Programs
PhD in Accounting
Accounting PhD candidates become active participants within RSA's vibrant research community.
MPhil in Accounting
The Research School of Accounting (RSA) offers suitably qualified candidates the opportunity to undertake an MPhil in Accounting.
All our HDR students are encouraged to become active members of the RSA community and our academic and professional staff are dedicated to supporting and assisting HDR students on their journey - from commencement of their candidature through to their graduation day.
The College of Business and Economics HDR Administration provides support and advice on program management and organises annual HDR retreats and activities that are attended by HDR students, convenors and supervisors, as well as CBE HDR administration staff.
Further information on HDR student support can also found on the CBE Research Services Office webpage.
Facilities
RSA HDR students are typically allocated to an office that they share with one other candidate - single rooms may be offered (when/if available) during the final 6 months of their candidature to assist with the completion of their thesis writing.
HDR Students are given access to an individual desktop computer and an individual phone/number, as well as having access to RSA resources, such as the RSA kitchen, the CBE tea room, photocopiers, colour printers, fax facility and stationery.
Available Funds and Income
During their HDR program, RSA candidates are provided with funding of $5,500 for the duration of their candidature that can be used to attend and present their research at national and international conferences, for data purchases, for attendance at short courses and workshops, for book purchases, and for related research expenditure as well as thesis binding.
Limited amounts of funds are also made available for journal submission fees and thesis editing costs. For information on available funding go to CBE Research Services Office webpage.
Candidates may also have the opportunity to supplement their income through casual employment as tutors (i.e., teaching assistants) in RSA or in other research schools within the CBE. Our HDR students are invited each semester to express their interest in casual tutoring (with the approval of the supervisor).
At times, RSA academics may be looking for research assistants (RAs) and may approach HDR students for paid research assistance work ranging from a few hours to longer term RA work.
Research Resources
HDR candidates have the opportunity to improve their knowledge and extend their network by attending and participating in the weekly RSA Seminar Series where national and international academics are invited to present their latest research. Seminar presenters are invited to participate in a special held lunch with our HDR students.
Candidates also have access to a large number of financial databases for empirical work.
Our PhD students undertake quality and impactful research on a range of topics in accounting.
Current students
Thesis Topic: TBA
Supervisory Chair: Prof Mark Wilson
Thesis Topic: Accounting Discretion in Non-GAAP Disclosures and Corporate Governance: Evidence from XBRL Taxonomy Extensions.
Supervisory Chair: Assoc Prof Hai Wu
Thesis Topic: TBA
Supervisory Chair: Prof Mark Wilson
Thesis Topic: The Real Effects of Financial Reporting
Supervisory Chair: Assoc Prof Hai Wu
Thesis Topic: The informativeness of R&D capitalization and the effects of public enforcement of accounting and auditing standards
Supervisory Chair: Prof Marvin Wee
Thesis Topic: TBA
Supervisory Chair: Dr Sonali Walpola
Thesis Topic: TBA
Supervisory Chair: Dr Sonali Walpola
Thesis Topic: TBA
Supervisory Chair: Prof Greg Shailer
Thesis Topic: TBA
Supervisory Chair: Prof Shuk Ying Ho
Thesis Topic: SEC tax-related comment letters and corporate tax avoidance
Supervisory Chair: Assoc Prof Hai Wu
Thesis Topic: TBA
Supervisory Chair: Dr Lijuan Zhang
Thesis Topic: Three paper thesis on comment letters issued by the U.S. Securities and Exchange Commission (SEC)
Supervisory Chair: Dr Lijuan Zhang
Thesis Topic: The Impact of Auditors on Decision Makers in Capital Markets
Supervisory Chair: Prof Mark Wilson
Past students
Chen Wang (2024)
Thesis Topic: The Effect of Invasiveness of Electronic Performance Monitoring on Employee Wellbing and Performance
Yi Wang (2023)
Thesis Topic: Studies on the Information Production of Financial Journalists
Yangfan Zoe Zhang (2023)
Thesis Topic: The Relevance of Language and Linguistic Features to Cross-Border M&As
Romalani Leofo (2023)
Thesis Topic: The impacts of extended audit related disclosures on firms' information environments
Kenuo Li (2023)
Thesis Topic: Derivative hedging and earnings management: Evidence from the FAS 161
Dixin Wu (2023)
Thesis Topic: Three Studies on Firm-Specific Information in the Early IPO After-Market
Yue Rio Wu (2023)
Thesis Topic: Three Essays on General Human Capital Around the World
Dongyue Kathy Wang (2023)
Thesis Topic: Opioid Crisis and Corporate Disclosure Quality
Wanmeng Xu (2022)
Thesis Topic: A study of cross-border profit shifting: Evidence from Australia
Wanyun Echo Li (2022)
Thesis Topic: The role of nonprofessional investor sentiment in capital markets: Evidence from social media
Ziqi Julian Gao (2022)
Thesis Topic: The Impact of Lenders' Reputation Loss on Corporate Disclosure
Jia Wei (2022)
Thesis Topic: The Economic Consequences of the New Lease Accounting Standard
Xuejun Kathy Jiang (2022)
Thesis Topic: Government Spending and Incentive Contract Design
Rui Summer Huang (2022)
Thesis Topic: The Impact of Sustainable Buildings on Management Forecasts
Yue Cai (2022)
Thesis Topic: Subordinate external employment opportunities and corporate decision-making
Zhenghang Nathan Zhu (2022)
Thesis Topic: Institutions and cross-border equity financing
Fangshu Skye Zhu (2021)
Thesis Topic: Audit Work by Overseas Geographically Distributed Auditors
Guqiang Luo (2021)
Thesis Topic: The role of news media in the Chinese capital market
Achmad Fauzi (2020)
Thesis Topic: Individual and Institutional Influences on Managers' Use of Accrual Accounting for Decision Making in Indonesian Public Sector
Yoon-Jing Park (2019)
Thesis Topic: Risk culture and the Use of Risk Management in the Australian Public Sector
Aditi Shams (2019)
Thesis Topic: The impact of institutions on the regulation of corporate governance
Ao Li (2019)
Thesis Topic: The influence of security risks on disclosures and corporate investment behaviour
Fanyuan Zhang (Penny) (2019)
Thesis Topic: Audit transparency and auditor's reporting behaviour
Yen-Yung Tseng (Katie) (2019)
Thesis Topic: Analyst Investment Banking Incentives: The Impact of Regulation and Investor Behaviour and Deal Flow
Estelle Li (2018)
Thesis Topic: A comprehensive study of corporate tax strategies in the Australian dividend imputation system
Mizhi Wu (Cathy) (2018)
Thesis Topic: M&As and Analyst Report Accuracy
Tej Kala (2018)
Thesis Topic: The relationship between managerial traits and management guidance and analyst response to management guidance
Analdo Purba (2018)
Thesis Topic: Base Erosion and Profit Shifting in Indonesia
Sarini Azizan (2018)
Thesis Topic: Does Corporate Citizenship Influence Financial Reporting Creditability?
Zhichao Alex Wang (2016)
Thesis Topic: Risks and Management Control Systems in Inter-firm Alliances
Mayada Hansnata (2016)
Thesis Topic: The impact of digital innovation on the social structure of professional public accounting practice in Australia
Zhong Zheng (2016)
Thesis Topic: IT Synergy: Emergence, Valuation, and Management
Folototo Seve (2016)
Thesis Topic: An Examination of the Impact of the Changes to Regulations Affecting the Scope for Income Classification Shifting in Australia
Soon Yeow Phang (2016)
Thesis Topic: The effects of audit inspections on auditors' judment decision making
Xinning Xiao (2016)
Thesis Topic: What Factors Affect Credibility Perceptions of Sustainability Reporting?
Amir Riaz (2015)
Thesis Topic: Designing Websites to Elicit Emotions and Enhance Comprehension of Web-Based Information
Shue Wen Wendy Cai (2015)
Thesis Topic: Incremental Information Content of Firm-Level and Segment-Level Water Information for Investors' Judgments of Future Earnings
Ruidan Victoria Wang (2015)
Thesis Topic: A New Generation System for Scientific Knowledge Discovery
Andriati Fitriningrum (2015)
Thesis Topic: Are State-Owned Enterprises Successful Vehicles for Attaining their Government Objectives?: A Study of the Implications of Government Policies and Objectives for State-Owned Enterprises in Indonesia
Brad McCusker (2015)
Thesis Topic: The CAT7 Application: An Extended Enterprise Architecture Framework for Managing Complexity in the Public Sector by Optimising the Enterprise's Architecture
Kyusik Maverick Kim (2015)
Thesis Topic: The Quest for Factors Influencing Worker Productivity in Videoconferencing Meetings: A Case Study of a Professional Services Firm
Daesun Paul Ahn (2014)
Thesis Topic: Construction and Representation of Public Sector Accounting: A Case Study of Implementation of Accrual Accounting in the South Korean Public Sector
Sunil Jayathunga Dahayanake (2014)
Thesis Topic: The Enactment of Auditability: Developing Value for Money (VFM) Audit Practice in the State of Victoria
Lijuan Lily Zhang (2014)
Thesis Topic: Accruals Quality, Stock Returns Seasonality and the Cost of Equity Capital
Nacanieli Rika (2014)
Thesis Topic: Reputational Risk and Environmental Performance Auditing in the Public Sector: Framing and Overflows in the Audit Process
Zhe Isabel Wang (2014)
Thesis Topic: The Impact of Tone at the Top and Control Mechanisms on the Objectivity of Internal Auditor Judgment
Seng Thiam Teh (2014)
Thesis Topic: The Impact of the Global Financial Crisis on the Comparative Value Relevance of GAAP Versus Non-GAAP Earnings
Yilin Gladys Lee (2014)
Thesis Topic: The Use of Whistle-Blowing to Detect Fraud
Yi Ava Wu (2014)
Thesis Topic: Audit Firm Industry Specialisation and Analyst Forecast Accuracy
Abel Da Silva (2014)
Thesis Topic: Cultivating Sustainable Information Systems Projects in Public Sector Institutions in Least Developed Countries
Jungchen Ben Hu (2014)
Thesis Topic: The Impact of Regulations on Earnings Management via Related Party Sales in China
Shrutika Chugh (2014)
Thesis Topic: Regulation, Accounting Policy and Governance: Examination of the Choice of International Stock Exchanges for Foreign Firms
The majority of our Higher Research Degree Graduates generally continue their career in academia. A smaller proportion pursues a career in the industry or government. Our Accounting HDR graduates can be found lecturing in universities all over the globe.
Here are some of our previous HDR graduates, their initial placements, and links to their current profiles.
2024
Yangfan Zoe Zhang
Lecturer at ANU Research School of Accounting, Canberra, Australia
Romalani Leofo
Lecturer at ANU Research School of Accounting, Canberra, Australia
2023
Dixin Wu
Assistant Professor of Accounting, Xi'an Jiaotong-Liverpool University, Suzhou, China
Kenuo Li
Department of Finance, Accounting and Economics, The University of Nottingham, Ningbo, China
Dongyue Kathy Wang
Lecturer at ANU Research School of Accounting, Canberra, Australia
Wanmeng Xu
ACT Government, Canberra, Australia
2022
Wanyun Echo Li
Xiamen University, China
Jia Wei
Project Manager with the Australian Accounting Standards Board
Zhenghang Nathan Zhu
Lecturer at ANU Research School of Accounting, Canberra, Australia
Ziqi Julian Gao
Associate Lecturer at ANU Research School of Accounting, Canberra, Australia
Rui Summer Huang
Associate Lecturer at ANU Research School of Accounting, Canberra, Australia
Yue Cai
Associate Lecturer at ANU Research School of Accounting, Canberra, Australia
Xuejun Kathy Jiang
Newcastle University Business School, UK
2021
Fangshu Zhu
Australian National Audit Office
Guqiang Luo
Treasury, ACT Government
2020
Achmad Fauzi
Manager, Ministry of Finance Indonesia
2019
Aditi Shams
University of Dhaka, Bangladesh
Yoon-Jin Park
Applied scientist, Amazon
Ao Li
Australian Accounting Standards Board (AASB), Melbourne, Australia
Fanyuan Zhang (Penny)
Associate Lecturer at ANU Research School of Accounting, Canberra, Australia
Yen-Yung Tseng (Katie)
Lecturer at Auckland University of Technology, Auckland, New Zealand
2018
Estelle Li
Australian Tax Office, Brisbane, Australia
Minzhi Wu (Cathy)
Lecturer at University of Newcastle, Newcastle, Australia
Lecturer at ANU Research School of Accounting, Canberra, Australia
Analdo Purba
Directorate of International Taxation, Directorate General of Tax, Indonesian Ministry of Finance, Jakarta Indonesia
Sarini Azizan
Lecturer at Universiti Sains Malaysia, Penang, Malaysia
2016
Lecturer at Monash University Business School, Melbourne, Australia
Lecturer at Monash University Business School, Melbourne, Australia
Lecturer at ANU Research School of Accounting, Canberra, Australia
Faculty of Business and Entrepreneurship, National University of Samoa, Samoa. Seve Folototo is currently the Dean, at the Faculty Business and Entrepreneurship, National University of Samoa.
2015
Casual Lecturer at Deakin University Business School, Burwood, Australia
Andriati Fitriningrum
Lecturer at Sampoerna University, Jakarta, Indonesia
2014
Lecturer at University of New South Wales Business School, Sydney, Australia - Dr Ahn is now based in the Adam Smith Business School, University of Glasgow, Scotland
Lecturer in the Craig School of Business, Missouri Western State University, USA
Lecturer at ANU Research School of Accounting, Canberra, Australia
Senior Lecturer at University of Western Australia Business School, Perth, Australia - Dr Wang is now based at the Research School of Accounting, Australian National University, Canberra, Australia.
Lecturer at University of South Pacific School of Accounting & Finance, Fiji
Senior Lecturer at University of Melbourne Business School, Australia
Lecturer at Bond University Business School, Brisbane, Australia
Lecturer at University of Sydney Business School, Australia
2013
Senior Lecturer at ANU Research School of Accounting, Canberra, Australia
Lecturer at University of Edinburgh, Scotland - Dr Zhang is now based at the University of Liverpool, England.
General Manager & Finance Manager, HomeGas Ltd, Tonga - Dr Fukofuka is now at Auckland University of Technology, Auckland, New Zealand