
Dr Karen Handley
Senior Lecturer
Newcastle Business School
- Email:karen.handley@newcastle.edu.au
- Phone:(02) 4349 4468
Career Summary
Biography
Qualifications
- Doctor of Philosophy, Macquarie University
- Bachelor of Science (Information Processing), Rhodes University
- Master of Business Administration, University of Cape Town - South Africa
Keywords
- Accounting Standards
- Corporate Governance
- Intellectual Capital
- SMEs
- Work-life balance
Professional Experience
UON Appointment
Title | Organisation / Department |
---|---|
Senior Lecturer | University of Newcastle Newcastle Business School Australia |
Senior Lecturer | University of Newcastle Newcastle Business School Australia |
Academic appointment
Dates | Title | Organisation / Department |
---|---|---|
27/5/2013 - 26/5/2017 | Postdoctoral Research Fellow | Macquarie University Department of Accounting and Corporate Governance Australia |
4/2/2019 - | Senior Lecturer | Faculty of Business & Law, The University of Newcastle Newcastle Business School Australia |
3/3/2020 - 31/12/2020 |
Associate Professor and Assistant Dean International - Strategy and Programs Associate Professor Karen Handley is the Assistant Dean International - Strategy and Programs in the Faculty of Business and Law at the University of Newcastle. |
Faculty of Business and Law, University of Newcastle PVC Office, Faculty of Business and Law Australia |
Awards
Member
Year | Award |
---|---|
2019 |
Academic Advisory Panel of Australian Accounting Standards Board Member Australian Accounting Standards Board |
Prize
Year | Award |
---|---|
2020 |
Faculty of Business and Law, Excellence in Teaching Award for an Individual Faculty of Business and Law, University of Newcastle |
Teaching
Code | Course | Role | Duration |
---|---|---|---|
GSBS6130 |
Corporate Finance Faculty of Business and Law University of Newcastle |
Course Coordinator | 4/9/2017 - 3/11/2017 |
ACFI3000 |
Contemporary Accounting Issues Faculty of Business and Law University of Newcastle |
Course coordinator | 8/1/2018 - 13/4/2018 |
ACFI3001 |
Accounting Theory Faculty of Business & Law, The University of Newcastle |
Lecturer and coordinator | 10/1/2018 - 7/2/2018 |
ACFI3009 |
Contemporary Accounting Issues Faculty of Business & Law, The University of Newcastle |
Coordinator and lecturer | 26/2/2019 - 30/6/2020 |
GSBS6200 |
Financial and Management Accounting Faculty of Business and Law University of Newcastle |
Coordinator and lecturer | 22/5/2018 - 7/8/2018 |
ACFI3000 |
Contemporary Accounting Issues Faculty of Business and Law University of Newcastle |
Coordinator and lecturer | 1/3/2018 - 7/6/2018 |
ACFI3001 |
Accounting Theory Newcastle Business School - The University of Newcaslte |
ACFI3001 - Accounting Theory | 1/2/2017 - 30/6/2020 |
ACFI3006 |
Personal Financial Planning Faculty of Business & Law, The University of Newcastle |
Course Coordinator | 24/7/2017 - 30/10/2017 |
ACFI3000 |
Contemporary Accounting Issues Faculty of Business & Law, The University of Newcastle |
Coordinator and lecturer | 30/7/2018 - 5/11/2018 |
Publications
For publications that are currently unpublished or in-press, details are shown in italics.
Book (1 outputs)
Year | Citation | Altmetrics | Link |
---|---|---|---|
2014 | Hutchinson M, Handley K, University M, A Humane Reckoning From Accounting to Accountability at Macquarie, 1964 - 2014 (2014) |
Chapter (3 outputs)
Year | Citation | Altmetrics | Link | |||||
---|---|---|---|---|---|---|---|---|
2017 |
Handley KL, Ross-Smith A, Wright S, 'The Same or Different: How women have become included in corporate leadership in Australia', Inclusive Leadership - Negotiating Gendered Spaces, Palgrave Macmillan, Sydney 93-124 (2017)
|
|||||||
2017 |
Handley K, McGrath-Champ S, Leung P, 'A new way of working: Flexibility and work-life balance in the accounting profession in Australia', Anywhere Working and the New Era of Telecommuting, IGI Global, Hershey, PA. 113-143 (2017)
|
|||||||
2017 |
Handley K, McGrath-Champ S, Leung P, 'A new way of working: Flexibility and work-life balance in the accounting profession in Australia', Remote Work and Collaboration: Breakthroughs in Research and Practice, IGI Global, Hershey, PA 113-144 (2017)
|
Journal article (5 outputs)
Year | Citation | Altmetrics | Link | |||||
---|---|---|---|---|---|---|---|---|
2020 |
Handley K, Evans E, Wright S, 'Understanding participation in accounting standard-setting: the case of
AASB ED
192
Revised Differential Reporting Framework', Accounting & Finance, 60 3621-3645 (2020) [C1]
|
|||||||
2017 |
Perkiss S, Handley KL, 'Making sense of contemporary disasters: a liquid development perspective', International Journal of Sociology and Social Policy, (2017)
|
|||||||
2017 |
Handley KL, Wright S, Evans E, 'SME reporting in Australia: Where to now for decision--usefulness?', Australian Accounting Review, (2017)
|
|||||||
2015 |
Islam MA, Haque S, Dissanayake T, Leung P, Handley K, 'Corporate Disclosure in Relation to Combating Corporate Bribery: A Case Study of Two Chinese Telecommunications Companies', Australian Accounting Review, 25 309-326 (2015) © 2015 CPA Australia Ltd (CPA Australia). This paper investigates the association between global community concerns about bribery activities and anti-bribery disclosure practices ... [more] © 2015 CPA Australia Ltd (CPA Australia). This paper investigates the association between global community concerns about bribery activities and anti-bribery disclosure practices by two Chinese telecommunication companies operating internationally, namely China Mobile and ZTE. Based on content analysis of annual reports and global news media articles over a period of 16years from 1995-2010, the findings suggest that the changes in the level of disclosures by the two major Chinese telecommunications companies were closely associated with the level of international concerns over bribery practices within the Chinese telecommunications industry. This finding indicates that the companies adopt anti-bribery disclosure practices in order to minimise the gap of trust (social capital) between companies themselves and global stakeholders. In this paper we argue that, for domestic companies in China, culturally constructed social capital, such as guanxi, creates a level of trust between managers and their stakeholders, which obviates the need for managers to disclose anti-bribery performance information. However, for companies operating internationally, as social capital is inadequate to bridge the gap of trust between managers and global stakeholders, managers use disclosures of anti-bribery performance information as a way to minimise such a gap.
|
|||||||
Show 2 more journal articles |
Conference (1 outputs)
Year | Citation | Altmetrics | Link | ||
---|---|---|---|---|---|
2018 |
Handley K, Wright S, Ross-Smith A, 'A comparison of the profiles of new male and female directors: An Australian case study', A comparison of the profiles of new male and female directors: An Australian case study, Melbourne, Australia (2018)
|
Other (1 outputs)
Year | Citation | Altmetrics | Link |
---|---|---|---|
2017 | Handley KL, 'Flexible working in the accounting profession: Should accounting firms be doing more to enable employees to embrace flexible working arrangements?', (2017) [O1] |
Report (2 outputs)
Year | Citation | Altmetrics | Link |
---|---|---|---|
2017 | Handley KL, McGrath-Champ S, Leung P, 'Flexibility in the Accounting Profession in Australia' (2017) | ||
2015 | Handley KL, Leung P, McGrath-Champ S, Kidd M, 'Work conditions, balance and gender equity: A study of chartered accountants 1995 to 2013', Chartered Accountants Australia and New Zealand (2015) |
Grants and Funding
Summary
Number of grants | 6 |
---|---|
Total funding | $231,748 |
Click on a grant title below to expand the full details for that specific grant.
Highlighted grants and funding
SMEs and return to work post-COVID-19$144,388
Funding body: State Insurance Regulatory Authority
Funding body | State Insurance Regulatory Authority |
---|---|
Project Team | Doctor Karen Handley, Doctor Courtney Molloy |
Scheme | Research Consultancy Agreement |
Role | Lead |
Funding Start | 2020 |
Funding Finish | 2022 |
GNo | G2000830 |
Type Of Funding | C2220 - Aust StateTerritoryLocal - Other |
Category | 2220 |
UON | Y |
Mental Health in micro business owners$34,768
Funding body: NSW State Insurance Regulatory Authority
Funding body | NSW State Insurance Regulatory Authority |
---|---|
Project Team | Doctor Courtney Molloy, Doctor Karen Handley, Mrs Leanne Faulkner, Associate Professor Suzanne Ryan |
Scheme | Performance and Management Services |
Role | Investigator |
Funding Start | 2020 |
Funding Finish | 2021 |
GNo | G2000834 |
Type Of Funding | C1600 - Aust Competitive - StateTerritory Govt |
Category | 1600 |
UON | Y |
Understanding the social impact of an industry organisation in shaping regional collaboration and capability$5,000
Funding body: Central Coast Industry Connect Ltd
Funding body | Central Coast Industry Connect Ltd |
---|---|
Project Team | Doctor Courtney Molloy, Doctor Karen Handley |
Scheme | Research Project |
Role | Investigator |
Funding Start | 2019 |
Funding Finish | 2019 |
GNo | G1900574 |
Type Of Funding | C3111 - Aust For profit |
Category | 3111 |
UON | Y |
20202 grants / $179,156
SMEs and return to work post-COVID-19$144,388
Funding body: State Insurance Regulatory Authority
Funding body | State Insurance Regulatory Authority |
---|---|
Project Team | Doctor Karen Handley, Doctor Courtney Molloy |
Scheme | Research Consultancy Agreement |
Role | Lead |
Funding Start | 2020 |
Funding Finish | 2022 |
GNo | G2000830 |
Type Of Funding | C2220 - Aust StateTerritoryLocal - Other |
Category | 2220 |
UON | Y |
Mental Health in micro business owners$34,768
Funding body: NSW State Insurance Regulatory Authority
Funding body | NSW State Insurance Regulatory Authority |
---|---|
Project Team | Doctor Courtney Molloy, Doctor Karen Handley, Mrs Leanne Faulkner, Associate Professor Suzanne Ryan |
Scheme | Performance and Management Services |
Role | Investigator |
Funding Start | 2020 |
Funding Finish | 2021 |
GNo | G2000834 |
Type Of Funding | C1600 - Aust Competitive - StateTerritory Govt |
Category | 1600 |
UON | Y |
20191 grants / $5,000
Understanding the social impact of an industry organisation in shaping regional collaboration and capability$5,000
Funding body: Central Coast Industry Connect Ltd
Funding body | Central Coast Industry Connect Ltd |
---|---|
Project Team | Doctor Courtney Molloy, Doctor Karen Handley |
Scheme | Research Project |
Role | Investigator |
Funding Start | 2019 |
Funding Finish | 2019 |
GNo | G1900574 |
Type Of Funding | C3111 - Aust For profit |
Category | 3111 |
UON | Y |
20161 grants / $20,000
Accounting for Intangibles in SMEs$20,000
Funding body: PKF Australia
Funding body | PKF Australia |
---|---|
Project Team | Dr John Dumay, Dr Karen Handley |
Scheme | Research grant |
Role | Investigator |
Funding Start | 2016 |
Funding Finish | 2016 |
GNo | |
Type Of Funding | External |
Category | EXTE |
UON | N |
20141 grants / $20,592
Determining viable thresholds for SME reporting in Australia$20,592
Financial reporting for unlisted entities in Australia is unique in the world, and has been the subject of change and uncertainty regarding future change in recent years. One of the future changes is the proposed removal of the reporting entity concept, which currently determines the requirements for financial reporting for unlisted entities (Hamidi-Ravari, 2014). The reporting entity concept allows companies to self-assess whether there are users of their financial statements and, if not, to produce Special Purpose Financial Statements (SPFS) rather than General Purpose Financial Statements (GPFS). This translates directly into lower costs for those entities producing SPFS, because GPFS require compliance with IFRS measurement and recognition principles.
In the absence of the reporting entity concept, regulators will be required to provide directives regarding which entities should produce GPFS. The determination of these directives is difficult. Some suggestions already appear in AASB documents. First, SAC1 includes some guidance for entities that are uncertain about the existence of users. These indicators include financial characteristics, the separation of management and ownership interest and economic or political importance. Research commissioned by the AASB and ASIC indicates inconsistent interpretation of these principles in practice. Second, ITC12 suggests defined thresholds relating to turnover and assets (AASB, 2007). This approach was not repeated in ED192 after criticism from practitioners (AASB, 2009). Third, ITC12 suggests that a measure of ‘public accountability’ could be tied to the publishing of financial statements on a website or filing with ASIC. Filing with ASIC translates to a size measure as well, as the Corporations Act 2001 stipulates that filing is linked to thresholds determined by turnover, assets and number of employees. In addition, these thresholds have not been revised for quite some time. Whatever new thresholds are set by the regulators in the absence of the reporting entity concept, some entities that previously produced SPFS are likely to have to now produce GPFS, resulting in an increased cost burden for these entities.
In addition, very little is known about Australian unlisted entities. This is because their financial statements are expensive to source, as ASIC charges a fee for access. The cost puts access to a viable dataset for empirical research beyond the reach of most university research teams, and manual coding from PDF reports adds to this burden. To support this research project, the Faculty of Business and Economics at Macquarie University has agreed to purchase a single-year sample of financial data for 2000 unlisted companies from Dun and Bradstreet. We will augment this by accessing company websites and publicly available documents. Using this data, this project then seeks to empirically and systematically investigate the possible thresholds to use as triggers for different reporting standards in the place of the reporting entity concept. In an adaptation of a study by Eirle and Helduser (2013), different criteria that should signal the existence of external users are statistically tested against potential thresholds to find those that are significantly related. The research question that will be examined in this study is ‘How effectively do different criteria capture likely users of financial reports?’
References:
AASB, 2007. ITC 12 - Request for comment on a proposed revised differential reporting regime for Australia and IASB Exposure draft of a proposed IFRS for small and medium-sized entities. Available: http://www.aasb.com.au/search-result.aspx?search=gefl%C2%9Dk%C2%A0%C2%99%C2%A6%C2%95%C2%9C%C2%A9a%60s%C2%AF%C2%9Aa%C2%A9}%C2%89%C2%B0IY\ [Accessed 13 July 2009].
AASB, 2009. Differential financial reporting - Reducing disclosure requirements. Available: http://www.aasb.gov.au/admin/file/content105/c9/AASB_Consultation_Paper.pdf [Accessed 7 December 2009].
Hamidi-Ravari, A. 2014. AASB Essay 2014-1 The critical role of the reporting entity concept in Australian financial reporting. In: AASB RESEARCH CENTRE (ed.) AASB Essay Series.
Funding body: Institute of Chartered Accountants in Australia
Funding body | Institute of Chartered Accountants in Australia |
---|---|
Project Team | Dr Karen Handley, Dr Sue Wright, Dr Elaine Evans |
Scheme | Research Grant |
Role | Lead |
Funding Start | 2014 |
Funding Finish | 2015 |
GNo | |
Type Of Funding | Aust Competitive - Non Commonwealth |
Category | 1NS |
UON | N |
20101 grants / $7,000
Standard setting for Australian Small and Medium-sized Entities (SMEs): What are user requirements and how were users involved in the creation of the differential reporting standard?$7,000
Funding body: Institute of Chartered Accountants in Australia
Funding body | Institute of Chartered Accountants in Australia |
---|---|
Project Team | Karen Handley, Dr Sue Wright, Dr Elaine Evans |
Scheme | Research Grant |
Role | Lead |
Funding Start | 2010 |
Funding Finish | 2011 |
GNo | |
Type Of Funding | Grant - Aust Non Government |
Category | 3AFG |
UON | N |
Research Supervision
Number of supervisions
Current Supervision
Commenced | Level of Study | Research Title | Program | Supervisor Type |
---|---|---|---|---|
2021 | PhD | Consideration of Corporate Governance Mechanisms on Corruption Culture in Detecting Management Misconduct in Australia | PhD (Accounting & Finance), College of Human and Social Futures, The University of Newcastle | Principal Supervisor |
2019 | PhD | The Mental Health of Small Business Owners in Australia – What Impacts their Mental Wellbeing and Access to Support? | PhD (Management), College of Human and Social Futures, The University of Newcastle | Co-Supervisor |
2014 | PhD | The Effect of Corporate Governance on the Extent and Quality of Corporate Internet Disclosures: Evidence in Australia | PhD (Accounting & Finance), College of Human and Social Futures, The University of Newcastle | Co-Supervisor |
Past Supervision
Year | Level of Study | Research Title | Program | Supervisor Type |
---|---|---|---|---|
2019 | Honours |
Work-life Balance and Entrepreneurs: Myth or Reality Vanessa McDonald completed her Honours thesis in 2019 under the supervision of Dr Courtney Molloy and Dr Karen Handley. Her thesis was entitled "Work-life balance and entrepreneurs: Myth or Reality? |
Business & Management, Faculty of Business and Law, University of Newcastle | Co-Supervisor |
2019 | Honours |
The effectiveness of ASX Corporate Governance Recommendations: Management misconduct in ASX Australian listed companies Mary Kazembe completed her Honours thesis in 2019 under the supervision of Dr Michael Seamer and Dr Karen Handley. Her thesis was entitled "The effectiveness of ASX Corporate Governance Recommendations: Management misconduct in ASX Australian listed companies". |
Accounting, Faculty of Business and Law, University of Newcastle | Co-Supervisor |
2019 | Honours |
The adoption of IFRS 9 by Banks: An Australian Perspective Jeremy Niass completed his Honours degree (First Class) in June 2019 under the supervision of Prof Sue Wright and Dr Karen Handley. His thesis title was "The adoption of IFRS 9 by Banks: An Australian Perspective". |
Accounting, Faculty of Business and Law, University of Newcastle | Co-Supervisor |
Dr Karen Handley
Position
Senior Lecturer
Newcastle Business School
College of Human and Social Futures
Contact Details
karen.handley@newcastle.edu.au | |
Phone | (02) 4349 4468 |
Office
Room | B.O. 1.24. |
---|---|
Building | Business Offices Ourimbah |
Location | Ourimbah 10 Chittaway Road Ourimbah, NSW 2258 Australia |