 - 232, http://dx.doi.org/10.1111/jels.12340

Coulton J; Saune N; Taylor S, 2022, 'Are Analysts’ Cash Flow Forecasts Associated with Improved Earnings Quality? Australian Evidence', Pacific-Basin Finance Journal, 73, pp. 101758 - 101758, http://dx.doi.org/10.1016/j.pacfin.2022.101758

Tapia C; Coulton J; Saydam S, 2020, 'Using entropy to assess dynamic behaviour of long-term copper price', Resources Policy, 66, http://dx.doi.org/10.1016/j.resourpol.2020.101597

Tapia Cortez CA; Hitch M; Sammut C; Coulton J; Shishko R; Saydam S, 2018, 'Determining the embedding parameters governing long-term dynamics of copper prices', Chaos, Solitons and Fractals, 111, pp. 186 - 197, http://dx.doi.org/10.1016/j.chaos.2018.03.032

Tapia Cortez CA; Saydam S; Coulton J; Sammut C, 2018, 'Alternative techniques for forecasting mineral commodity prices', International Journal of Mining Science and Technology, 28, pp. 309 - 322, http://dx.doi.org/10.1016/j.ijmst.2017.09.001

Tapia Cortez CA; Coulton J; Sammut C; Saydam S, 2018, 'Determining the chaotic behaviour of copper prices in the long-term using annual price data', Palgrave Communications, 4, http://dx.doi.org/10.1057/s41599-017-0060-x

Saydam S; Shishko R; Fradet R; Do S; Tapia Cortez C; Dempster AG; Coulton J, 2017, 'Mars Colony In Situ Resource Utilization: An Integrated Architecture and Economics Model', Acta Astronautica, 138, pp. 53 - 67, http://dx.doi.org/10.1016/j.actaastro.2017.05.024

Carvajal M; Coulton JJ; Jackson AB, 2017, 'Earnings benchmark hierarchy', Accounting and Finance, 57, pp. 87 - 111, http://dx.doi.org/10.1111/acfi.12132

Tapia Cortez CA; Saydam S; Coulton J; Sammut C, 2016, 'Dynamic-cognition of Strategic Mineral Commodities; An Empirical Assessment', International Journal of Geological and Environmental Engineering, 3, pp. 1 - 1, https://www.waset.org/abstracts/36210

Coulton JJ; Dinh T; Jackson AB, 2016, 'The impact of sentiment on price discovery', Accounting and Finance, 56, pp. 669 - 694, http://dx.doi.org/10.1111/acfi.12128

Coulton JJ; Saune N; Taylor SL, 2015, 'Overvalued equity, benchmark beating and unexpected accruals', Accounting and Finance, 55, pp. 989 - 1014, http://dx.doi.org/10.1111/acfi.12077

Coulton JJ; Ruddock CMS; Taylor SL, 2014, 'The Informativeness of Dividends and Associated Tax Credits', Journal of Business Finance and Accounting, 41, pp. 1309 - 1336, http://dx.doi.org/10.1111/jbfa.12095

Coulton JJ; Ruddock C, 2011, 'Corporate payout policy in Australia and a test of the life-cycle theory', Accounting and Finance, 51, pp. 381 - 407, http://dx.doi.org/10.1111/j.1467-629X.2010.00356.x

Taylor SL; Coulton JJ; Balkrishna H, 2007, 'Accounting Losses and Earnings Conservatism: Evidence from Australian Generally Accepted Accounting Principles.', Accounting and Finance, 47, pp. 381 - 400, http://dx.doi.org/10.1111/j.1467-629X.2007.00218.x

Taylor SL; Taylor S; Coulton JJ, 2005, 'Is Benchmark Beating by Australian Firms Evidence of Earnings Management Accounting and Finance', Accounting and Finance, 45, pp. 553 - 576

Coulton JJ; Taylor SL, 2004, 'Directors' Duties and Corporate Governance: Have We Gone Too Far?', Australian Accounting Review, 14, pp. 17 - 24, http://dx.doi.org/10.1111/j.1835-2561.2004.tb00279.x

Coulton J; Taylor S, 2002, 'Accounting for Executive Stock Options: A Case Study in Avoiding Tough Decisions', Australian Accounting Review, 12, pp. 3 - 10, http://dx.doi.org/10.1111/j.1835-2561.2002.tb00190.x

Coulton J; Taylor S, 2002, 'Option Awards for Australian CEOs: The Who, What and Why', Australian Accounting Review, 12, pp. 25 - 35, http://dx.doi.org/10.1111/j.1835-2561.2002.tb00192.x

Conference Papers

Li LL; Monroe G; Coulton J, 2018, 'Litigation Risk and Cost Behavior: Evidence from Derivative Lawsuits', in SSRN Electronic Journal, Elsevier, Scottsdale, Arizona, presented at AAA 2018 Management Accounting Section Midyear Meeting, Scottsdale, Arizona, 05 January 2018, http://dx.doi.org/10.2139/ssrn.3020842

Shishko R; Fradet R; Saydam S; Tapia Cortez C; Dempster AG; Coulton J; Do S, 2017, 'An integrated economics model for ISRU in support of a Mars colony—Initial results report', in 10th Symposium on Space Resource Utilization, 2017, Grapevine, Texas, USA, presented at 10th Symposium on Space Resource Utilization AIAA SciTech Forum, Grapevine, Texas, USA, 09 January 2017 - 13 January 2017, http://dx.doi.org/10.2514/6.2017-0422

Tapia Cortez CA; Saydam S; Coulton J, 2016, 'Dynamic-Cognition of Strategic Mineral Commodity Prices; an Empirical Assessment', in 24th World Mining Congress: Proceedings of Mineral Economics, Rio de Janeiro - Brazil, pp. 78 - 89, presented at 24th World Mining Congress, Rio de Janeiro - Brazil, 18 October 2016 - 21 October 2016, http://scholar.waset.org/1999.34/36210

Saydam S; Shishko R; Tapia Cortez C; de Roche T; Fradet R; Coulton J; Dempster A, 2015, 'An Integrated Economics Model for In Situ Resource Utilisation in Support of a Mars Colony', in Saydam S; Mitra R (ed.), The Third Intrernational Future Mining Conference, AusIMM, Sydney, pp. 305 - 311, presented at The Third Intrernational Future Mining Conference, Sydney, 04 November 2015 - 06 November 2015

Tapia Cortez C; Saydam S; Coulton J; Sammut C, 2015, 'Copper Price Uncertainties - Chaos Theory to Manage Risk in Mining Projects', in Saydam S; Mitra R (ed.), AusIMM, Sydney, pp. 261 - 272, presented at Third International Future Mining Conference, Sydney, 04 November 2015 - 06 December 2015

Shishko R; Fradet R; Saydam S; Tapia Cortez C; Demspter AG; Coulton J, 2015, 'An Integrated Economics Model for ISRU in Support of a Mars Colony - Initial Status Report', in American Institute Of Aeronautics And Astronautics (ed.), Space 2015, American Institute Of Aeronautics And Astronautics, Paasadena, CA, USA, presented at Space 2015, Paasadena, CA, USA, 31 August 2015 - 02 September 2015, http://dx.doi.org/10.2514/6.2015-4564

Shishko R; Fradet R; Saydam S; Tapia-Cortez C; Dempster AG; Coulton J, 2015, 'An integrated economics model for ISRU in support of a mars colony—initial status report', in AIAA SPACE 2015 Conference and Exposition

Coulton J; Carvajal M; Jackson A, 2014, 'Earnings Benchmark Hierarchy: Evidence from Australia', in AFAANZ (ed.), Auckland, New Zealand, presented at Proceedings of the Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Auckland, New Zealand, 06 July 2014 - 08 July 2014

Tao R; Coulton J; Green W, 2013, 'The Informativeness of National Greenhouse and Energy Reporting Disclosures', in Accounting and Finance Association of Australia and New Zealand (ed.), 2013 Accounting and Finance Conference, Queenstown, New Zealand, presented at 2013 Accounting and Finance Conference, Queenstown, New Zealand, 11 April 2013 - 13 April 2013

Coulton J; Livne G; Pettinnichio A; Taylor S, 2013, 'Audit Fees and Accounting Quality: Inferences from Single-Period versus Multi-Period Perspectives', in 2013 UTS Australian Summer Accounting Conference, Sydney, Australia, presented at 2013 UTS Australian Summer Accounting Conference, Sydney, Australia, 07 February 2013 - 08 February 2013

Dinh Thi T; Coulton JJ; Jackson AB, 2012, 'Booms, Busts and Sentiment', in Programme & Proceedings 35th Annual Congress of the European Accounting Association, European Accounting Association, Slovenia, presented at 35th Annual Congress of the European Accounting Association, Llubjana, Slovenia, 09 May 2012 - 11 May 2012

Coulton JJ; Ruddock C, 2012, 'Client importance and audit reporting quality at the partner, office and firm level', in Programme & Proceedings 35th Annual Congress of the European Accounting Association, European Accounting Association, Slovenia, presented at 35th Annual Congress of the European Accounting Association, Llujbana, Slovenia, 09 May 2012 - 11 May 2012, http://www.eaa2012.org/eaacf/ProgramAndCollectedAbstracts.pdf

Coulton JJ; Saune N; Taylor S, 2012, 'Overvalued Equity, Benchmark Beating and Unexpected Accruals: Australian Evidence', in Programme & Proceedings 35th Annual Congress of the European Accounting Association, European Accounting Association, Slovenia, presented at 35th Annual Congress of the European Accounting Association, Llubjana, Slovenia, 09 May 2012 - 11 May 2012, http://www.eaa2012.org/eaacf/ProgramAndCollectedAbstracts.pdf

Coulton JJ; Jackson AB, 2012, 'Measuring value relevance with noisy prices and noisy accounting variables', in Programme & Proceedings American Accounting Association Western Region Meeting, American Accounting Association, USA, presented at American Accounting Association Western Region Meeting, Vancouver, Canada, 19 April 2012 - 21 April 2012, http://aaahq.org/western/meetings/2012/meetingpapers/12-278-PAPER12.pdf

Coulton JJ; Ruddock C, 2011, 'Client importance and financial reporting quality at audit partner, office and firm levels', in Accounting and Finance Association Australia and New Zealand Papers & Proceedings, Accounting and Finance Association Australia and New Zealand, Australia, presented at Accounting and Finance Association Australia and New Zealand Conference, Darwin, Australia, 03 July 2011 - 05 July 2011, http://www.afaanz.org/openconf/2011/modules/request.php?module=oc_proceedings&action=view.php&a=Accept+as+Paper&id=214

Ruddock C; Coulton JJ, 2009, 'Corporate Payout Policy in Australia and a Test of the Life Cycle Theory', Adelaide, Australia, presented at Accounting & Finance Australia and New Zealand Conference, 2009., Adelaide, Australia, 05 July 2009 - 07 July 2009

Coulton JJ; Jackson AB; Nagasawa Y, 2008, 'The timing of real activities-based earnings management', in Program & Proceedings - Accounting & Finance Association of Australia Conference 2008, Sydney, presented at AFAANZ 2008 Accounting and Finance Association of Australia Conference, Sydney, 06 July 2008 - 08 July 2008

Ruddock C; Coulton JJ, 2007, 'The relation between non-audit services and financial reporting quality at the partner level', in 13th International Symposium on Audit Research, Shanghai Jiao Tong University, Shanghai, PRC, presented at 13th International Symposium on Audit Research, Shanghai Jiao Tong University, Shanghai, PRC, 21 June 2007 - 23 June 2007

Coulton JJ; Curtis A; Mcgoffin H, 2006, 'Neglect, analyst following and the feasibility of gaining returns to the book-to-market strategy in Australia', Wellington, presented at AFAANZ Conference, Wellington, 02 July 2006 - 04 July 2006

Jackson AB; Coulton JJ; Curtis A, 2006, 'Time-series coefficient variation in value-relevance regressions and the impact of reversions to fundamentals', Wellington, presented at AFAANZ Conference, Wellington, 02 July 2006 - 04 July 2006

Coulton JJ; Taylor SL, 2003, 'Voluntary earnings forecasts: determinants and methods', in Faff R (ed.), Proceedings of the AFAANZ Annual Conference, Brisbane, Qld, pp. 54 - 54, presented at AFAANZ 2003 Annual Conference, Brisbane, Qld, 06 July 2003 - 08 July 2003

Conference Presentations

Tapia Cortez CA; Saydam S; Coulton J; Sammut C, 2017, 'Using the Memory and Cognition of Mineral Commodities to Predict Price Trends', presented at SME Annuial Conference & Expo, Denver, CO, USA, 19 February 2017 - 22 February 2017

Theses / Dissertations

Coulton JJ, 2005, The strategic use of prior-period benchmark disclosures in management earnings forecasts

Working Papers

Coulton JJ; Ruddock C; Taylor SL, 2007, Audit Fees, Non-Audit Services and Auditor-Client Economic Bonding, Social Science Research Network, http://dx.doi.org, http://ssrn.com/abstract=964792

Preprints

Li L; Monroe GS; Coulton J, Managerial Litigation Risk and Corporate Investment Efficiency: Evidence from Derivative Lawsuits, http://dx.doi.org/10.2139/ssrn.3147435

Other

Coulton J; Riberio A; Shan Y; Taylor S, 2016, The rise and rise of Non-GAAP reporting: A survey of Australian practice and its implications, Chartered Accountants Australia and New Zealand, https://www.charteredaccountantsanz.com/-/media/d5177569324747908714e5441ab06665.ashx


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