Professor Greg Shailer

Greg Shailer


Research School of Accounting

Director of ANCAAR
Phone number
+61 2 612 54333
Room 3.26, CBE Bld (26C)
Research areas

Accounting; Auditing; Corporate finance; Corporate governance; Corporate Social Responsibility; Institutional development.


Greg Shailer is Professor of Accounting, Director of the Australian National Centre for Audit & Assurance Research, and leads the Corporations, Governance & Society Research Group in RSA. Greg's research interests include multidisciplinary aspects of corporate governance, the economics and regulation of auditing, and the economic relevance of institutional and cultural conflict, and he has published widely on these themes. Greg serves as the Finance and Ethics Editor for Journal of Business Ethics, section Editor for the Encyclopedia of Business and Professional Ethics, and as a member of the Editorial Advisory Boards for Critical Studies on Corporate Responsibility, Governance and Sustainability, Journal of Accounting in Emerging Economies and International Journal of Auditing.

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Research publications

Latest (click titles to access at publisher site - also available on request via Researchgate)

Does Corporate Citizenship Improve Financial Reporting Credibility? European Accounting Review, 32(1) 2023: 217-238. (with S. Azizan). 

University Citizenship, Social Compacts and Conflicting Objectives, Chapter 2 in D.C. Poff (ed.) Corporate Social Responsibility and University GovernanceAdvances in Business Ethics Research, vol 8. Springer, Cham. 2022.

Multiple Performance Criteria for Government-controlled Firms. International Review of Economics & Finance, 79 (May) 2022: 75-96. (with K. Wang).

Do CSR Disclosures Influence Investment Efficiency in the Emerging Markets of Asia? International Journal of Managerial Finance,18(1) 2022: 28-48. (with F. Zamir & A. Saeed).

The Impact of Audit Committee Expertise on External Auditors' Disclosures of Key Audit Matters. International Journal of Auditing, 26(2) 2022:151–170. (with P.F. Zhang)

Stakeholders’ Perceptions of Factors Affecting the Credibility of Sustainability Reports. The British Accounting Review, 54(1) 2022. (with X. Xiao)

Changes in Audit Effort and Changes in Auditors' Disclosures of Risks of Material Misstatement. The British Accounting Review, 53(3) 2021. (with P.F. Zhang)


Earlier  (click titles to access at publisher site - also available on request via Researchgate)

Ethics in the Independent Audits of Financial Statements, in L. San-Jose, J.L. Retolaza & L. van Liedekrke (eds) Handbook on Ethics in Finance. International Handbooks in Business Ethics. Springer, Cham. 2020. 

Audit Firm Tenure and Audit Quality in a Constrained MarketThe International Journal of Accounting, 53(3) 2018:167-182. (with M. Azizkhani & R. Daghani).

Bank Audit Fees and Asset Securitization RisksAuditing: Journal of Practice & Theory, 37(1) 2018: 21-48. (with G. Cullen, D. Gasbarro, G.S. Monroe, &  Y. Zhang).

Does Ownership Identity Matter? A Meta-Analysis of Research on Firm Financial Performance in Relation to Government versus Private Ownership. Abacus, 54(1) 2018: 1-35. (with K. Wang).

Corporate Governance, in D.C. Poff & A.C. Michalos (eds.), Encyclopedia of Business and Professional Ethics. Springer, Cham. 2018. 

Agency Theory, in D. C. Poff, A. C. Michalos (eds.), Encyclopedia of Business and Professional Ethics. Springer, Cham. 2018.

Family Ownership and Financial Performance Relations in Emerging MarketsInternational Review of Economics & Finance, 51 (September) 2017: 82-98. (with K. Wang).

Corporate Social Responsibility Disclosure and the Value of Cash HoldingsEuropean Accounting Review, 26(4) 2017: 729-753. (with L.Y. Lu & Y. Yu).

Corporate Political Donations: Influences from Managers’ and Directors’ NetworksJournal of Business Ethics, 135(3) 2016: 461-481 (previously online 2014). (with L.Y. Lu & M. Wilson).

Auditing, Assurance Services and Ethics in Australia: An Integrated ApproachPearson Education Australia. 10th Edition, 2016. (A. Arens, P. Best, G. Shailer, S. Chaplin, JR. Elder, M. Beasley).

Competition in the Australian Mobile Phone Retail Market: A study of Australian MNOs & MVNOs, Australian Communications Consumer Action Network & The Australian National University, 2015. (A. Richardson & G. Shailer).

Information Asymmetry and Dual DistributionJournal of Business Finance & Accounting, 42(9-10) 2015: 1121-1153 (with M. Wilson).

Ownership Concentration and Firm Performance in Emerging Markets: A Meta-analysisJournal of Economic Surveys 28(2) 2015: 1-31. (with K. Wang).

The Interaction of Post-Acquisition Integration and Acquisition Focus as Determinants of Long-run PerformanceInternational Review of Finance, 14(4) 2014: 587-612. (with S. Daniliuc & C. Bilson).

Socialization Motives for Gifting in Virtual WorldsJournal of Management Information Systems, 32(2) 2014: 171-210. (with S. Goode, M. Wilson & J. Jankowski).

Government and Managerial Influence on Auditor Switching Under Partial PrivatisationJournal of Accounting & Public Policy 33(4) 2014: 372-390. (with M. Bagherpour & G. Monroe).

Review of Post-CLERP 9 Australian Auditor Independence ResearchAustralian Accounting Review, 24(4) 2014: 370-380. (with P. Carey & G. Monroe).

Auditor Partner Tenure and Cost of Equity CapitalAuditing: A Journal of Practice & Theory 32(1) 2013: 183-202. (with M. Azizkhani,  & G.S. Monroe).

Research grants and awards


2011 CBE Award for Excellence in Research Supervision

2012 ANU Commendation for Outstanding Contribution to Student Learning

Research engagement and outreach

PhD supervision - listed under 'Teaching' tab

Editor (Finance and Ethics), Journal of Business Ethics

Section Editor,  Encyclopedia of Business and Professional Ethics

Editorial Advisory and Review Board, Critical Studies on Corporate Responsibility, Governance and Sustainability

Editorial Advisory Board, Journal of Accounting in Emerging Economies

Editorial Advisory Board, International Journal of Auditing


Teaching 2022:

  • BUSN4013/8013 Seminar in Research Method
  • BUSN7045 Corporate Governance (Semester 2 only)
  • BUSN4145/8145 Corporate Governance Research Preparation Semester 2 only)


PhD Supervision


  • Tingting Liu: Interactions of statutory auditors and M&A due-diligence auditors
  • Romalani Leofo: Impact of extended audit reports on information environments
  • Zoe Yangfan Zhang: Cross-border acquisitions and culture
  • Christine Akello: The participation of women on UAE corporate boards


  • Aditi Shams: Women on corporate boards in Asia: the influence of formal and informal institutional features  (2019)
  • Penny Zhang: Audit transparency and auditors’ reporting behaviour  (2019)
  • Sarini Azizan: Corporate citizenship and financial reporting credibility (2018)
  • Tejshree Kala: Managerial source credibility for earnings guidance statements (2018)
  • Xinning Xiao: Stakeholders’ perceptions of credibility of sustainability reporting (2016)
  • Andriati (Fifi) Fitriningrum: Are state-owned enterprises successful vehicles for attaining their government stated objectives? A study of the implications of government policies and objectives for state-owned enterprises in Indonesia (2015)
  • Ben Hu: The impact of regulations on earnings management via related party sales in China (2014)
  • Yuyu Zhang: Bank risk, audit and governance (UNSW, 2013)
  • Louise Lu: Corporate and managerial private interests as motives for corporate political donations in Australia (2012)
  • Tracy Kun Wang: Ownership structure and corporate performance in emerging markets (2011)
  • Warawude Rurkwararuk: The effects of cultural dimensions of ethnicity on small business start-up decisions in regional Thailand (2010)
  • Abraham Sethibe: Impediments to the development of stock markets in the Southern African Development Community (2009)
  • Mark Wilson: Performance information and contracting costs in a dual-distribution system (2008)
  • Jacqueline Birt: Consequences of changing Australian segment reporting requirements (2008)
  • Masoud Azizkhani: Auditor tenure and rotation, and the cost of capital (2007)
  • Mohammad Ali Bagherpour: Auditor switches and emerging markets: The case of Iran (2007)
  • Sorin Daniliuc: Acquisition process factors that influence the performance of Australian publicly listed acquirers (2007)
  • Tanya Tang: The value-relevance of book-tax differences in China (2006)
  • Gillian Dempsey: Knowledge and invention in intellectual property: Computer program copyright (1998)