Professor Mark Wilson

RSA

Research School of Accounting

Position
Professor & Deputy Director
Email
mark.wilson@anu.edu.au
Phone number
+61 2 612 53659
Office
Room 2056, PAP Moran Bld (26B)
Link
https://researchportalplus.anu.edu.au/en/persons/mark-wilson
Research areas

Accounting; Commerce; Business and Economic history; Corporate Finance; Securities Analysts.

 

Biography

Mark Wilson is a Professor of Accounting and the Deputy Director (Research) of the Research School of Accounting. His research interests include accounting, economic and business history, earnings quality, the response of markets and securities analysts to financial reporting information and transaction cost economics.  Some of this work has been funded through the Australian Research Council’s Discovery and Linkage Programs, as well as by prominent accounting associations including the Accounting and Finance Association of Australia and New Zealand and CPA Australia. Mark’s research has been published in leading journals including Contemporary Accounting Research, Auditing: A Journal of Practice and Theory, the European Accounting Review, the Journal of Business Finance and Accounting, Accounting and Business Research, Accounting and Finance, the Journal of Business Ethics, the Journal of Management Information Systems and Abacus. He also contributes to the field through editorial roles, and is Deputy Editor-in-Chief at Accounting and Finance, and Associate Editor (Audit and Financial Accounting) of the Australian Journal of Management. Mark has written reports for, and provided analysis and advice to, leading public sector and professional bodies including the Australian Customs Service and CPA Australia, and is a member of the Academic Advisory Panel of the Australian Accounting Standards Board.

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CV

Research publications

Refereed Journal Articles

Kala, T., Shailer, G. and M. Wilson, 2024, 'Are Individual Analysts' Responses to Management Forecasts Conditioned by Managers' Forecasting Track Records?',  European Accounting Review, forthcoming.

Gong, Y., Wilson, M. and L. Zhang, 2024, ‘Shocks to CEO Political Alignment and Corporate Social Responsibility: Evidence from the 2008 and 2016 Presidential Elections’, International Journal of Accounting, forthcoming.

Wilson, M. and Y. Wu, 2024, ‘Aggregate Analyst Characteristics and Forecasting Performance’, Accounting and Finance, forthcoming.

Wang, D., Li, L., Lu, L. and M. Wilson, 2023, ‘The Opioid Crisis, Employee Earnings Management and the Non-Tradable Share ReformsHealth Capital, and Corporate Information Production’, European Accounting Review, forthcoming. 

Wilson, M., Wang, K., Wu, Y. and A. Lau, 2022, ‘Institutional investors and earnings management associated with controlling shareholders' promises: Evidence from the split share structure reform in China’, Journal of Contemporary Accounting and Economics, 18, 1-21.

Wang, W., Zhang, L., Wilson, M. and T. Kala, 2022, SEC Compensation-related Comment Letters and Excess CEO Compensation, European Accounting Review, forthcoming. 

Wu, M. and M. Wilson, 2022, ‘How Well Do Analysts Really Understand Asymmetric Cost Behavior?’, Accounting and Finance , 62, 3951-3985..

Zheng, Z., Wang, K. and M. Wilson, 2021, ‘The Effect of Conditional Management Earnings Forecast Mandates on Voluntary Disclosure and Analyst Forecast Properties’, Abacus, 58, 479-522.

Tseng, Y-J. and M.D Wilson, 2020, ‘Changes in Ratings Systems, Analyst Optimism and Investor Response’, Journal of Business Ethics, 166, pp. 369-401.

Seve. F. and M.D. Wilson, 2019, ‘Direct and Substitution Effects of Regulations Impacting the Scope for Classification Shifting’ Journal of Accounting and Public Policy, 38, pp. 171-198.

Zhang, L. and M. Wilson, 2018, 'Accruals Quality, Stock Return Seasonality and the Cost of Equity Capital: International Evidence', Contemporary Accounting Research, 35, pp. 1067-1101.

Zhang, L. and M. Wilson, 2018, 'Does the accruals quality premium arise from information risk?', Accounting and Finance, 55, pp. 599-632.

Wu M., Wilson M. and Y. Wu, 2017 'Was the Global Settlement Effective in Mitigating Systematic Bias in Affiliated Analyst Recommendations', Journal of Business Ethics, 146, pp. 485-503. 

Hossain, S, Monroe, G, Wilson, M, and C. Jubb, 2016, 'The Effect of Networked Clients' Economic Importance on Audit Quality', Auditing: A Journal of Practice and Theory, 35, pp. 79-103.

Wilson, M. and G. Shailer, 2015,  'Dual Distribution and Information Asymmetry in Franchise Networks', Journal of Business Finance and Accounting, forthcoming.

Wu, Y. and M. Wilson, 2015, 'Audit Quality and Analyst Forecast Accuracy: The Impact of Forecast Horizon and Other Modelling Choices', Auditing: A Journal of Practice and Theory, 42, pp. 1121-1153.

Lu, L., Shailer, G and M. Wilson, 2014, 'Corporate Political Donations: Influences from Directors' Networks', Journal of Business Ethics, 135, pp. 461-483. 

Goode, S., Shailer, G, Wilson, M and J. Jankowski, 2014, 'Gifting and Status in Virtual Worlds, Journal of Management Information Systems, Vol. 32 No. 2.  

Bachoo, K., Tan, R. and M. Wilson, 2013, 'Firm Value and the Quality of Sustainability Reporting in Australia', Australian Accounting Review, Vol. 23 No. 1, pp. 67-87.

Wilson, M., 2011, 'Earnings Management in Australian Corporations: A Review', Australian Accounting Review, Vol. 21 No. 3., pp. 205-221.

Wilson, M. and Y. Wu, 2011, 'Do Publicly Signalled Earnings Management Incentives Affect Analyst Forecast Accuracy?', Abacus, Vol. 47, No. 3, pp. 315-42.

Wilson, Mark and Liang Wui Wang, 2010, 'Earnings Management Following CEO Changes: The Effect of Contemporaneous Chairperson and CFO Changes', Accounting and Finance, Vol.50, pp.447-480. (Runner-up - Peter Brownell Manuscript Award)

Wilson, Mark and Greg Shailer, 2007, 'Accounting Manipulations and Political Costs: Tooth & Co. Ltd 1910-65', Accounting and Business Research, Vol. 37., No. 4., pp. 247-265.

Wilson, Mark and Greg Shailer, 2004, 'The Term Structure of Discount Rates and Capital Budgeting Practice', Journal of Applied Management Accounting Research, Vol. 2, No. 1,, pp. 29-40.

Wilson, Mark, 2003, "Legal Liability for Damage, the Coase Theorem and Opportunity Cost", Canberra Law Review, Vol. 7.

Wilson, M. and G. Shailer, 2003, "A Revised Lesson for Accounting Measurement from Transaction Cost Economics", Australian Accounting Review, Vol. 13, No. 1, pp. 66-73.

Shailer, G. and M. Wilson, 2001, "Accounting for Owner's Equity in Closely-held Corporations", Asian Review of Accounting, Special Issue.'

 

Research grants and awards

Grants

ARC Discovery Project: DP160101348. Joint with A/Prof Marvin Wee, Prof. Anne Tarca. Project Title: Adoption of Australian IFRS: Are IFRS "fit for purpose"?, 2016.

ARC Linkage Project: LP100200261, Joint with A/Prof Bradley N Potter, A/Prof Monica Keneley, Prof Colin B Ferguson, Mr Phillip E Cobbin, Prof Brian West. Project Title: An approach to preserving accounting and business archival materials: enhancing accessibility to inform research and practice, 2010.

Accounting and Finance Association of Australia and New Zealand: 2015/16 Research Grant Scheme: Joint with Kun Wang.“The determinants and consequences of corporate social responsibility: The role of formal and informal institutions”.

Accounting and Finance Association of Australia and New Zealand: 2018/19 Research Grant Scheme: Joint with Lijuan Zhang. ‘Does Earnings Guidance Affect Stock Market Reactions to Management Cash Flow Forecasts?’.

CPA Australia Research Global Research Perspectives Program 2019-2020: Joint with Stanley Choi and Susanna Ho. ‘What data analytics training do junior accountants need to transform university learning to practice?’. 


Awards

2012 ANU Top Supervisor Prize

2011 Peter Brownell Manuscript Award (runner up) – best paper published in Accounting and Finance in 2010.

2010 SJ Butlin Prize, for the best dissertation completed between 2006-2008 in Australia or New Zealand in the areas of business and economic history.

2006 Best Paper, Asia-Pacific Economic and Business History Conference

Research engagement and outreach

Deputy Editor-in-Chief at Accounting and Finance

Associate Editor (Audit and Financial Accounting) of the Australian Journal of Management

Editorial Board Member – Managerial Auditing Journal, Australian Accounting Review.


Previous Roles:

AFAANZ 2013 - 2014 Technical Committee (Financial Accounting).

Member of Academic Advisory Panel of the Australian Accounting Standards Board.

Teaching

Supervisor at the Doctoral, Masters and Hons. Levels


Coursework

Empirical Research in Financial Accounting (Doctoral level), Financial Statement Analysis (UG and PG)


Current Teaching:

BUSN8100 Empirical Research in Financial Accounting (Doctoral)

BUSN8111 Seminal Paper in Accounting

BUSN7036 Financial Statement Analysis 


Previous Teaching:

BUSN8007 Analysis of Financial Reporting

BUSN3001 Accounting Theory

BUSN7005 Contemporary Issues in Accounting