Accounting theory
My expertise in accounting is grounded in sustained engagement with its conceptual foundations: how financial statements represent business activity, what constitutes an asset or liability, and how accounting recognises economic relationships beyond formal legal rights.
My doctoral research, completed in 2010, made a substantial accounting theory contribution by examining how the Statements of Accounting Concepts could recognise social, rather than strictly legal, rights in recording business activity. Two publications in 2009 extended this inquiry, examining informal entities and the tax unit, and informal assets and liabilities in the definition of taxable income. This work brings a distinctive perspective to fundamental questions about what accounting recognises, measures and reports.
At UNSW, I taught a course comparing accounting and tax concepts from 2003 to 2005. My contribution to professional accounting education also includes writing Tax and Financial Reporting course materials for the Institute of Chartered Accountants, serving as an examiner and academic examination reviewer, and reviewing the equivalence of an overseas program. Together, these roles demonstrate expertise in accounting scholarship and in the standards expected of the profession.
Accounting practice and auditing
My accounting expertise combines more than three decades of professional grounding with extensive practical experience in financial reporting and auditing. Following early work experience at Arthur Young in 1989, I completed my accounting degree in 1994 and the Institute of Chartered Accountants program in 1997, qualifying as a Chartered Accountant that year. I was awarded Fellowship (FCA) in 2015 in recognition of service to the accounting community, and received recognition of 25 years as a Chartered Accountant in 2022.
I entered accounting practice in 1995 and have been involved in preparing financial statements throughout the years since, alongside extensive auditing experience in public practice. My work also includes legal advice concerning financial statements, adding depth to my understanding of reporting obligations and the implications of accounting judgements.
In 2003 and 2004, I developed and delivered tailored training for the Australian Taxation Office on using accounting and auditing in enforcement and the detection of evasion. This work reflects a central strength of my expertise: applying a rigorous understanding of accounting to scrutinise financial information, identify underlying business activity and support informed professional judgement.
