Higher Degree by Research

Programs

PhD in Accounting

Accounting PhD candidates become active participants within RSA's vibrant research community.

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MPhil in Accounting

The Research School of Accounting (RSA) offers suitably qualified candidates the opportunity to undertake an MPhil in Accounting.

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Support for RSA HDR students

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.

 

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RSA PhD Students and their Theses

Our PhD students undertake quality and impactful research on a range of topics in accounting.


Current students

Syeda Nusrat Haider

Thesis Topic: Do FASB's Accounting Standards Updates (ASU) Add Shareholder Value?

Supervisory Chair: Dr Hai Wu


Haoyan Howie Chen

Thesis Topic: TBA

Supervisory Chair: Prof Mark Wilson


Qingyang Chloe He

Thesis Topic: The informativeness of R&D capitalization and the effects of public enforcement of accounting and auditing standards

Supervisory Chair: Dr Marvin Wee


Wanyun Echo Li

Thesis Topic: The role of nonprofessional investor sentiment in capital markets: Evidence from social media

Supervisory Chair: Prof Shuk Ying Ho


Simeng Liu

Thesis Topic: TBA

Supervisory Chair: Dr Sonali Walpola


Siya Sophia Ma

Thesis Topic: TBA

Supervisory Chair: Dr Cameron Hooper


Wentao Gabriel Ma

Thesis Topic: TBA

Supervisory Chair: Prof Shuk Ying Ho


Jiayue Qiu

Thesis Topic: TBA

Supervisory Chair: Dr Lijuan Zhang 


Dongyue Kathy Wang

Thesis Topic: Opioid Crisis and Corporate Disclosure Quality 

Supervisory Chair: Assoc Prof Louise Lu


Dixin Wu

Thesis Topic: Does news media affect optimism in affiliated analysts' first recommendations after the post-IPO quiet period?

Supervisory Chair: Prof Mark Wilson


Yue Rio Wu

Thesis Topic: The effect of CSR on mergers and acquisitions

Supervisory Chair: Dr Kun Wang


Wanmeng Xu

Thesis Topic: A study of cross-border profit shifting: Evidence from Australia

Supervisory Chair: Prof Mark Wilson


Menghe David Zhao

Thesis Topic: Promotion incentives of office managing partners and audit quality

Supervisory Chair: Prof Mark Wilson


Ziqi Julian Gao

Thesis Topic: The Impact of Lenders' Reputation Loss on Corporate Disclosure

Supervisory Chair: Assoc Prof Louise Lu


Jia Wei

Thesis Topic: The Economic Consequences of the New Lease Accounting Standard

Supervisory Chair: Prof Mark Wilson


Huan Noleen Yin

Thesis Topic: Application of Benford's Law to Financial Statements

Supervisory Chair: Prof Neil Fargher


Romalani Leofo

Thesis Topic: TBA

Supervisory Chair: Prof Greg Shailer


Kenuo Li

Thesis Topic: TBA

Supervisory Chair: Assoc Prof Louise Lu


Jiaxi Sylvia Dai

Thesis Topic: TBA

Supervisory Chair: Dr Hai Wu


Helen Yuan Ping

Thesis Topic: TBA

Supervisory Chair: Dr Hai Wu


Yi Wang

Thesis Topic: TBA

Supervisory Chair: Assoc Prof Louise Lu


Chen Wang

Thesis Topic: The impact of information consistency on employee performance: evidence from internal awards and relative performance information

Supervisory Chair: Dr Hai Wu


Weixiao Steven Wang

Thesis Topic: TBA

Supervisory Chair: Dr Lijuan Zhang


Yangfan Zoe Zhang

Thesis Topic: TBA

Supervisory Chair: Prof Greg Shailer



Past students

 

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

 

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Job placement of RSA PhD graduates

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.


2022

Zhenghang Nathan Zhu

Lecturer at ANU Research School of Accounting, Canberra, Australia


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

Tej Kala

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

Soon Yeow Phang

Lecturer at Monash University Business School, Melbourne, Australia

Xinning Xiao

Lecturer at Monash University Business School, Melbourne, Australia

Zhichao Alex Wang

Lecturer at ANU Research School of Accounting, Canberra, Australia

Folototo Seve

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

Shue Wen Wendy Cai

Casual Lecturer at Deakin University Business School, Burwood, Australia

Andriati Fitriningrum

Lecturer at Sampoerna University, Jakarta, Indonesia


2014

Daesun Paul Ahn

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

Sunil Jayathunga Dahayanake

Lecturer in the Craig School of Business, Missouri Western State University, USA

Lijuan Lily Zhang

Lecturer at ANU Research School of Accounting, Canberra, Australia

Zhe Isabel Wang

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.

Nacanieli Rika

Lecturer at University of South Pacific School of Accounting & Finance, Fiji

Yilin Gladys Lee

Senior Lecturer at University of Melbourne Business School, Australia

Jungchen Ben Hu

Lecturer at Bond University Business School, Brisbane, Australia

Ava Wu

Lecturer at University of Sydney Business School, Australia


2013

Yi Louise Yu

Senior Lecturer at ANU Research School of Accounting, Canberra, Australia

Ziyang John Zhang

Lecturer at University of Edinburgh, Scotland - Dr Zhang is now based at the University of Liverpool, England.

Peni Fukofuka

General Manager & Finance Manager, HomeGas Ltd, Tonga - Dr Fukofuka is now at Auckland University of Technology, Auckland, New Zealand

 

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