Associate Professor Michael Seamer

Associate Professor Michael Seamer

Casual Academic

Newcastle Business School (Accounting and Finance)

Career Summary

Biography

Michael is a senior lecturer who has been with the University of Newcastle since 1995. Prior to that Michael spent 13 years as a manager in large Chartered Accounting firms in both Perth and Newcastle. Michael is an award winning lecturer whose teaching interests include financial accounting and corporate governance with a specialisation in taxation studies. He has a 1st Class Honours degree in Commerce and completed his PHD on the role of corporate governance in limiting agency conflict. Michael has presented his corporate governance research internationally and has regularly contributed to academic journals as well as local and national media. Michael also consults to the private sector and has advised Federal parliamentarians.

Research Expertise
Corporate Governance with particular focus on its potential impact on such management misconduct as corporate fraud, inadequate disclosure etc.

Teaching Expertise
Australian taxation, financial accounting and corporate governance

Administrative Expertise
School administration, international and domestic student marketing

Collaborations
Corporate Governance Corporate Fraud Corporate Disclosure


Qualifications

  • PhD, University of Newcastle
  • Bachelor of Commerce, Murdoch University
  • Bachelor of Commerce (Honours), University of Newcastle

Keywords

  • Corporate Disclosure
  • Corporate Fraud
  • Corporate Governance
  • Financial Accounting
  • Taxation

Professional Experience

UON Appointment

Title Organisation / Department
Casual Academic University of Newcastle
Newcastle Business School
Australia
Casual Academic University of Newcastle
Newcastle Business School
Australia
Casual Academic University of Newcastle
Newcastle Business School
Australia

Professional appointment

Dates Title Organisation / Department
1/1/1990 - 1/7/1995 Manager - Chartered Accounting Cutcher & Neale Chartered Accountants
Australia
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Publications

For publications that are currently unpublished or in-press, details are shown in italics.


Chapter (2 outputs)

Year Citation Altmetrics Link
2017 Seamer MJ, Al Mamun M, Yasser, Heyden MLM, 'Women on Corporate Boards and Financial Performance in Fast-Emerging Markets: Insights from Malaysia', The Palgrave Handbook of Leadership in Transforming Asia, Palgrave Macmillan, United kingdom 349-364 (2017) [B1]
2016 Al Mamun A, Heyden MLM, Seamer M, 'Corporate Social Action in Developing Economies', Corporate Responsibility: Social Action, Institutions and Governance, Palgrave Macmillan, New York 38-72 (2016) [B1]

Journal article (15 outputs)

Year Citation Altmetrics Link
2021 Al-Mamun A, Seamer M, 'The influence of institutional qualities on CSR engagement: a comparison of developed and developing economies', Meditari Accountancy Research, (2021)

Purpose: This study aims to investigate the effects of institutional qualities on corporate social responsibility (CSR) engagement from a global perspective. Design/methodology/ap... [more]

Purpose: This study aims to investigate the effects of institutional qualities on corporate social responsibility (CSR) engagement from a global perspective. Design/methodology/approach: The authors examine CSR engagement across 83 developed and developing economies focusing on four potential institutional drivers: the rule of law, economic financial development, human capital formation and exposure to international trade. Findings: The authors find that the level of human capital formation and financial development is positively associated with CSR engagement in both developing and developed economies. However, the rule of law was only associated with CSR engagement in developing economies whereas the level of international trade was found having no association with CSR engagement across both developed economies and developing economies. Research limitations/implications: The effect of macroinstitutional qualities on aggregate CSR engagement practices across 83 developed and developing economies was examined; however, the analysis did not attempt to identify the relevance of these institutional factors at the micro or mezzo level and how they interplay with firm-level factors. Practical implications: The empirical findings in this study offer some important insights into the theoretical constructs of institutional qualities and institutional logics that impact CSR engagement from both developing and developed economy contexts. Not only will these findings encourage regulators and stakeholders to call for enhanced CSR engagement, it will also benefit the accounting and assurance profession¿s efforts to evaluate organizational risk and mitigate corporate opportunistic use of CSR disclosure. The finding that strengthening a country¿s rule of law enhances CSR engagement in developing economies is further evidence for the current debate in the accounting literature regarding mandating firm CSR disclosure. Originality/value: The authors conclude that improving the level of human capital formation and encouraging financial development is important for the overall social well-being of all economies, whereas developing economies can further encourage CSR engagement by enhancing their rule of law.

DOI 10.1108/MEDAR-02-2020-0768
2021 Al-Mamun A, Seamer M, 'Board of director attributes and CSR engagement in emerging economy firms: Evidence from across Asia', Emerging Markets Review, 46 (2021) [C1]

This study investigates the relationship between the board of director attributes and corporate social responsibility (CSR) engagement across a sample of Asian emerging economy fi... [more]

This study investigates the relationship between the board of director attributes and corporate social responsibility (CSR) engagement across a sample of Asian emerging economy firms. We find a statistically positive relationship between CSR engagement and several directors' attributes including their political influence, international experience, business expertise, other directorships held and independence from management. These empirical results indicate that while corporate governance recommendations designed for developed economy firms are relevant for emerging economy firms, additional director attributes are also important in encouraging CSR engagement in emerging economy firms given the divergent institutional and resource dependency issues they face.

DOI 10.1016/j.ememar.2020.100749
Citations Scopus - 1
2020 Hodgson A, Seamer M, Uylangco K, 'Does stronger corporate governance constrain insider trading? Asymmetric evidence from Australia', Accounting and Finance, 60 2665-2687 (2020) [C1]
DOI 10.1111/acfi.12423
Citations Scopus - 2Web of Science - 1
2018 Inya P, Psaros J, Seamer M, 'The Relevance of Western Corporate Governance in Mitigating Management Misconduct in Thailand', Emerging Markets Finance and Trade, 54 1425-1441 (2018) [C1]

This article provides empirical evidence on the relevance of structures central to Western models of corporate governance in mitigating management misconduct in Thailand. We find ... [more]

This article provides empirical evidence on the relevance of structures central to Western models of corporate governance in mitigating management misconduct in Thailand. We find no evidence supporting the effectiveness of Western-based corporate governance structures such as board independence, audit committee effectiveness, and separating the roles of CEO and Board Chair in limiting management misconduct. However, we do find evidence supportive of independent directors with more experience and longer tenure, the presence of institutional ownership, and concentrated controlling ownership in limiting management misconduct. This provides some support for the validity of resource dependency theory in an emerging economy setting.

DOI 10.1080/1540496X.2017.1307102
Citations Scopus - 1
Co-authors Jim Psaros
2018 Seamer MJ, Docherty P, Psaros J, Brookes P, 'Internal Governance Does Matter to Equity Returns but Much More So During Flights to Quality', Journal of Applied Corporate Finance, 30 39-52 (2018) [C1]
Citations Web of Science - 1
Co-authors Jim Psaros, Paul Docherty
2018 Choi B, Lee D, Seamer M, 'Australian Enterprise Risk Management Practices and Corporate Governance', Company and Securities Law Journal, 36 404-433 (2018) [C1]
Co-authors Doowon Lee, Bobae Choi
2017 Seamer MJ, Al Mamun M, Yasser, 'Do Corporate Boards Affect Firm Performance? New Evidence from an Emerging Economy', International Journal of Productivity and Performance Management, 66 724-741 (2017) [C1]
Citations Scopus - 5
2015 Hutchinson M, Seamer M, Chapple LE, 'Institutional Investors, Risk/Performance and Corporate Governance', The International Journal of Accounting, 50 31-52 (2015) [C1]
DOI 10.1016/j.intacc.2014.12.004
Citations Scopus - 42
2015 Psaros J, Seamer MJ, 'Ranking corporate governance of Australia's top companies: A decade on', Australian Accounting Review, 25 405-412 (2015) [C1]
DOI 10.1111/auar.12088
Citations Scopus - 2Web of Science - 2
Co-authors Jim Psaros
2015 Seamer M, Melia A, 'Remunerating non-executive directors with stock options: who is ignoring the regulator?', Accounting Research Journal, 28 251-267 (2015) [C1]
DOI 10.1108/ARJ-12-2013-0092
Citations Scopus - 3
Co-authors Adrian Melia
2014 Seamer M, 'Does Effective Corporate Governance Facilitate Continuous Market Disclosure?', Australian Accounting Review, 24 111-126 (2014) [C1]
DOI 10.1111/auar.12005
Citations Scopus - 10
2004 Psaros J, Seamer MJ, 'Australian Audit Committees - Do They Meet Best Practice Guidelines', Australian Accounting Review, 14 77-85 (2004) [C1]
DOI 10.1111/j.1835-2561.2004.tb00244.x
Citations Scopus - 10
Co-authors Jim Psaros
2003 Psaros J, Seamer MJ, 'The AXS's new corporate governance guidelines have generated fierce and heated debate. But is corporate Australia missing the point?', CACharter, 74 46-47 (2003) [C3]
Co-authors Jim Psaros
2002 Frost GR, Seamer MJ, 'Adoption of environmental reporting and management practices: An analysis of New South Wales public sector entities', Financial Accountability & Management In Governments, Public Services and Charities, 18 103-127 (2002) [C1]
2001 Psaros J, Seamer MJ, 'The Unravelling of the House of Scarfe', Charter, 4 44-47 (2001) [C3]
Co-authors Jim Psaros
Show 12 more journal articles

Review (1 outputs)

Year Citation Altmetrics Link
2003 Psaros J, Seamer MJ, 'Horwath 2003 Corporate Governance Report', Horwath 2003 Corporate Governance Report (2003) [D1]
Co-authors Jim Psaros

Conference (6 outputs)

Year Citation Altmetrics Link
2015 Seamer MJ, Choi B, Lee D, 'The Relationship Between Corporate Governance and Firm Enterprise Risk Management Practice', Glasgow, Scotland (2015) [E3]
Co-authors Bobae Choi, Doowon Lee
2015 Mamun A, Heyden, Seamer, 'Conceptualizing CSR as innovation adoption by emerging Asian economies: How the rate of diffusion and corporate governance influence performance potential', New York (2015) [O1]
2015 Mamun A, Seamer D, Heyden D, 'Institutional drivers of CSR adoption in emerging economies: Examining interactions between macro and mezzo effects', University of Massachusetts Boston (2015) [O1]
2013 Melia A, Seamer M, 'Remunerating non-executive directors with stock options is Australian board independence being bought?', Perth (2013)
Co-authors Adrian Melia
2009 Seamer MJ, Psaros J, 'Corporate governance as a facilitator of continuous market disclosure', Symposium on the Multiple Facets of Governance. Symposium Program, Newcastle, NSW (2009) [E2]
Co-authors Jim Psaros
2003 Psaros J, Seamer MJ, 'Australian Audit Committees - Do They Meet Best Practice Guidelines', AFAANZ 2003 Annual Conference, Brisbane (2003) [E1]
Co-authors Jim Psaros
Show 3 more conferences

Report (1 outputs)

Year Citation Altmetrics Link
2004 Psaros J, Seamer MJ, 'Horwath 2004 Corporate Governance Report', Horwath (NSW) Pty Ltd, 70 (2004) [R1]
Co-authors Jim Psaros
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Grants and Funding

Summary

Number of grants 3
Total funding $5,794

Click on a grant title below to expand the full details for that specific grant.


20151 grants / $3,000

IFRS, Internal Governance and Director's Trading$3,000

Funding body: Accounting & Finance Association of Australia and New Zealand Ltd

Funding body Accounting & Finance Association of Australia and New Zealand Ltd
Project Team Associate Professor Michael Seamer, Dr Katherine Uylangco
Scheme Small Research Consultancy
Role Lead
Funding Start 2015
Funding Finish 2015
GNo G1501111
Type Of Funding C3100 – Aust For Profit
Category 3100
UON Y

20041 grants / $1,790

2004 Annual International Business & Economic Research Conference, 4-8 October 2004, USA$1,790

Funding body: University of Newcastle

Funding body University of Newcastle
Project Team Associate Professor Michael Seamer
Scheme Travel Grant
Role Lead
Funding Start 2004
Funding Finish 2004
GNo G0184833
Type Of Funding Internal
Category INTE
UON Y

20001 grants / $1,004

European Accounting Association 23rd Annual Congress.$1,004

Funding body: University of Newcastle

Funding body University of Newcastle
Project Team Associate Professor Michael Seamer
Scheme Travel Grant
Role Lead
Funding Start 2000
Funding Finish 2000
GNo G0180334
Type Of Funding Internal
Category INTE
UON Y
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Research Supervision

Number of supervisions

Completed3
Current1

Current Supervision

Commenced Level of Study Research Title Program Supervisor Type
2014 PhD The Effect of Corporate Governance on the Extent and Quality of Corporate Internet Disclosures: Evidence from Australia PhD (Accounting & Finance), College of Human and Social Futures, The University of Newcastle Principal Supervisor

Past Supervision

Year Level of Study Research Title Program Supervisor Type
2019 PhD The Influences of CSR Practices on Employees' Perceptions of the Organisation PhD (Management), College of Human and Social Futures, The University of Newcastle Principal Supervisor
2018 PhD Corporate Governance and Corporate Social Responsibility (CSR): Implication for Developing Economy Firms PhD (Accounting & Finance), College of Human and Social Futures, The University of Newcastle Principal Supervisor
2013 PhD Corporate Governance and Management Misconduct in Thailand PhD (Accounting & Finance), College of Human and Social Futures, The University of Newcastle Co-Supervisor
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News

Scholarship award for Kenya’s Young Entrepreneur Challenge winner

May 22, 2018

A mobile app to enable farmers in rural Kenya to advertise and sell any daily surplus crops has won the 2018 Nairobi Young Entrepreneur Challenge, hosted by the Newcastle Business School.

Associate Professor Michael Seamer

Positions

Casual Academic
Newcastle Business School
College of Human and Social Futures

Casual Academic
Newcastle Business School
College of Human and Social Futures

Focus area

Accounting and Finance

Contact Details

Email michael.seamer@newcastle.edu.au
Phone (02) 4921 5992
Fax (02) 4921 6905

Office

Room X-635
Building NeW Space
Location City Campus

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