Researcher

Dr Rodney John Brown

Keywords

Biography

Dr Rodney Brown is an empirical archival researcher of issues at the intersection of taxation and financial accounting.  Rodney’s current research interests focus on corporate tax avoidance and the extent to which increased transparency of firms’ tax arrangements has real effects.

Rodney joined UNSW in July 2018 after spending 5 years in the UK completing a PhD in Accounting at the London School of Economics (LSE).  His PhD thesis...view more

Dr Rodney Brown is an empirical archival researcher of issues at the intersection of taxation and financial accounting.  Rodney’s current research interests focus on corporate tax avoidance and the extent to which increased transparency of firms’ tax arrangements has real effects.

Rodney joined UNSW in July 2018 after spending 5 years in the UK completing a PhD in Accounting at the London School of Economics (LSE).  His PhD thesis primarily examined the impact of country-by-country tax reporting on the tax aggressiveness of European Union banks.

In addition to his current teaching at UNSW, Rodney has taught postgraduate and undergraduate courses at the LSE, Kings College London and the University of Technology Sydney (UTS).

Prior to academic life, Rodney gained extensive industry experience over 20 years working as a Chartered Accountant and financial planner in public practice (including PwC and EY), commercial organisations and management consulting.

Rodney retains strong industry links via his professional affiliations including Chartered Accountants Australia and New Zealand (CAANZ) (Member since 1999), the Financial Services Institute of Australasia (FINSIA) (Fellow since 2009), and The Tax Institute (TTI) (Fellow since 2020).

Rodney serves on university- and industry-level committees including the UNSW Business School’s Equity, Diversity and Inclusion (EDI) Committee and The Tax Institute’s Education Quality Assurance Board (Deputy Chair).  He is an active member of UNSW’s Centre for Law, Markets and Regulation (CLMR).

Rodney is passionate about research and teaching that bridges the divide between academic research and practice.

Rodney is a Reviewer for leading academic journals including the Journal of Business Finance and Accounting (ABDC A*-ranked), Australian Tax Forum (ABDC A*-ranked), the eJournal of Tax Research (ABDC A-ranked), and Accounting Perspectives (ABDC B-ranked).


My Grants

  • 2020, UNSW CLMR Research Grant for ‘Increased public scrutiny and corporate tax avoidance: An in-depth study of the companies who appeared at the Australian Senate Inquiry into Corporate Tax Avoidance’, ($4,200).
  • 2019, UNSW Business School Special Research Grant for ‘Voluntary tax disclosures and corporate tax avoidance: Evidence from Australia, ($10,000).
  • 2019, UNSW CLMR Research Grant for ‘Analysis of the ATO’s Justified Trust program’, (with Gordon Mackenzie), ($5,000)
  • 2014, CPA Australia Global Research Perspectives Program for ‘The impact of corporate tax avoidance on the cost of debt in a full dividend imputation system’ (with Chris Evans and Youngdeok Lim), ($24,500)

My Qualifications

  • PhD in Accounting (London School of Economics)
  • Master of Taxation and Financial Planning (University of New South Wales)
  • Master of Business Administration (Deakin University)
  • Bachelor of Commerce (University of Newcastle)
  • Chartered Accountant (Chartered Accountants Australia & New Zealand (CAANZ) - since 1999)
  • Fellow of Financial Services Institute of Australasia (FINSIA) - since 2009)
  • Fellow of The Tax Institute (TTI) - since 2020)

 


My Awards

  • AFAANZ ‘Best Paper Award’, Tax Stream, 2016 AFAANZ Conference (2016)
  • Graduate Teaching Assistant Award, LSE (2015)
  • Accru+ Award for Best Graduating Student in the Master of Taxation & Financial Planning, UNSW (2012)
  • LexisNexis Dux Award in ‘Applied Corporations Law’, Chartered Secretaries Australia Graduate Diploma in Company Secretarial Practice (2002)

My Research Activities

  • Corporate tax avoidance
  • Country-by-country reporting
  • Tax transparency
  • Tax policy
  • Tax aware investment management
  • Accounting
  • Superannuation
  • Financial planning

My Research Supervision


Areas of supervision

  • Issues at the intersection of taxation and financial accounting
  • Corporate tax avoidance
  • Tax transparency
  • Country by country reporting
  • Tax policy

Currently supervising

PhD: Shaun Castor, 2020 onwards, UNSW, (Examining the interaction between domestic courts and the G20/OECD’s Base Erosion and Profit Shifting (‘BEPS’) project)


My Engagement

Memberships – Professional Associations and Committees

  • Chartered Accountant (SMSF Specialist), Chartered Accountants Australia & New Zealand (CAANZ)
  • Fellow, Financial Services Institute of Australasia (FINSIA)
  • Fellow, The Tax Institute (TTI)
  • Deputy Chair, The Tax Institute’s Education Quality Assurance Board
  • Member, European Accounting Association (EAA)
  • Member, Accounting and Finance Association of Australia and New Zealand (AFAANZ)
  • Member, UNSW Centre for Law Markets and Regulation (CLMR)
  • Member, UNSW Business School Equity, Diversity and Inclusion (EDI) Committee

My Teaching

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Location

Sydney, Australia

Contact

+61 2 9385 9557