phd in accounting from australia

Doctor of Philosophy (PhD) Accounting

How to apply

If you are interested in pursuing a PhD with the School of Accounting, Auditing & Taxation (UNSW Business), you will need to receive an Invitation to Apply from the School.

To receive an Invitation to Apply, you should: 1) self-assess your eligibility, and 2) then submit an Expression of Interest (EOI) . Details of what to include in your EOI can be found here .

About the Doctor of Philosophy (PhD) Accounting

UNSW Business School’s Doctor of Philosophy (PhD) in Accounting (Program code 1521) will prepare you to become a globally focused and socially engaged research leader. You’ll be joining a cohort of high-achieving research students in tackling modern-day challenges at the forefront of Accounting, working alongside leaders in the field (ranked 20 th in the world, QS Subject Rankings 2022 for Accounting and Finance ). This is your opportunity to become integrated into the UNSW Business School’s community of scholars.

You’ll first undertake rigorous coursework covering research methods and key research topics in auditing, financial accounting, and management accounting. As part of your Doctoral Program, you’ll also be involved in research projects from an early stage. This training will equip you with the skills required to identify, analyse, and solve problems in the field.

You’ll then pursue full-time research under the supervision of high-profile UNSW academics, culminating in a doctoral thesis. There will also be exciting opportunities to develop your teaching portfolio. 

Your PhD thesis will showcase your research skills and enable you to make an original contribution to the field of Accounting. While your PhD degree is geared toward preparing you for a career in academia, other career paths (e.g., consulting, government, industry, non-profit) are also enabled.

PhD program structure

Year one: master of pre-doctoral business studies (mpdbs).

Your first year of study is designed to provide a rigorous foundation to conduct independent research. You’ll learn a range of methodologies and build your communication and presentation skills. You will also work as a research assistant on research projects and start working on your own research as your skills develop. The first year will also help you to identify your potential doctoral thesis supervisors.

The MPDBS (Year One) is a fully funded program, which includes a tuition waiver and stipend for all accepted applicants. Upon completion, you’ll be awarded a Master of Pre-Doctoral Business Studies (MPDBS) degree.

The vast majority of students have historically then moved on to Year Two of our Doctoral Program with a scholarship covering tuition and a stipend. 

Year Two: Specialised Coursework & Identification of Thesis Topic

During the second year, you’ll continue to undertake advanced coursework in the Accounting stream. You’ll choose up to eight additional research courses in consultation with your supervisors and the postgraduate research coordinator, with an opportunity to take at least one course outside of your specialised discipline.

Your second year is also when you’ll identify your specific thesis topic with your supervisors. You’ll engage in literature review and research design and present your research proposal to the School at the end of the year for confirmation of the candidature.

Years Three – Four: Original Research & Your Doctoral Thesis

The final two years of the program are focused on conducting full-time research and completing your doctoral thesis. This is your opportunity to address some of the biggest challenges in Accounting and make a significant contribution to knowledge in the field. Your research will offer new critical thinking and withstand critical analysis from expert researchers in the area.

The UNSW Business School ranks 15th worldwide for Accounting and Finance.

An increasing number of PhD graduates find employment in business, government, and the non-profit sector. Nineteen of the largest ASX companies have PhD graduates on their senior executive teams.

Your PhD thesis will set you on the path to a career in a premier research institution, anywhere in the world. Throughout your research degree, you’ll also have many opportunities to develop your teaching portfolio.

Beyond academia, there is also significant demand in the private and public sectors for people with deep knowledge and sound research and analytical skills*.

Whether you’re looking to pursue a career in academia, or take your research skills out to industry, a PhD in Accounting from UNSW will get you there.

* Source:  2019 Advancing Australia’s Knowledge Economy Report

Degree type

Postgraduate Research

4 years full-time, 5-8 years part-time

Commencing terms

Term 1 – February

Program code

Delivery mode, domestic / international.

International

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PhD in Accounting

The PhD program in Accounting is offered by the Research School of Accounting (RSA). The program draws upon the supervision expertise of researchers within RSA, and offers various opportunities for higher degree by research (HDR) candidates to immerse themselves in the School’s vibrant research community.

While the program focuses on preparing candidates for an academic career, many of the skills it provides are readily transferable to senior industry positions in professional services, business analysis, accounting, finance, auditing, tax, commercial law, and quantitative analysis.

CRICOS #: 048345A

Duration: 2 to 4 years full time (4 to 8 years part time)

Before you submit an application for entry to the program, you should:

• ensure you meet the admission requirements outlined below
• identify potential supervisors – that is, one or two accounting academics at ANU who conduct research in your area of interest.

You can find information on researchers and their research areas in the  ANU researchers database ,  RSA staff directory  or at  RSA Research .

While other ANU schools may recommend contacting potential supervisors before submitting an application,  this is not required or encouraged  for entry into RSA’s PhD program. Instead, you only need to list the name(s) of potential supervisors in your online application form.

Potential supervisors cannot guarantee entry into the PhD program. Admission will depend on the strength of your application relative to others in the pool.

After you’ve completed the steps above, you can proceed with an  online application .

Application deadlines

The first semester of the ANU academic year starts in February, and the second semester starts in July. While all applications for first semester entry must be submitted  before 31 October,  international applicants wishing to be considered for an  ANU scholarship  should submit their applications  before   31 August .

To be considered for a scholarship, your application must be accompanied by all the supporting documents listed below, including the referee reports. Request for referee reports are triggered and sent to your nominated referees at the time of submission of program application. It is thus important that you submit your application in advance (2-3 weeks) to allow time for your referees to provide their reports prior to the scholarship deadline.

If you’re currently completing an academic degree and haven’t yet received your final results and transcript, you should still submit all available documents before the deadline, and forward remaining results once you receive them. We won’t make a final decision on your application until we’ve received all the required documents.

The admission requirements for the PhD program in Accounting reflect the advanced knowledge that candidates will need to undertake the coursework component of the degree, and the research experience and skills needed to successfully undertake and complete the research thesis.

The minimum qualification requirement for admission to the PhD program in Accounting is:

• a Bachelor degree with First Class Honours or Second Class Honours Division A in accounting (or a closely related discipline) from an Australian university, or
• another qualification (e.g. a Master degree or equivalent postgraduate qualification) that the Delegated Authority is satisfied is equivalent or superior to a degree mentioned in (a), or
• a combination of qualifications and professional experience that the Delegated Authority is satisfied is equivalent or superior to a degree mentioned in (a).

Admission to the PhD program in Accounting is competitive and we can only admit a limited number of applicants each year. Meeting the minimum entry requirements does not guarantee you a place in the program.

If you don’t have the minimum qualification for entry into the PhD program, you might consider applying to the MPhil program or the  Master of Commerce (Advanced) program . If you’d like to consider these pathways, contact the RSA HDR convenor or Master of Commerce program convenor for more information.

English language requirements

All applicants must satisfy the University’s  English language admission requirements . An international applicant who is not a native English speaker may satisfy these requirements by submitting evidence of an  IELTS  overall score of at least 6.5, and with no component less than 6.0, or a paper-based  TOEFL  score of at least 570, with at least 4.5 in the essay component.

Application and supporting documentation

You must submit your application online via the  ANU Application Manager .

In addition to the standard information required in the online application, you must submit the following supporting documents as part of your application:

• a research proposal – see guidelines on how to  prepare a persuasive research proposal
• example(s) of your written work, e.g. thesis abstract and chapter, research project, or published work
• transcripts from all university degrees (colour scans including grade explanations)
• completion or graduate certificates from all university degrees (colour scans)
• a one-page personal statement or statement of purpose
• official  TOEFL  or  IELTS  results (where applicable) to demonstrate that you satisfy the University’s  English language requirements
• a current resume listing research experience and all previously awarded scholarships
• nomination of three referees. A referee report form will be sent automatically to the referees you list in your online application. Your application will be complete and ready for assessment once we receive all documents, including referee reports.

Offers of admission

The HDR convenor will review all complete applications submitted by the relevant deadline.

If your application is short-listed, you may be required to attend an interview (face to face or online).

We may send you an offer of admission if you satisfy the eligibility criteria and your area of interest matches those of RSA academics with supervisory capacity. However, since admission is competitive and supervisory capacity is limited, we won’t send any offers of admission until  after the relevant application deadline , irrespective of the date when you submit your application.

The PhD program in Accounting consists of two components –  coursework  and  research .

Candidates undertake the research component concurrently with the required coursework.

PhD coursework component

PhD candidates are typically required to undertake up to eight semester-length courses over the first 12 months of the candidature when studying on a full-time basis. These eight courses include five core courses and up to three elective courses. The minimum coursework requirement for candidates who have completed equivalent courses includes four core courses and two elective courses.

The coursework provides training on research in accounting, research methodology and statistics. It also equips candidates with knowledge and skills specific to their PhD topic area, as well as broader research training to foster high-quality research. The required courses are listed below.

Core courses

Candidates must complete the following core courses:

• BUSN8007  Analysis of Financial Reporting
• BUSN8013  Seminar in Research Methods in Commerce
• BUSN8200  Judgement and Decision Making Research in Accounting
• STAT6038  Regression Modelling, or  EMET6007  Econometric Methods, or  EMET8005  Economic Models and Introductory Econometrics; or a higher-level statistics or econometrics course
• BUSN8100  Empirical Research in Financial Accounting

Candidates can select up to three more specialised elective courses – from advanced RSA units when offered – including:

• BUSN8145  Corporate Governance: Research Preparation
• BUSN8056  Advanced Auditing and Assurance Services
• BUSN8111  Seminal Research in Accounting (studying financial accounting, management accounting, public sector accounting, or taxation)
• advanced courses from other disciplines deemed to be at an appropriate level (e.g. finance, econometrics, management, psychology, statistics or sociology).

Electives are determined in consultation with the candidate’s supervisory panel.

Candidates must complete the coursework with at least a 70 per cent average in each semester before they can progress to the thesis stage.

PhD research component

PhD candidates proceed to the thesis component following completion of the coursework at the required standard and the successful defence of their proposals. Candidates are expected to consult widely with their supervisory panel in completing their research thesis.

Research supervisory panel

When a candidate is admitted to the program, a primary supervisor is appointed. The primary supervisor has the responsibility of overseeing the candidate’s progress until a supervisory panel is chosen. During the first year of the program, it is important that candidates start developing their research topic ideas by consulting with their primary supervisor and other academic staff within RSA.

Either in a candidate’s first year of study, or soon after completion of their coursework, a supervisory panel will be chosen. The role of the panel is to assist, advise, and provide support and encouragement to the candidate for a timely and successful completion of the research thesis. The HDR convenor will determine the composition of the supervisory panel in consultation with the candidate.

RSA research seminar program

The RSA research seminar program consists of weekly seminars presented by national and international researchers. PhD candidates are expected to attend and participate in the seminars throughout their candidature.

Research integrity training

Within three to six months of enrolment, all PhD candidates must complete the  Research Integrity Training  and pass the exam. Completion of this course and exam is a compulsory milestone for all PhD candidates.

Thesis proposal review

In addition to the coursework component, each PhD candidate must develop and defend a detailed thesis proposal in consultation with their supervisory panel. The purpose of the review is to assess the originality, significance, adequacy and achievability of the candidate’s thesis plan.

To proceed with the thesis, the candidate must successfully defend the proposal. The candidate defends their proposal 12 or 18 months after commencement (or 24 months if part-time), and a review panel formally assesses the proposal.

Annual progress review

It is University policy that each candidate’s progress be reviewed periodically. In each year of their program, PhD candidates are required to submit an  annual plan and report  as a basis for periodic progress review. This document provides details on work completed by the candidate since the previous review, current progress, and any problems that may impact their research. It also outlines the coursework and research the candidate intends to undertake in the following 12 months.

Oral presentation

In their final year, candidates are required to give a final  oral presentation  on their research, usually three months before submitting their thesis.

Read more about  research candidate milestones .

Thesis submission and examination

The culmination of the PhD in Accounting is a written thesis which, upon completion, is submitted for examination. The thesis is examined by experts in the relevant field.

For more information on the process, visit our page on  submitting a thesis .

For information about scholarships available to HDR candidates, visit our page on  scholarships and fees .

Read details of some of our alumni’s recent  job placements .

A list of current PhD candidates in Accounting is available on the  RSA staff directory .

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Doctorate by research

• Qualification Doctor of Philosophy - Accounting

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As a doctoral research degree candidate, you will uncover new knowledge either by the discovery of new facts, the formulation of theories or the innovative reinterpretation of known data and established ideas. Your research will use an in-depth understanding of theories and concepts to develop practical solutions for real-world problems.

A higher degree by research differs from other postgraduate degrees in that at least two-thirds of the study program must involve research. Although some coursework units may be required, the main part of your work will be in the form of a thesis written under the guidance of a supervisor and associate supervisor(s). Your thesis must, in the opinion of the examiners, be a substantial original contribution to the knowledge or understanding of any field through the discovery of new facts, the formulation of theories or the innovative reinterpretation of known data and established ideas. It must also demonstrate your capacity to conceive, design and complete independent research.

Throughout your studies, our faculties will provide you with access to equipment and resources to support your research, and financial assistance to attend appropriate local and international conferences.

Why research at Curtin

Curtin is widely recognised for applied research firmly focused on solving real-world problems. Underpinning our research endeavours are strong partnerships with industry, business and government, which result in outcomes that greatly benefit the broader community locally, nationally and globally. Our international reputation for being a strong partner in industry-driven research ensures our graduates enjoy outstanding opportunities to become innovators in their fields.

What you'll learn

• Demonstrate expert understanding of theoretical knowledge and to reflect critically on that knowledge and their practice
• Think critically, evaluate existing knowledge and ideas, undertake systematic investigation and reflect on theory and practice to generate original knowledge
• Apply expert creative, technical and professional skills to the field of work or learning
• Explain and critique theoretical propositions, methodologies and conclusions
• Present a complex investigation of originality or original research for external examination against international standards
• Communicate complex research concepts, plans and outcomes to the general community, peers and the national and international research community
• Design, implement, analyse, theorise and communicate research that makes a significant and original contribution to knowledge and/or professional practice

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Professional recognition

Depending on your area of speciality, you may be eligible for membership of various professional organisations upon graduation.

Admission criteria

What you need in order to get into this course. There are different pathway options depending on your level of work and education experience.

Entry requirements for Australian and New Zealand students

Applicants are required to demonstrate a capacity to carry out independent research and have adequate training and ability to pursue the proposed research course. Generally, this may be a master degree or bachelor degree with first or upper second class honours. See the Section 3.2.1 of the HDR admission policy for detailed information.

English requirements

Curtin requires all applicants to demonstrate proficiency in English. Specific English requirements for this course are outlined in the IELTS table below.

You may demonstrate English proficiency using the following tests and qualifications .

IELTS Academic (International English Language Testing System)

Overall band score

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Fees and charges

Fee information is not available for this course at this time. Find estimated course fees .

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The University reserves the right to withdraw any unit of study or program which it offers, to impose limitations on enrolment in any unit or program, and/or to vary arrangements for any program.

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Please review information on how to apply for the campus of your choice

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Please note that each campus has different application deadlines. View our application deadlines page for further information.

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While Curtin uses reasonable efforts to ensure that the information provided on this page is accurate and up to date, errors and omissions sometimes occur. Curtin makes no warranty, representation or undertaking (expressed or implied) nor does it assume any legal liability (direct or indirect) for the accuracy, completeness or usefulness of any information.

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• Curtin course code:  DR-ACCTG
• CRICOS code:  043967M
• Last updated on:  22 July 2024

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The degree of Doctor of Philosophy (PhD) at the University of Sydney Business School may be undertaken within all disciplines, or within a research centre, and in association with one of our dynamic research groups.

As part of your progression towards the degree, you will have access to an extensive HDR Curriculum from which you will have to complete 12 credit points worth of coursework units.

From 2021, Higher Degree by Research (HDR) students will be required to complete coursework units as part of their candidature. Doctoral students in the Business School will undertake 30 credit points in a specialist program taken from a collection of units called ‘ Table R ’.

Subject areas

Shared pool, entry, fees, funding & how to apply, your entry requirements, english language proficiency.

For academic requirements check the ‘Admission requirements’ section on this page.

Your funding & scholarships

• Enhanced Business School Research Scholarship
• Australian Government Research Training Program (RTP) Scholarships

How to apply

Applications are open all year round. Applicants are advised to apply well in advance to allow for a timely application outcome and scholarship deadlines.

If your application cannot be processed in time for the requested start date, it will be considered for the next possible research period.

Research Period 2 - Start date: 1 March

Application closing date: 31 October

Note: To be considered for the  Enhanced Business School Research Scholarship  for Research Period 2, apply by 30 September. 

Research Period 3 - Start date: 1 July

Application closing date: 15 March

Research areas

PhD candidates at the University of Sydney Business School may undertake supervised research with one of the following disciplines or research centres within the school:

• Discipline of Accounting
• Discipline of Business Analytics
• Discipline of Business Information Systems
• Discipline of Business Law
• Discipline of Finance
• Discipline of International Business
• Discipline of Marketing
• Discipline of Strategy, Innovation and Entrepreneurship
• Discipline of Work and Organisational Studies
• Institute of Transport and Logistics Studies.

What you'll study

This research degree includes some coursework curriculum to support research success. Doctoral students in the Business School will undertake 30 credit points in a specialist program taken from a collection of units called ‘ Table R ’.

Required units of study for HDR students

There is no separate tuition fee cost for the coursework units of study you will undertake, it is part of the tuition fee for the course . See the 'Your Fee' section for fee information. Additional non-tuition course costs vary depending on the units of study.

You will be able to see and enrol in any of the units available, subject to capacity constraints and your own background. Note that your faculty may elect to make certain units compulsory for a given PhD degree pathway.

Applying for admission

Eligible candidates are encouraged to apply in plenty of time, and even before completion of their current qualifying degree. You do not need to find a supervisor before applying, the Business School will do this for you during the application process.

As such, as part of your application you should select  Business HoD  in the 'research supervisor' required field.

If you are shortlisted, you will be contacted for an interview. Interviews are usually conducted either virtually or in person.

After your interview, if your application is successful, you will be issued an offer letter.

Required documents

The documents you need to provide with your application will vary depending upon which discipline you are applying for, see the  admission requirements table (pdf, 67.8KB)  for more information.

Statement of purpose

As a part of your application, you will need to write a 1-2 page document to describe your motivation for pursuing doctoral study

Research proposal

There are three different types of research proposals that are required depending upon which Discipline you are applying to a Statement of Research Interests, an Indicative Research Proposal or a Developed Research Proposal.

To see which type of research proposal you will need to provide, please refer to the  admission requirements table (pdf, 67.8KB) .

Statement of Research Interests

This is a 1-2 page statement detailing your research interests. The research statement can include potential research areas, topics, and methodologies. The statement may be used to match your interests with a research supervisor.

Indicative Research Proposal

The indicative research proposal is a brief document with a maximum length of 1500 words (if desired, you may add a paragraph outlining other research interests at the end of this document). The indicative proposal may provide a starting point for discussion with your future supervisor.

The indicative research proposal may include:

• Description of the project – what is your research question/hypothesis?
• Brief review of literature in the area that you may be aware of.
• Expected research contribution – what do you expect your research to contribute to existing knowledge. Is it innovative and/or original?
• The proposed methodology – qualitative, quantitative or mixed methods?
• Potential data sources.

Developed Research Proposal

This is a detailed document (3000-6000 words) that outlines your research question, chosen methodology, understanding of the current literature, and particular contribution to the field. The developed research proposal is intended to clearly set out the aims and potential significance of the research. It should have the following elements:

• Introduction – articulating the research problem and why investigating it matters.
• Review of existing literature – this should be a succinct overview of the most relevant and recent literature related to the research phenomena. It should lead to a clearly articulated preliminary research question.
• Methodology – a description of your proposed methodology. Here you should explain how you plan to undertake the research and how your methods will allow you to answer your research question. Please outline any past experience you have in applying such a methodology.
• Potential significance of the research: What are the implications of your research for theory and/or practice?
• Bibliography - at this stage the bibliography does not need to be complete. Its purpose is to give the supervisor an indication of the reading you have already done (or plan to do).

GMAT / GRE scores

Please note that the disciplines of Business Analytics and International Business require you to submit a  GMAT  or  GRE  score with your application. This requirement is detailed on the  admission requirements table (pdf, 67.8KB) . Submitted test scores must not be older than five years.

• Only complete applications can be processed. Applications that have been received but that remain incomplete at the closing date will be considered for the next semester intake.
• Meeting the minimum entry requirements does not guarantee that you will receive an offer.
• Due to the application form being standardised, it will ask for your name and proof of contact with a supervisor. In order to progress your application, you may put “to be confirmed” in the supervisor name section if you have not already identified a supervisor.  The Business School does not require this information at the point of application.

Completion requirement

The degree requires the satisfactory completion of six coursework units of study and a research thesis of 80,000 words on an approved topic, under the supervision of an academic panel.

Admission requirement

Admission to a research degree in the University of Sydney Business School is very competitive. You need to have completed an Australian honours (or equivalent) or a postgraduate degree with outstanding results (at least 80%) in order to be considered for an offer. Admission to the PhD program also requires prior completion of a 20,000 word honours or Masters thesis.

Credit for previous study

For more information about the University’s credit policy, please see the  Credit for Previous Studies  page.

Careers & future study

Graduate opportunities.

Through the completion of a PhD, students gain deeper understanding of a subject area and develop analytical, problem solving, communication and project management skills. These skills are highly valued by prospective employers. PhD graduates may pursue careers in industry, academia and research organisations.

Important fee information

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The course information on this website applies only to future students. Current students should refer to faculty handbooks for current or past course information.

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ACCTNGP01 - Accounting PhD program

PhD (Accountancy)

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Research Training Scheme

See admissions

AU$36,480 (2024 annual)

In this PhD program you will develop advanced research skills that will prepare you for a career in academia and other settings in which systematic and critical analytical skills are required.

This PhD degree may be undertaken in a project or thesis mode.

You can specialise in:

• accounting education
• auditing, accountability and regulation
• financial accounting
• social and environmental accountability
• corporate governance.

How you will learn

RMIT's  Swanston Academic Building  is the base for your business research career.

The building's features include:

• interactive lecture and tutorial spaces, lectorial theatres, small-group rooms and
• other innovative spaces to support enterprise formation.
• Formal learning areas interspersed with retail and social spaces and scenic outlooks over the city of Melbourne.
• wireless connection to printers, the web and specialist learning resources
• the College of Business and Law Research and Innovation office
• 5 Star Green Star Rating for Australian Excellence in sustainable design.

The result is a stimulating environment to encourage creative and intellectual activity among a variety of users.

Research in the School of Accounting, Information Systems and Supply Chain

Research in the school is focused on transdisciplinary research across multiple disciplines including accounting, data analytics, information systems, financial planning, taxation, supply chain and logistics management. We rigorously pursue world class research outputs and achieve social impact through innovative thinking, sustainable development-driven, building collaborative relationships, and leveraging technology.​​​​​​​

Research at RMIT

Time spent on research.

Full-time candidates are expected to commit at least four days per week (or at least two days per week for part-time candidates) to their research. The academic year is 48 weeks.

Regular contact with your supervisor

A schedule of meetings with your supervisor/s must be established to assess progress against milestones and timely completion.

Resources, facilities and support

You will have access to the Learning Hub and other online and digital resources through the myRMIT student portal.

You will be part of an active research community and have access to resources and workshops to help you succeed.

College of Business and Law Research and Innovation Office

The Research and Innovation office supports candidates and supervisors in the College of Business and Law and is responsible for coordinating and disseminating information about funding opportunities and research-related activities. Prospective researchers are invited to contact the Research and Innovation office to discuss potential candidature.

School of Graduate Research

The School of Graduate Research works with Schools to further support candidates during their postgraduate research degree.

Guiding the development of the College of Business and Law, both nationally and internationally, is an  Industry Advisory Board  of high-profile executives. The Board creates a strategic bridge between the latest in technology and design thinking and business.

Learning outcomes

The knowledge and skills you will acquire throughout this degree and how they can be applied in your career are described in the  learning outcomes .

Electives and course plan

You will undertake the PhD program under the supervision of two appointed research supervisors.

The PhD program is structured to enable you to:

• Undertake core coursework in research design and methodology
• Receive training in research integrity and ethics
• Complete a thesis/project which demonstrates your contribution to the field and your ability to communicate complex research for peers and the community to an international standard.

Research coursework

Compulsory coursework introduces you to the research program in the College of Business and Law. It helps you explore and discuss how to plan and scope a research project, frame appropriate research questions, write research proposals, and understand different methodologies to conducting and documenting your research. It is taught in large discipline groups enabling peer-to-peer learning with fellow candidates. Elective courses are also available.

Research integrity modules

You are required to complete the online modules:

• Research integrity
• Copyright and intellectual property
• Data management and copyright.

You may need to complete an ethics module to ensure your research is ethical and responsible.

Co-curricular activities

You are encouraged to participate in activities offered by the university, College and School according to your needs and interests.

This PhD may be undertaken in a project, thesis by publication or thesis mode. Prospective candidates should discuss these modes of submission with their potential supervisor/s prior to application.

Course structure

Choose a plan below to find out more about the subjects you will study and the course structure.

*The maximum duration of the PhD program is 4 years full-time and 8 years part-time. However, candidates are expected to complete their program within 3-4 years full-time equivalent and 6-8 years part-time equivalent.

*The maximum duration of the PhD program is 4 years full-time. However, candidates are expected to complete their program within 3-4 years full-time equivalent.

Note: International student visa holders can only study full-time.

Graduates will be able to pursue an academic career in a university or be employed in senior leadership and management positions in government, non-government organisations and corporations.

As a researcher, your mastery of the discipline evidenced through a substantial and rigorous research project and other contributions to your field of specific interest can make a real difference to society.

Minimum requirements for admission

Prerequisites, selection tasks.

The minimum requirements for admission to a PhD program are:

• a bachelor degree requiring at least four years of full-time study in a relevant discipline awarded with honours. The degree should include a research component comprised of a thesis, other research projects or research methodology courses that constitute at least 25% of a full-time academic year (or part-time equivalent). The applicant must have achieved at least a distinction average in the final year;  or
• a master degree that includes a research component comprised of at least 25% of a full-time academic year (or part-time equivalent) with an overall distinction average or a master degree without a research component with at least a high distinction average;  or
• evidence of appropriate academic qualifications and/or experience that satisfies the Associate Deputy Vice-Chancellor, Research Training and Development or nominee that the applicant has developed knowledge of the field of study or cognate field and the potential for research sufficient to undertake the proposed program.

At RMIT a grade of distinction represents academic achievement of 70% or higher and a high distinction is 80% or higher.

If you are a current master by research candidate, you are able to apply for a transfer to a doctor of philosophy program through the process prescribed in the  RMIT Higher Degree by Research policy .

These entrance requirements are the minimum academic standard you must meet in order to be eligible to apply for the program. You will need to complete a selection task as part of your application.

A selection process will be conducted in conjunction with the School and supervisors you nominate.

For further information on the steps you need to take to apply for a research program see  How to apply – Research programs .

English language requirements

Research proposal and supervisor.

You must attach a substantive research proposal that is 2 to 5 pages in length which articulates the intent, significance and originality of the proposed topic using the following headings:

a) title / topic b) research questions to be investigated in the context of existing research/literature in the area c) significance and impact of the research d) methodology / research tasks required to undertake the research e) particular needs (e.g. resources, facilities, fieldwork or equipment that are necessary for your proposed research program, if applicable).

Your application will not be considered if you have not discussed your research topic with a proposed senior and associate supervisor or joint senior supervisors. You must provide the names of the academic staff in the school you have applied to and with whom you have discussed your proposed research.

To study this course you will need to complete one of the following English proficiency tests:

• IELTS (Academic): minimum overall band of 6.5 (with no individual band below 6.0)
• TOEFL (Internet Based Test - IBT): minimum overall score of 79 (with minimum of 13 in Reading, 12 in Listening, 18 in Speaking and 21 in Writing)
• Pearson Test of English (Academic) (PTE (A)): minimum score of 58 (with no communication band less than 50)
• Cambridge English: Advanced (CAE): minimum of 176 with no less than 169 in any component.

For detailed information on English language requirements and other proficiency tests recognised by RMIT, visit  English language requirements and equivalency information .

Don't meet the English language test scores? Complete an English for Academic Purposes (EAP) Advanced Plus Certificate at  RMIT English Worldwide .

You can gain entry to this program from a range of RMIT four year  Bachelor and Honours degrees  or  Postgraduate  or Masters by Research programs.

Fee summary

Fee information for masters by research and doctorate (PhD) programs.

If you are an Australian citizen, Australian permanent resident or New Zealand citizen you may be eligible for a Research Training Scheme (RTS) place where your tuition costs are funded by the Commonwealth Government under the RTS and you have full exemption from tuition fees.

Acceptance in an RTS place is very competitive and places are granted on the condition that you meet annual progress requirements and complete within the allotted time for your program and your status as a part-time or full-time candidate.

This means a maximum of 2 years for a full-time Masters by Research or 4 years for a PhD (or the equivalent part-time).

Contact the School of Graduate Research for more information.

The  student services and amenities fee (SSAF)  is used to maintain and enhance services and amenities that improve your experience as an RMIT student.

In addition to the SSAF there may be  other expenses  associated with your program.

Income tax deductions

Candidates may be eligible to apply for income tax deductions for education expenses linked to their employment. See the  Australian Taxation Office (ATO) website  for more information.

RMIT awards more than 2000 scholarships every year to recognise academic achievement and assist students from a variety of backgrounds.

International applicants

• Fees information  for international candidates looking to study at RMIT's Melbourne campuses.
• PhD  and  masters by research  fees for international candidates studying offshore. 

Other costs

Important fee information.

Find out more details about  how fees are calculated  and the expected annual increase.

Applying for refunds

Find information on how to apply for a  refund  as a continuing international student.

Frequently Asked Questions (FAQs)

Looking for answers or more general information.

Use our Frequently Asked Questions to learn about the application process and its equity access schemes, find out how to accept or defer your offer or request a leave of absence, discover information about your fees, refunds and scholarships, and explore the various student support and advocacy services, as well as how to find out more about your preferred program, and more.

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RMIT University acknowledges the people of the Woi wurrung and Boon wurrung language groups of the eastern Kulin Nation on whose unceded lands we conduct the business of the University. RMIT University respectfully acknowledges their Ancestors and Elders, past and present. RMIT also acknowledges the Traditional Custodians and their Ancestors of the lands and waters across Australia where we conduct our business - Artwork 'Luwaytini' by Mark Cleaver, Palawa.

RMIT University acknowledges the people of the Woi wurrung and Boon wurrung language groups of the eastern Kulin Nation on whose unceded lands we conduct the business of the University. RMIT University respectfully acknowledges their Ancestors and Elders, past and present. RMIT also acknowledges the Traditional Custodians and their Ancestors of the lands and waters across Australia where we conduct our business.

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Higher Degree by Research

PhD in Accounting

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

Find out more »

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.

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

Current students

Haoyan Howie Chen

Thesis Topic:  TBA

Supervisory Chair: Prof Mark Wilson

Jiaxi  Sylvia Dai

Thesis Topic:  Accounting Discretion in Non-GAAP Disclosures and Corporate Governance: Evidence from XBRL Taxonomy Extensions.

Supervisory Chair: Assoc Prof Hai Wu

Syeda Nusrat Haider

Thesis Topic:  The Real Effects of Financial Reporting 

Qingyang Chloe He

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

Tingting Liu

Supervisory Chair: Prof Greg Shailer

Siya Sophia Ma

Supervisory Chair: Dr Cameron Hooper

Wentao Gabriel Ma

Supervisory Chair: Prof Shuk Ying Ho

Yuan  Helen Ping

Thesis Topic:  SEC tax-related comment letters and corporate tax avoidance

Supervisory Chair: Dr Lijuan Zhang 

Thesis Topic:  Electronic performance monitoring, corporate social responsibility activities and employee wellbeing in the remote work context

Weixiao  Steven Wang

Thesis Topic:  Three paper thesis on comment letters issued by the U.S. Securities and Exchange Commission (SEC)

Supervisory Chair: Dr Lijuan Zhang

Menghe David Zhao

Thesis Topic:  The Impact of Auditors on Decision Makers in Capital Markets

Supervisory Chair: Prof Mark Wilson

Past students

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.

Yangfan Zoe Zhang

Lecturer at ANU Research School of Accounting, Canberra, Australia

Romalani Leofo

Assistant Professor of Accounting, Xi'an Jiaotong-Liverpool University, Suzhou, China

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

Wanyun Echo Li

Xiamen University, China

Project Manager with the Australian Accounting Standards Board

Zhenghang Nathan Zhu

Ziqi Julian Gao 

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

Rui Summer Huang

Xuejun Kathy Jiang

Newcastle University Business School, UK

Fangshu Zhu

Australian National Audit Office

Guqiang Luo 

Treasury, ACT Government

Achmad Fauzi

Manager, Ministry of Finance Indonesia   

Aditi Shams

University of Dhaka, Bangladesh

Yoon-Jin Park

Applied scientist, Amazon

Australian Accounting Standards Board (AASB), Melbourne, Australia

Fanyuan Zhang (Penny)

Yen-Yung Tseng (Katie)

Lecturer at Auckland University of Technology, Auckland, New Zealand

Australian Tax Office, Brisbane, Australia

Minzhi Wu (Cathy)

Lecturer at University of Newcastle, Newcastle, 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

Soon Yeow Phang

Lecturer at Monash University Business School, Melbourne, Australia

Xinning Xiao

Zhichao Alex Wang

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.

Shue Wen Wendy Cai

Casual Lecturer at Deakin University Business School, Burwood, Australia

Andriati Fitriningrum

Lecturer at Sampoerna University, Jakarta, Indonesia

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

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

Lecturer at University of Sydney Business School, Australia

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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Research Training Program

Cost of living, international student fees, admission requirements.

If you’re interested in furthering your career by studying this postgraduate degree, find out the admission details below.

Admission Requirements

Approval for admission to a PhD requires an applicant to demonstrate that they have sufficient background and experience in independent supervised research to successfully complete the course. It also requires the University to ensure that appropriate supervision and resourcing are available. Applicants are required to demonstrate that they have met the requirements of the University Policy on: Adequate Research Preparation and any other requirements for admission of the University, and— (a) have a bachelor's degree of this University or equivalent qualification; or (b) (i) have previously undertaken work of a sufficiently high standard towards a higher degree by research in this or another approved institution but not have submitted it for any degree; and (ii) have completed an appropriate PhD research proposal;

A student who wishes to undertake a PhD in the field of creative writing must, in addition, submit a substantial folio of published creative work, normally in the form of one or more books.

Prior to enrolment,  all applicants are required to demonstrate that they have met the University’s English language requirements . 

English competency

English is the language of instruction and assessment at UWA and you will need to meet the University’s English language requirements  to be eligible for a place.

How to apply

Ready to join us?

Find out how to apply through our online application portal.

We’ll guide you through the application process including important steps, entry pathways and documents you’ll need.

Course details

About the course, quick details.

• Perth (Crawley campus)
• By agreement with their supervisors, students may commence at any time throughout the year, except December.
• Full-time students are expected to spend at least 30 hours per week on their research throughout the year. Part-time students are expected to spend at least 15 hours a week on their research throughout the year.
• 003310F - Human & Behavioural
• 003311E - Science (Paramedical)
• 003312D - Science (Physical and Biological)
• 003314B - Computer Science
• 003316M - Laws
• 003317K - Engineering
• 003318J - Education
• 003319G - Economics & Commerce
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• 003321C - Architecture
• 013797F - Science (Geology and Physical Geography)
• 024816F - Agriculture (Agricultural Economics, Plant & Soil Sciences)
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• 037159E - Medicine (Paraclinical Sciences)
• 037160A - Medicine (Clinical)
• 055301K - Mathematics
• 058936F - Human and Social Geography
• 4 years full-time

Liz Dallimore

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Below is a list of best universities in Australia ranked based on their research performance in Accounting. A graph of 1.01M citations received by 46.8K academic papers made by 39 universities in Australia was used to calculate publications' ratings, which then were adjusted for release dates and added to final scores.

We don't distinguish between undergraduate and graduate programs nor do we adjust for current majors offered. You can find information about granted degrees on a university page but always double-check with the university website.

1. University of Sydney

For Accounting

2. University of New South Wales

3. University of Melbourne

4. Monash University

5. University of Queensland

6. Australian National University

7. Macquarie University

8. University of Western Australia

9. Deakin University

10. Queensland University of Technology

11. Griffith University

12. University of Technology Sydney

13. University of Wollongong

14. University of Newcastle

15. University of Adelaide

16. Curtin University

17. University of South Australia

18. RMIT University

19. La Trobe University

20. University of New England, Australia

21. Western Sydney University

22. University of Southern Queensland

23. Flinders University

24. Bond University

25. University of Tasmania

26. Victoria University

27. Swinburne University of Technology

28. Edith Cowan University

29. James Cook University

30. University of Canberra

31. Central Queensland University

32. Southern Cross University

33. Murdoch University

34. Charles Sturt University

35. Federation University Australia

36. Charles Darwin University

37. University of the Sunshine Coast

38. Australian Catholic University

39. University of Notre Dame Australia

The best cities to study Accounting in Australia based on the number of universities and their ranks are Sydney , Melbourne , Clayton , and St Lucia .

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Current PhD candidates

​PhD students are essential members of the Accounting Discipline Group. The PhD program is aimed at taking the brightest minds and providing them with a set of skills which will equip them for both high level industry and academic positions. PhD  topics span across the specialist areas of financial accounting, management accounting and accounting information systems.

Lkhagvajav Altansukh

Contact: [email protected]

Entered PhD program: 2021

PhD supervisors: Professor Andrew Ferguson and Dr Luiz Fernando Distadio

Research interests : Extractive industry, corporate finance, capital markets

Thesis (working) title : Determinants of capital structure in the mining industry

Profile, academic background and work experience:

• Lkhagvajav is an accounting Ph.D. Candidate at the UTS Business school. His research interests include the project finance and capital structure in mining industry.
• Lkhagvajav holds a Master of Applied Finance with Merit from the Victoria University of Wellington, New Zealand and a Bachelor’s degree in Financial Management from the University of Finance and Economics, Mongolia. He was awarded the New Zealand Development Scholarships in 2016 and the UTS International Research Scholarship in 2021.
• Lkhagvajav has more than 10 years of industry experience as a financial and investment analyst/manager in the leading companies of Mongolia, including mining firms, investment and commercial banks.

Monica Axiak

Contact: [email protected]

Entered PhD program: January 2019

Research topic:  Taxation; capital markets; extractive industries

PhD supervisor: Professor Andrew Ferguson

Teaching areas: Introductory Accounting

Academic background: Monica holds a Bachelor of Business (Hons) majoring in accounting and taxation law, with First Class Honours, awarded by UTS. She has been included on the Dean's Merit List on four occasions, and has received the Accounting Discipline High Achiever Award twice. During her undergraduate studies, Monica participated in an exchange program at Nanyang Technological University, Singapore (Asia's top university), where she studied languages (Mandarin and Arabic) and business operations. Monica's Honours thesis focused on tax-loss selling activity in Canadian microcap firms.

Work experience:  Monica has five years of industry experience as a tax practitioner and accountant in the Big 4, SME and start-up spaces. Throughout this time she has provided taxation compliance and advisory services to a portfolio of clients from the ASX Top 20 (financial services sector) and high net wealth individuals with cross-border affairs. She has also managed organisational accounting and finance of a SME, and been responsible for delegate mobility and experience within a start-up. Monica currently tutors introductory accounting (financial and managerial) at UTS, and holds a position as a research assistant.

Conference presentations:

• Axiak, M.J., Ferguson, A.C. & Sherry, S., Tax-loss selling in microcap firms on the Canadian TSX Venture Exchange, UTS Emerging Accounting Researcher Consortium, Sydney, February 2019.
• Axiak, M.J., Ferguson, A.C. & Sherry, S., Tax-loss selling in microcap firms on the Canadian TSX Venture Exchange, European Accounting Association Annual Congress, Paphos, May 2019.
• Axiak, M.J., Ferguson, A.C. & Sherry, S., Tax-loss selling in microcap firms on the Canadian TSX Venture Exchange, Accounting & Finance Association of Australia and New Zealand Annual Conference, Brisbane, July 2019.

Thi Ngoc Ha Bui

Name:  Thi Ngoc Ha Bui

Contact:  [email protected]

PhD supervisors : Professor Andrew Ferguson and Dr Peter Lam

Research interests : Corporate governance, board functions, executive remuneration Thesis (working) title : Board capital in early state firms

Teaching area: Accounting for Business Combination

• Thi holds a Bachelor of Business, with First Class Honours in Accounting, from UTS and a Master of Commerce majoring in Accounting and Finance from the University of Sydney.
• Thi has worked as an analyst for an international proxy adviser for three years where her work mainly focuses on analysing executive remuneration arrangements, board composition and governance practices of Australian listed entities. Thi currently teaches second-year accounting students at UTS. Previously, Thi worked in accounting and administrative roles for five years.

Publication:

• Bui, T., Ferguson, A. & Lam, P., 2021. CEO compensation in early-stage firms: rewards for prospectivity and survival. Journal of Business Finance and Accounting . 48 (5–6), 895–928

Contact: [email protected]

PhD supervisors : Distinguished Professor Stephen Taylor and Professor Yaowen Shan

Research interests : Financial accounting, corporate governance, machine learning Thesis (working) title : TBA

Teaching areas: Accounting and Accountability

Profile, academic background and work experience:  

• Yan completed a Bachelor of Business in 2019, majoring in Accounting and sub-majoring in Finance. She also completed a Bachelor of Business (Honours) in Accounting in 2021 and graduated with First Class Honours and University Medal.
• Yan has worked in administrative and academic roles at UTS and as a corporate governance research analyst in an American proxy advisory services company. She is currently an academic tutor for the Accounting Discipline Group at UTS.

Salim Darmadi

Name:  Salim Darmadi

Contact:  [email protected]

PhD supervisors : Professor Yaowen Shan and Distinguished Professor Stephen Taylor

Research interests : Corporate governance, corporate finance, corporate disclosure Thesis title : The economic consequences of external audit committee members

Academic background and work experience:

• Salim is a senior analyst at the Indonesia Financial Services Authority (OJK). During his six-year career at the regulatory body, he was assigned at the Financial System Stability Department, where he conducted surveillance and regular assessment on financial system stability and was involved in an interagency coordination framework to maintain the national financial system stability. He joined a team assigned to formulate the 2015-2019 Indonesia Financial Sector Masterplan, and co-led a team to prepare and publish OJK’s Financial Stability Review .
• Salim is currently on study leave to pursue a PhD at the University of Technology Sydney. He is a recipient of a doctoral scholarship provided by the Indonesia Endowment Fund for Education (LPDP). His previous qualifications include a Master’s degree in applied finance from the University of Queensland and a Bachelor’s degree in accounting from Indonesia’s State Finance Polytechnic STAN.
• His research interests are in the area of corporate governance, corporate finance, and corporate disclosure. He has published his research papers, mostly addressing corporate governance of the Indonesian listed firms, in a number of international journals. He won an outstanding paper award from the Emerald Literati Network and Asian Review of Accounting in 2014. For his PhD thesis, Salim exploits Indonesia’s unique audit committee regime and investigates its impacts on a number of economic outcomes.

Selected publications:

• Darmadi, S. (2016). Ownership concentration, family control, and auditor choice: Evidence from an emerging market. Asian Review of Accounting , 24 (1), 19-42.
• Darmadi, S., and Sodikin, A. (2013). Information disclosure by family-controlled firms: The role of board independence and institutional ownership. Asian Review of Accounting , 21 (3), 223-240.
• Darmadi, S., and Gunawan, R. (2013). Underpricing, board structure, and ownership: An empirical examination of Indonesian IPO firms. Managerial Finance , 39 (2), 181-200.

Selected conference papers:

• Darmadi, S., and Simorangkir, T. (2012). Family firms and cash holdings: Mitigating agency issues? International Conference on Entrepreneurship and Business Management , Jakarta, Indonesia [received the best paper presenter award]
• Darmadi, S. (2011). Board size and firm value: New evidence from two-tier board structure. 8th International Annual Symposium on Management , Surabaya, Indonesia [received the best paper award]

Scholarships/awards:

• 2018: PhD scholarship, Indonesia Endowment Fund for Education (LPDP), Ministry of Finance of the Republic of Indonesia
• 2014: Outstanding paper award, Emerald Literati Network and Asian Review of Accounting
• 2012: Best paper presenter award, International Conference on Entrepreneurship and Business Management, Jakarta, Indonesia
• 2011: Best paper award, 8th International Annual Symposium on Management, Surabaya, Indonesia
• 2010: Dean's commendation for high achievement, Faculty of Business, Economics, and Law, The University of Queensland
• 2008: Master’s degree scholarship, Australian Development Scholarship (ADS), Australian Agency for International Development

Brett Edwards

Contact: [email protected]

Entered PhD program : March 2020

PhD supervisors : Professor Sue Wright

Research topics : Biological aspects of wealth in accounting

Profile : Brett is the Chief Financial Officer of Kip McGrath Education Centres Ltd, a tutoring business listed on the Australian Stock Exchange.  He has 30 years of experience in accounting and reporting in a number of major Australian and international businesses, including 10 years with international accounting firm Ernst & Young. He was previously a director of GMAC Australia LLC, a division of General Motors operating in the finance segment in Australia.  Brett has a Bachelor of Economics from Macquarie University, with Honours in Accounting. As part of his PhD he is researching existing concepts of wealth and accounting and their relationship with biological decision-making. The objective of the research is to explore various aspects of this relationship to seek out further areas to investigate and potentially provide a better understanding of biological factors in accounting.

Professional qualifications :

• Fellow of Chartered Accountants Australia and New Zealand
• Graduate Member of the Australian Institute of Company Directors

Leanne Gaul

Contact: [email protected]

Entered PhD program: July 2021

PhD supervisor: Dr Bernhard Wieder

Research topic: Stakeholder engagement by the Australian Local Government Sector in the sustainability reporting cycle.

Teaching areas: Accounting, finance, financial planning, economics

Profile, academic background and work experience : Leanne Gaul is an accounting PhD candidate at the UTS business school. After completing a Bachelor of Economics and PGrad Diploma of Education she went on to become a financial planner for 10 years, completing a Diploma of Financial Planning to become a Certified Financial Planner. Returning to study in 2013 Leanne completed a Master of Professional Accounting whilst working as a sessional academic (from 2015 to present) teaching in Auditing, Strategic and Sustainable Accounting, Accounting Information Systems, Accounting and Finance, Financial Planning, Risk Management and Insurance and Economics. Upon completing MPA she then enrolled in Bachelor of Business (Honours) completing a dual method study of stakeholder engagement by NSW Local Councils in the sustainability reporting cycle achieving a H1 result and an Executive Deans Award. Her enrolment as PhD candidate at UTS is to build and extend the research from her honours degree.

Gaul, L. (2021). Sustainability as part of accountability and organisational reporting. Accounting and Accountability. https://oer.pressbooks.pub/utsaccounting1/chapter/sustainability-as-part-of-accountability-and-organisational-reporting/

Zahra (Frida) Hashemi Osko

Contact: [email protected]

PhD supervisors:  Associate Professor Bernhard Wieder, DR Maria-Luise Ossimitz and Dr Ali Dorri

Research interests: Financial Technology, Blockchain, Accounting Information Systems, Business Analytics, Innovation

Thesis (working) title:  How BlockChain and IoT Useful for Banking Financial Services, Exploring Challenges and Opportunities

Teaching areas:  Accounting for Business Decisions A, Accounting and Accountability, Accounting for Business Decisions B

• Frida completed her bachelor’s and Masters in Accounting and Finance. Her Master’s thesis focused on forecasting profitability and stock return with an emphasis on a firm’s life cycle based on cash flow patterns.  She had over 4 years of industrial and academic accounting experience before joining UTS.
• She is working as a casual academic tutor for the Accounting Discipline Group at UTS. Her research interests are in Fintech and Blockchain areas and her current work examines the impact of blockchain and the internet of things on Australian banks.
• Frida is a recipient of the UTS President’s Scholarship and UTS International Research Scholarship in 2020.
• Oskouei, Z.H., and Sureshjani, Z.H. (2021). Studying the relationship between managerial ability and real earnings management in economic and financial crisis conditions. International Journal of Finance & Economics, (26)3, 4574-4589
• Oskouei, Z.H. (2019). Linking social and economic responsibilities and financial performance: The assisting role of innovation for an oil engineering and development company. International Journal of Finance & Economics, (24)3, 1345-1354

Julia Heberle

Contact: [email protected]

Entered PhD program: March 2017

PhD Supervisors: Associate Professor Prabhu Sivabalan, Dr David Bedford and Professor Christopher Chapman

Research topic: Julia’s research will examine the quality of patient-level cost data in Australian public hospitals, particularly operating room services, and the extent to which the cost data is being used to facilitate hospital management and performance.

• Julia started work in the public hospital system as a ward clerk just over 30 years ago.  In the intervening years, Julia has completed a Bachelor of Science with Distinction (Health Information Management), a Master of Public Health and has worked in numerous hospitals and across many roles.  In 2012, Julia joined the NSW Health Activity Based Funding Taskforce as the Manager Funding and Costing.
• Julia has a lead role in the Financial and Performance Transformation in Healthcare Group at the UTS Business School.
• Julia is of the firm opinion that the patient cost data is one of the most valuable information resources available in the healthcare setting.  It is a rich source of information that breaks down operational silos by piecing together millions of individual patient journeys each year.  This information will be critical in ensuring sustainable health-care systems.

Thanh Hoang 

Contact : [email protected]

Entered PhD program : February 2023   PhD supervisors : Associate Professor Anna Bedford and Dr Le Ma   Research interests : Corporate governance, financial accounting, innovation   Thesis (working) title : Motivating CEOs to innovate: exploration and exploitation   Teaching area : Introductory Accounting   Academic background and work experience:

• Thanh completed her Accounting Honours degree with First Class Honours and was the winner of the Best Presentation Award – second prize at Deakin University Research Day for her honours thesis.
• Prior to the honours year, Thanh graduated with a master’s degree in Professional Accounting with High Distinction, a full-fee scholarship and the Dean’s Merit Award. Her bachelor’s degree was in Business (Hospitality Management), completed with High Distinction, funded by academic excellence scholarships and enriched by an exchange term in Switzerland.  
• Thanh started teaching introductory accounting subjects at UTS in 2021. Her professional experience includes working as a Corporate Governance Research Assistant at Glass Lewis, an American proxy advisory firm.

Godsway Kadey

Contact: [email protected]

PhD supervisors : Prof. Andrew Ferguson and Dr Peter Lam

Research interests : Extractive industry, Corporate governance, Corporate Finance, Capital markets, Climate risks. 

Thesis (working) title : Mineral Economics and Capital Markets.

Teaching areas:  Accounting and Accountability  

Profile, academic background and work experience :

• Godsway holds a B.Sc. in Earth Science (Geology) from the University of Ghana, M.Sc. degrees in Mining and Geology (Economic Geology) and Advanced Analytics (Finance and Economics) from the AGH University of Science and Technology and the SGH Warsaw School of Economics respectively. 
• Professionally, Godsway has worked within the financial services sector including stints with UBS as an Associate Director (Country and Climate Risk) and J.P. Morgan as a research and data analyst .
• Recently, he was a part time Research Fellow at the Arctic Basecamp focusing on the socio-economic impacts and opportunities associated with climate change. Godsway also has operational experience within the mining industry as a geologist. 

Cao Hoang Anh Le

Contact: [email protected]

Entered PhD program: July 2018

PhD supervisors: Distinguished Professor Stephen Taylor and Associate Professor Yaowen Shan

Research topic: Financial Reporting, Corporate Governance, Capital Markets

Teaching areas: Introductory Accounting, Financial Statement Analysis

Academic background:  Prior to starting her PhD program, Hoang Anh obtained her Bachelor's and Master's degrees in Finance and Accounting. Her research interests include financial accounting and capital markets, with an emphasis on accounting disclosure, business valuation, corporate behaviours and executive compensation. As part of her PhD, Hoang Anh is currently working on projects in relation to non-GAAP reporting and corporate governance.

Contact: [email protected]

Entered PhD program: July 2022

PhD supervisors: Associate Professor Anna Bedford, Professor Martin Bujega

Research topic: Executive Compensation Complexity: are Boards sheep following the flock or sheep in wolves' clothing?

Research areas: Executive Compensation; Complexity; Governance

Academic background and work experience: 

• Deb holds a BSc in Actuarial Science from City University, London.
• She qualified as an (pensions) Actuary in the UK in 1991, before migrating to Australia, and became a Fellow of the Institute of Actuaries of Australia in 1994. In 1997, she became a superannuation manager in an ASX100 listed company, and quickly added remuneration to her portfolio.
• She has worked as Head of Remuneration and worked closely with the Board Remuneration Committees of many ASX100 companies for more than 25 years.
• She has an MBA from AGSM, and is a Graduate Member of the AICD. 

Contact: [email protected]

PhD supervisors : Assocoate Professor Bernhard Wieder and Dr Maria-Luise Ossimitz

Research interests : Management Accounting, Business Analytics

Thesis (working) title : The role of Business Analytics and ICT in changing Management Controls while Teleworking

• Lillian completed a Master of Professional Accounting in 2016 at the University of Tasmania (UTAS). She had more than 3 years of industry experience in accounting prior to joining UTS. She is also a member of CPA Australia. Lillian currently holds a position as a research assistant and casual academic at UTS where she teaches introductory accounting.
• Her research interests include management controls, business analytics, ICT and teleworking. COVID-19 leads to many disruptive changes, but there is still very little is known about the precise impacts of these changes on Australian organisations. Her research intends to narrow this knowledge gap by investigating operational performance impacts of COVID-19-related changes to teleworking, management controls, and the role of ICT and business analytics in managing these changes.

Jiali Yolanda Lin

Contact:  [email protected]

PhD supervisors : Professor David Brown and Dr Nicole Sutton

Research interests : Corporate Governance, Regulation and Public Policy, Corporate Accountability Thesis (working) title : Real disciplinary effects of external regulatory monitoring: firms' responses to complaint investigations in aged care

• Yolanda is an Accounting PhD candidate at the UTS Business School and a member of the UTS Ageing Research Collaborative. She has research interests in regulation, corporate governance and management accounting. Her current work examines the real disciplinary effects of regulatory monitoring on a firm’s compliance behaviour. As a member of the UTS Ageing Research Collaborative, she also works with researchers from multiple disciplines, industry leaders and the government on projects investigating the future development of the aged care sector in Australia.
• Yolanda has a Bachelor of Business with Honours majoring in Accounting from UTS. Her honours thesis examined problems of complaint-based regulatory systems in the Australian aged care sector. She also holds a Bachelor of Laws and a Bachelor of Political, Economics and Social Sciences from the University of Sydney.
• Yolanda is a recipient of the UTS President’s Scholarship and UTS International Research Scholarship in 2021.

Current working papers:

• McAllister, G., Sutton, N., Brown, D.A., Parker, D., Lewis, R., Rawlings-Way, O., Lin, J.Y., & Harrison, B. (2021). ‘Using public inquiries as a data source for accounting research: A systematic review’. working paper. - Currently under review at the European Accounting Review.
• Lin, J.Y., Sutton, N., Brown, D.A., McAllister, G. and Rawlings-Way, O. (2022). Regulatory ritualism: investigating breakdowns within Australia’s aged care complaint system. Working paper.
• Lin, J.Y., Sutton, N., Brown, D.A., Real disciplinary effects of external regulatory monitoring: firms' responses to complaint investigations in aged care. 2022 AFAANZ Doctoral Symposium.

Thuy (Linh) Luong

Contact: [email protected]  

PhD supervisors : Associate Professor Bernhard Wieder, Professor Prabhu Sivabalan and Dr Maria-Luise Ossimitz

Research interests : Performance Management, Accounting Information Systems, Business Intelligence, Business Analytics Thesis (working) title : Performance Management and application of Cloud computing to Performance Management Systems in Small and Medium Entities

Profile, academic background and work experience: I completed a Master of Professional Accounting at UTS in 2017. I am also a member of CPA Australia since 2019. I have more than five years of industry experience in accounting firms, specialising in outsourcing finance and taxation.

Sebastian Onie

Contact:  [email protected]

Entered PhD program: February 2020

PhD supervisor(s) : Associate Professor Helen Spiropoulos and Professor Peter Wells

Research Interest: Accounting Standards and Regulations

Thesis (working) title: The Economic Consequences of IFRS 16 : Evidence from Australia

Teaching areas: Accounting for Business Decision A, Accounting for Business Decision B

• Sebastian completed his Bachelor of Business at the University of Technology Sydney (UTS), majoring in Accounting and Finance in 2018. In the following year, he completed his Bachelor of Business (Honours) in Accounting with a thesis titled The Impact and Relevance of Earnings under AASB 15: Some Preliminary Evidence.
• Sebastian has worked as a casual academic tutor for the Accounting Discipline Group at UTS, teaching Accounting for first-year business students. He also has experience working as a research assistant in developing a chatbot for several accounting subjects. Currently, Sebastian teaches introductory accounting to loan officers from various financial institutions.
• Sebastian is currently undertaking his PhD in Accounting at UTS. His research interest is centred around the economic consequences related to accounting standards and regulations, specifically on the new leasing standard for Australian firms, IFRS 16 .

Publications:

• Ma, L., Onie, S., Spiropoulos, H., & Wells, P. A. (2022). An evaluation of the impacts of the adoption of IFRS 15 Revenue from Contracts with Customers. Accounting and Finance, Forthcoming.
• Ma, L., Onie, S., Spiropoulos, H., & Wells, P. A. (2021, November 1). Post-implementation review of International Financial Reporting Standard 15 Revenue from Contracts with Customers [Paper Presentation]. Australian Accounting Standards Board Research Forum, Melbourne, VIC, Australia.

Piyush Radkar

Contact: [email protected]

Liudmilla Radomskaia

Contact: ​ [email protected]

PhD supervisors : Professor Martin Bugeja and Dr Samir Ghannam

Research interests : Corporate governance, executive compensation, financial and non-financial disclosures Thesis (working) title : The role of individuals’ immigrant status in the outcomes in the director and CEO labour market

Teaching areas: Accounting for Business Decisions A, Accounting and Accountability, Accounting for Business Decisions B, Accounting Standards and Regulation

Profile, academic background and work experience: Prior to joining UTS Business School, Liudmila had worked as a corporate accountant in large companies for thirteen years managing and supervising a full range of accounting processes, including general ledger and intercompany reconciliations, payroll and taxation procedures, preparing financial statements. Her thesis examines the joint impact of individuals’ ancestry and country of birth on their representation in board leadership roles, and in the CEO positions, as well as an impact of CEOs’ immigrant background on their compensation.

Sameera Rasool

Contact: [email protected]

Saefudin Saefudin

Contact: [email protected]

PhD supervisors : Dr David Bond and Dr Robert Czernkowski

Research interests : Accounting, government Finance Thesis (working) title : Accrual accounting adoption and government financial performance

Profile, academic background and work experience:  My Diploma degree from the Ministry of Finance college (STAN) major in accounting from 2003-2008 in Indonesia, my master degree (2016-2018) major in accounting and finance from Flinders University SA. I am working as a public employee from 2003 to the present in the Ministry of Finance, Indonesia.

Mikhail Shashnov

Contact:  [email protected]

PhD supervisors : Associate Professor Roman Lanis, Professor Peter Wells, Dr Brett Govendir and Dr Greg Pazmandy

Research interests : Taxation, executive compensation, corporate tax aggressiveness Thesis (working) title : The impact of CSR report restatements on tax aggressiveness

Teaching areas: Small Business Management and Accounting

Profile, academic background and work experience:  Mikhail holds a Bachelor of Economics majoring in Finance (The National Research University – Higher School of Economics, Moscow, Russia) and a Master of Professional Accounting (The University of Technology Sydney). Mikhail has held a range of positions including economist, financial analyst and academic researcher. Mikhail has research interests in taxation, tax aggressiveness and data science.

Kate Suppel

Contact:  [email protected]  

Research interests : Mining, project finance, capital structure Thesis (working) title : Project Capital Structure and Long Run Performance

Teaching areas: -

Profile/Academic Background and Work Experience: Kate holds a Bachelor of Engineering (honours) from the University of New South Wales. Kate holds a Master of Engineering Management and PhD in Engineering from the University of Newcastle. Kate had previously worked in the mining, refining, power generation and manufacturing industries and has worked for such companies as Alcoa, Rio Tinto, and Orica primarily in asset management engineering roles. It was through this experience that Kate developed an interest in understanding the financing process for mining companies. As part of her accounting PhD, she is researching the many facets of project financing including the project capital structure, market reactions to project capital approvals, long-run project performance and the effect of corporate governance.

Nadeem Ahmed Tahir

Contact: [email protected]

PhD supervisors : Associate Professor Roman Lanis, Professor Peter Wells and Dr Brett Govendir

Research interests : Corporate tax avoidance Thesis (working) title : The impact of goodwill impairment and firm growth on corporate tax aggressiveness- an empirical evaluation

Teaching areas:  Accounting, auditing and taxation

Profile, academic background and work experience: 

• Nadeem is an academic and accounting professional. His two master degrees are MBA (tax management) and professional accounting with merit. He completed his higher education certificates in 2011 from Australian National University, Canberra and worked as a senior taxation officer for 11 years. His academic career started as a lecturer in 2016 and brings with him the wealth of experience in delivery advance accounting, auditing and taxation concepts in interesting, interactive and innovative manner evident from his exceptionally high student feedback surveys and teaching awards.
• As a professional, Nadeem is an active and full member of Certified Practicing Accountant (CPA) from CPA Australia.

Contact:  [email protected]

PhD supervisors : Professor Martin Bugeja and Professor Yaowen Shan

Research interests : Corporate Governance, Director Elections, Proxy Votes Thesis (working) title : Nature and Consequences of Director Elections

Profile, academic background and work experience:  Jiaqi Wang completed a Bachelor of Business (Honours) at the University of Technology, Sydney (UTS) in 2020. She is Dean’s Merit, Accounting High Achiever award, and The Plato Investment Management Scholarship for Women in Finance owner. She had working experience as a customer support executive in IC Markets, Australia’s top online trading company. Her prominent role was educating clients about the company’s trading products and procedures and analysing and investigating trades. Jiaqi had a six-month contract with the ATS Accountants & Partners, whose primary role was lodging taxes for individuals and small companies. For academic experience, she had a five-month contract and a three-month contract working as a research assistant at UTS Business School while completing her undergraduate studies. The projects are data collection for director election votes at AGM and for CEO remuneration plans, respectively.

Raechel Wight

Contact : [email protected] , orcid.org/0000-0001-7133-4882

PhD supervisors: Professor Peter Wells, Dr James Wakefield and Dr Jessica Frawley (USYD)

Research topic: Raechel’s research interest lies in how to effectively use technology to enhance student learning.

Teaching areas: Introductory Accounting, Cost Management Systems, Management Decisions and Control

• Raechel completed her honours degree in accounting education at UTS in 2012. She has extensive experience as the previous Accounting Editor at a digital publisher creating interactive online accounting resources for university students in both Australiasia and the United States. She previously worked as an auditor for Deloitte, Sydney.
• Raechel is currently a Sessional Academic Tutor for the Accounting Discipline Group at UTS. In this role she is involved in teaching, subject development and mentoring of new tutors. She is frequently involved in education projects designed to enhance the learning experiences of students. She has been the recipient of various teaching and learning grants at UTS and in 2017 was awarded a UTS Learning and Teaching Citation for cultivating creative possibilities in accounting education.
• Cummins, A.M., Wight, R., Watts, N. & Catling, C. 2018, ‘Introducing sensitive issues and self-care strategies to first year midwifery students’, Midwifery , vol. 61, pp.8-14. DOI:  https://doi.org/10.1016/j.midw.2018.02.007
• Smith, R., Wight, R. & Homer, C.S. 2018, ‘Asking the hard questions’: Improving midwifery students’ confidence with domestic violence screening in pregnancy’, Nurse Education in Practice , vol.28, pp.27-33. DOI:  https://doi.org/10.1016/j.nepr.2017.05.006

Suying Zhao

Contact : [email protected]

PhD supervisors: Professor Sue Wright, Associate Professor Jonathan Tyler and Dr Robert Czernkowski

Research topics: The impact of accounting standards on Australian firms

Teaching area: Accounting for Business Decisions

Profile: Suying obtained her degree Master of Professional Accounting in Australia.

Contact:  [email protected]

Research interests : Mergers and Acquisitions, Corporate Governance, Corporate Disclosure

Thesis (working) title : TBA

Teaching areas: Financial Accounting, Management Accounting

Profile, academic background and work experience: Lainey holds a Master’s degree in Accounting, a First Class Honours degree in Accounting with a University Medal, and a Bachelor of Management. She has worked as a research assistant for the Accounting Discipline Group. She currently tutors accounting subjects at UTS.

UTS acknowledges the Gadigal people of the Eora Nation, the Boorooberongal people of the Dharug Nation, the Bidiagal people and the Gamaygal people, upon whose ancestral lands our university stands. We would also like to pay respect to the Elders both past and present, acknowledging them as the traditional custodians of knowledge for these lands.

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University of California, Los Angeles (UCLA)

Research assistant wanted: ideal for pre-phd candidates in business fields (accounting / finance).

• Share This: Share Research Assistant Wanted: Ideal for Pre-PhD Candidates in Business Fields (Accounting / Finance) on Facebook Share Research Assistant Wanted: Ideal for Pre-PhD Candidates in Business Fields (Accounting / Finance) on LinkedIn Share Research Assistant Wanted: Ideal for Pre-PhD Candidates in Business Fields (Accounting / Finance) on X

Seeking a Research Assistant:

Requirements:

• Plans to apply for a PhD program soon (Accounting, Finance)
• Strong programming skills
• Proficiency in data management and statistical analysis
• Professional demeanor
• Accounting or Finance industry experience
• Familiarity with Accounting/Economics/Finance research
• Interest in pursuing a research career (e.g., PhD in Accounting/Economics/Finance)

Ideal for candidates preparing for an academic research career.

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Billionaire Warren Buffett Has $135 Billion Invested in Just 1 Artificial Intelligence (AI) Stock. Is It Time to Buy?

• Warren Buffett's stake in Apple is currently worth $135 billion.
• Shares of Apple are soaring as investors are encouraged by the company's new artificial intelligence (AI) services.
• While it can be tempting to follow momentum, Apple still has a lot to prove when it comes to competing in AI.
• Motley Fool Issues Rare “All In” Buy Alert

NASDAQ: AAPL

Apple stock is Warren Buffett's largest position.

Warren Buffett is one of the most closely followed and studied investors in history. Since 1965, he's led investment conglomerate Berkshire Hathaway and helped generate an overall return of 4,384,748%.

It's fair to say that Buffett knows a thing or two about picking stocks. Some of the hallmarks of Buffett's portfolio include financial services, energy businesses, and consumer goods companies. By contrast, one sector that Buffett notably stayed away from for years is technology.

However, in 2016, the Oracle of Omaha made a splash by revealing a massive position in Apple ( AAPL 0.06% ) . Less than a decade later, the iPhone maker is now Buffett's largest position -- worth roughly $135 billion and accounting for nearly 41% of his total portfolio.

Let's dig into why Buffett loves Apple stock so much, and assess if now is a good time for investors to scoop up some shares.

Buffett's investment philosophy is surprisingly simple

You don't need to be good at picking individual stocks to mimic Buffett's success. In fact, much of Buffett's investment philosophy revolves around exercising patience and discipline as opposed to trying to identify the "next big thing."

Besides Apple, some of Buffett's largest positions include Coca-Cola , American Express , Occidental Petroleum , Bank of America , and Chevron . The first key item to recognize here is that Buffett is well diversified .

What's more important, however, is taking a look at how long Buffett has owned some of these companies. For example, Buffett has owned Coca-Cola stock since 1988. Although Coca-Cola may be seen by many as a mundane business, Buffett has enjoyed generous returns over the decades thanks to Coca-Cola's reliable, steady growth and dividend program.

Apple is a bit of a different story, though. Buffett has owned Apple stock for less than a decade, and yet it's already ballooned into his largest position.

Clearly, Apple has experienced outsize price appreciation in recent years. Now, with artificial intelligence (AI) taking the spotlight in the technology sector, could investors be looking at a generational opportunity in Apple right now?

Image source: The Motley Fool.

Apple's AI strategy has been revealed

Over the last couple of years, many big tech stalwarts have made splashy moves in the AI realm. Microsoft made a $10 billion investment in OpenAI, the developer behind ChatGPT . Moreover, Alphabet and Amazon each invested in a competitor to OpenAI, Anthropic.

The main thread stitching these investments together is that Microsoft, Amazon, and Alphabet compete fiercely with one another in the cloud computing landscape.

Unlike its peers above, Apple remained suspiciously quiet as it related to its AI ambitions. Considering the company's sales have been in decline for about a year now, I found the lack of an AI roadmap to be unnerving.

However, about a month ago during its Worldwide Developers Conference (WWDC), management finally provided investors with a preview of Apple Intelligence -- the company's long-awaited strategy around AI.

Apple will be partnering with OpenAI to integrate ChatGPT across its suite of hardware products as it looks to bring AI-powered applications to the masses.

Apple's WWDC took place from June 10 to June 14. And since June 10, shares of Apple have soared by 16%.

Unsurprisingly, over the last month many Wall Street analysts have revamped and upgraded their price targets for Apple stock as well.

Is the premium valuation worth it?

As illustrated in the chart below, Apple's price-to-earnings (P/E) and price-to-free-cash-flow (P/FCF) multiples are significantly higher today than they were just a year ago. It's hard for me to justify these premium multiples considering Apple has shown little in the way of growth or innovation for quite some time.

AAPL PE Ratio data by YCharts

On the surface, it looks like investors are encouraged by the bullish sentiment surrounding Apple Intelligence that has led to significant buying activity in the stock. While it can be tempting to follow, buying into momentum is seldom a good strategy.

One other aspect that makes Buffett such a great investor is that he is a contrarian . Buffett does not follow the crowd or chase lofty valuations.

While Apple Intelligence is an intriguing development, the company has yet to show any tangible results from it yet. Furthermore, the initial Apple Intelligence product suite isn't set to be released until the fall.

To me, it looks like investors are buying more into the story around Apple Intelligence, and the current outsize buying activity is rooted in emotional hype as opposed to prudent logic.

While the rising price in Apple stock is good for Berkshire and Buffett, I don't think it's warranted at the moment. Should the company begin to show a turnaround in sales, and perhaps later this year start translating Apple Intelligence into a significant source of growth, scooping up shares could be a good idea. But for now, I would not initiate a position in Apple or add to an existing one.

Bank of America is an advertising partner of The Ascent, a Motley Fool company. Suzanne Frey, an executive at Alphabet, is a member of The Motley Fool's board of directors. American Express is an advertising partner of The Ascent, a Motley Fool company. John Mackey, former CEO of Whole Foods Market, an Amazon subsidiary, is a member of The Motley Fool's board of directors. Adam Spatacco has positions in Alphabet, Amazon, Apple, and Microsoft. The Motley Fool has positions in and recommends Alphabet, Amazon, Apple, Bank of America, Berkshire Hathaway, Chevron, and Microsoft. The Motley Fool recommends Occidental Petroleum and recommends the following options: long January 2026 $395 calls on Microsoft and short January 2026 $405 calls on Microsoft. The Motley Fool has a disclosure policy .

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by Ryan Fagan | Jul 17, 2024

Maggie Rapplean gave birth to her son Roman in June 2023, made partner at Moneta in Dec. 2023 and graduated from UMSL with her MBA in May 2024. (Photo by Derik Holtmann)

Maggie Rapplean is a goal-oriented person. That mindset is one of the reasons the two-time University of Missouri–St. Louis graduate has been so successful in her career as a financial advisor, and it’s also one of the reasons that running is so appealing to her.

Finish the 5K. Finish the 10K. Finish the half-marathon. Set the goal, accomplish the goal. A couple years ago, she set two very big life goals.

“I wanted to grow my family, and I also wanted to pursue partnership,” she said. “So I pursued partnership while pregnant.”

Daunting challenges individually, no doubt. Simultaneously? Downright formidable.

But Rapplean was determined, and to the surprise of exactly zero people who know her, she accomplished both goals. Her son Roman was born in June 2023 – joining her daughter, Maddy, and oldest son, Chase – and she was approved as partner by the board at Moneta Group Investment Advisors on Dec. 13.

“My personality, I was satisfied with making partner for about a week and then started to set new goals to help more people and grow my practice,” she said. “Because now I have two people on my team  who rely on me, so we have to continue the momentum, grow the business and give them career paths.”

One huge element of Rapplean’s path to partnership at Moneta  – along with expanding both her client base and team, exceeding her clients’ financial expectations and passing other required metrics along the way – involved getting her MBA  from UMSL’s College of Business Administration .

“I wanted to have a full scope,” Rapplean said. “I’ve always focused on finance. I’m really good with numbers, but I wanted a broader scope of business. The MBA really got me out of my comfort zone in a lot of areas. The leadership, entrepreneurship and management courses, I really needed to be functional for where I’m at today. The marketing class with Professor Tessa Garcia-Collart was great and gave me new skills I needed to market my practice effectively.”

Rapplean earned her BS in accounting and finance from UMSL and felt prepared by that experience to transition naturally into a job at Wells Fargo Advisors . A few years later, choosing her alma mater for graduate school was an easy decision.

“I’ve always been a big proponent of UMSL’s business school,” she said. “ Professor David Beverly’s courses were awesome. We’ve got a great relationship that I know will be lasting. He taught me to code and write programs, things I’ve never had exposure to, but I grew from that. It was really challenging and interesting, and I feel like I’ve got a broader perspective now.”

She also had a companion for most of her online program.

“My daughter Maddy sat next to me working on my laptop frequently,” Rapplean said. “She would fall asleep on me on Sunday nights. I was honest with my professors about all my responsibilities outside of school, and they were so supportive. Sometimes Maddy was on my lap for Zoom calls, because that’s just what I had to do. I strive to set a good example for my children and show them they can accomplish whatever they are willing to work for.”

Rapplean completed her MBA this May – no, Maddy didn’t get a mini-MBA for sitting on her mom’s lap during all those classes – with a perfect GPA. With her driven personality, anything less wouldn’t have been acceptable. That accomplishment is even more impressive considering that her mom, Lynn Badolato , passed away at the end of January, a few weeks after Rapplean started her final semester and a little more than a month after she made partner.

Her mom was her biggest cheerleader and a big influence on her career path. Rapplean’s dad, Gary, died of cancer when she was just 9, and watching her mom have to deal with the financial aspects of life without any training in that area was a big reason Rapplean chose a career in finance. She credits her mom’s experience as an ER nurse with helping her understand how compassion can be such an important factor for a financial advisor.

“As I took more interest in this career, I realized that my life experiences actually help me have a lot of empathy for my clients,” she said. “I can relate to them and kind of do some storytelling, so they understand the importance of financial planning. Going through everything I did with my mom – I had to put her in independent living, and I served as her power of attorney – gave me that experience. I have a lot of aging clients now, and I help them communicate with their kids. Communication is the key to estate planning, so as hard as my experience was, it makes me better at what I do.”

Those empathetic traits Rapplean learned from her mom have helped shape her life away from the office, too. Fitness has always been a big part of her life, and she loved how the Girls on the Run St. Louis program encouraged girls to get involved and gain confidence and independence as part of the running community. Rapplean started as a “sparkler” – her job was to run with the girls and provide lots of energy, encouragement and motivation – and now she’s on the board of directors .

She does not lose sight of the parallels between running and building her career as a financial advisor — the determined mental approach needed to overcome the challenges and achieve the rewards.

“Without question,” she said. “That’s kind of my whole view on life. I look at them the same way. I’ve got a lot of grit and a lot of perseverance, and I just stay focused on the long game, and I don’t really get thrown off by much.”

Set the goal, accomplish the goal.

And speaking of setting goals, this week, Rapplean is helping to raise money for Girls on the Run by summiting not one, but two mountains in Colorado – Mount Massive (14,429 feet) and Mount Elbert (14,439) – as part of the 14er Challenge . Another difficult quest, but she’s approaching it the same way she approaches every challenge in her life and her career.

“You have to have a lot of perseverance,” she said. “I didn’t have a family member or somebody that passed down business to me. I started from scratch. This is a very male-dominated industry. It’s not that easy to come into a room where there’s not many like you. But it has gotten a whole lot better. You can’t be what you can’t see.”

She pauses.

“And that’s why, too, with getting the MBA, I hope to show other women that it’s good to pursue business and finance. It’s a great career.”

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