Professor Sue Wright
Honorary Professor
Newcastle Business School
Career Summary
Biography
Sue Wright is an academic leader in the field of financial analysis in Australia and is currently Professor of Accounting and Assistant Dean, Research Training at the University of Newcastle.
Sue is an Associate Editor of Australian Journal of Management and serves on the Editorial Boards of Accounting Research Journal and Meditari. She has also been a peer reviewer for the Australian Research Council’s Excellence in Research for Australia (ERA).
She is the Australasian representative on the European Accounting Association’s Board from 2015 to 2021, and a previous Australian President of the Accounting and Finance Association of Australia and New Zealand (AFAANZ) from 2011 - 2013.
Within the field of financial analysis, Sue's research examines corporate governance, financial regulation and financial reporting issues in Australia. She analyses their impact on firm performance and market performance measures, across all sectors, and with a focus on banking and large proprietary companies. Sue is currently supervising PhD, DBA and masters students in these areas.
She also has an on-going interest in financial literacy, and teaching ethics in accounting. She wrote a set of papers on teaching ethics in the tertiary curriculum in a multicultural setting that was motivated by her membership of the Consultative Advisory Group to the IFAC (International Federation of Accountants) board, IAESB (International Accounting Education Standards Board), from 2009 - 2013.
Sue has close to 40 refereed papers across both the accounting and finance disciplines. They have been published in prestigious international journals, including Accounting Auditing and Accountability Journal, Journal of Business Ethics, Corporate Governance An International Review, Accounting and Business Research, International Journal of Accounting, Multinational Finance Journal, Abacus, and Accounting and Finance, and in regional journals with both academic and practitioner readerships including Journal of Contemporary Accounting and Economics, Accounting Research Journal, Australian Accounting Review, Australian Economic Review, Managerial Auditing Journal, Pacific Accounting Review, and JASSA. She has also published three research-based book chapters and several articles in professional journals.
She has been the recipient of over $1 million in research grants from organisations including ACCA, ANZ Bank, AFAANZ, CAANZ, CIFR, CPA and Financial Literacy Australia.
Sue is the leading author on the popular Australasian textbook Business Analysis and Valuation [Using Financial Statements], and has also authored textbooks on investments and introductory accounting.
Prior to joining University of Newcastle in 2017, Sue worked at Macquarie University, rising from the position of Tutor in Accounting to Associate Professor in Accounting and Finance. At both universities, she has obtained extensive experience in management positions, including Assistant Dean Research Training, Academic Senate, Acting Head of Department of Applied Finance and Actuarial Studies, Acting Head of Department of Accounting and Finance, and Faculty Board.
Sue’s contributions to Macquarie University were honoured with a Dean's Award for Service to Academia in 2013, and a Macquarie University Outstanding Service Award in 2007.
Prior to entering academia, Sue worked for several years with the Reserve Bank of Australia in policy areas related to bank supervision and reporting. Her PhD examined the comparative information content of accounting and share prices for Australian banks 1960-1990.
Qualifications
- Doctor of Philosophy, Macquarie University
- Bachelor of Arts (Honours), Macquarie University
Keywords
- corporate governance
- financial analysis
- financial literacy
- financial regulation
- financial reporting
Professional Experience
Academic appointment
Dates | Title | Organisation / Department |
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31/1/2017 - 25/1/2018 | Professor of Accounting | Faculty of Business and Law University of Newcastle Newcastle School of Business Australia |
1/1/2007 - 30/6/2017 |
Associate Professor in Accounting and Finance Prior to joining University of Newcastle in 2017, Sue worked at Macquarie University, rising from the position of Tutor in Accounting to Associate Professor in Accounting and Finance. At both universities, she has obtained extensive experience in management positions, including Assistant Dean Research Training, Academic Senate, Acting Head of Department of Applied Finance and Actuarial Studies, Acting Head of Department of Accounting and Finance, and Faculty Board. Sue’s contributions to Macquarie University were honoured with a Dean's Award for Service to Academia in 2013, and a Macquarie University Outstanding Service Award in 2007. |
Macquarie University Australia |
Publications
For publications that are currently unpublished or in-press, details are shown in italics.
Chapter (1 outputs)
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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, N.S.W. 93-124 (2017) [B1]
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Journal article (78 outputs)
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2024 |
Huber E, Harris L, Wright S, White A, Raduescu C, Zeivots S, et al., 'Towards a framework for designing and evaluating online assessments in business education', Assessment and Evaluation in Higher Education, 49 102-116 (2024) [C1] With the recent and rapid transition to online teaching and learning in higher education, this explanatory study investigated the key design considerations used by business educat... [more] With the recent and rapid transition to online teaching and learning in higher education, this explanatory study investigated the key design considerations used by business educators designing assessments suitable for online delivery. From a comprehensive literature review, we identified five key design considerations for online assessments: they must (1) assure academic integrity; (2) allow for provision of quality feedback; (3) support a positive learning experience for students; (4) assure the integrity of student information; and (5) ensure all students have an equal chance to complete the assessment successfully. An additional consideration (authenticity) was identified through a survey of educators and four focus group discussions. Our analysis confirmed that scale of delivery and resource limitations, along with institutional policies and accreditation requirements, are broader and interrelated contextual factors that influence practices and decisions about assessment design. Focus group participants also identified constraints and trade-offs they negotiated in designing, evaluating and implementing online assessments. Based on our findings we propose a framework to assist educators in best-practice decision-making about online assessment design and contribute to the discourse between educators, higher education providers and professional accreditation bodies regarding online assessment.
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2024 |
Islam A, Singh H, Sultana N, Wright S, 'When it's not personal but positional: The upside of
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2023 |
Shan Y, Wright S, 'The Editorial', AUSTRALIAN ACCOUNTING REVIEW, 33 3-4 (2023)
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2023 |
Chen XC, Choi KW, Wright S, Wu H, 'The effectiveness of sanctions on disclosure regulation: Australian evidence', Accounting and Finance, 63 3841-3872 (2023) [C1] We investigate the deterrent effects of securities law enforcement sanctions with different levels of severity. Our setting is Australia's Continuous Disclosure Regulation, w... [more] We investigate the deterrent effects of securities law enforcement sanctions with different levels of severity. Our setting is Australia's Continuous Disclosure Regulation, which features a range of sanctions from light through to more punitive. We find that after civil and administrative sanctions are imposed on a firm, market liquidity of industry-peer firms significantly improves relative to non-industry-peers. Our results are robust to alternative measures, tests and models. The findings suggest that less costly and lighter sanctions are useful enforcement tools, providing important policy implications for securities regulators on the selection of sanctions to enforce disclosure regulation.
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2023 |
Bhattacharyya A, Rahman ML, Wright S, 'Improving small and medium-size enterprise performance: Does working capital management enhance the effectiveness of financial inclusion?', Accounting and Finance, 63 3943-3969 (2023) [C1] Growth of the small and medium-size enterprise (SME) sector is traditionally an important driver of overall economic growth, particularly in emerging economies. SME growth is enha... [more] Growth of the small and medium-size enterprise (SME) sector is traditionally an important driver of overall economic growth, particularly in emerging economies. SME growth is enhanced by access to finance (financial inclusion). In this study, we show that efficient working capital management has a positive influence on performance that is independent of the effect of financial inclusion. Our results remain robust to alternative measurements and estimations, and may be useful to national policy-makers in developing strategies for SMEs' greater access to finance and introducing ways of improving financial management education and training for SME managers.
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2022 |
Ranasinghe D, Unda LA, Wright S, 'Do women mind the non-GAAP? Board gender diversity and non-GAAP disclosure quality', EUROPEAN ACCOUNTING REVIEW, [C1]
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2022 |
Haque MR, Choi B, Lee D, Wright S, 'Insider vs. outsider CEO and firm performance: Evidence from the Covid-19 pandemic', Finance Research Letters, 47 (2022) [C1] We examine the connection between firm performance and a CEO's previous position (inside or outside the firm), using Covid-19 as an exogenous shock. Firms led by insider CEOs... [more] We examine the connection between firm performance and a CEO's previous position (inside or outside the firm), using Covid-19 as an exogenous shock. Firms led by insider CEOs outperformed those led by outsider CEOs in terms of return on assets during the Covid-19 crisis period in 2020, but there was no performance differential in the period before the crisis. Additional tests indicate that outperformance under insider CEOs is observed in firms holding more cash and firms with a higher proportion of internally promoted non-CEO executives. These findings have important implications for boards of directors making CEO appointments.
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2021 |
Magee S, Ng CM, Wright S, 'How executive remuneration responds to guidance: evidence from the Australian banking industry', ACCOUNTING AND FINANCE, 61 5281-5307 (2021) [C1]
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2021 |
Bhattacharyya A, Wright S, Rahman ML, 'Is better banking performance associated with financial inclusion and mandated CSR expenditure in a developing country?', ACCOUNTING AND FINANCE, 61 125-161 (2021) [C1]
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2021 |
Welch P, Wright S, 'Penny Welch and Susan Wright', Learning and Teaching, 14 v-vi (2021)
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2021 |
Welch P, Wright S, 'Editorial', Learning and Teaching, 14 5-6 (2021) [C1]
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2020 |
Adrian C, Wright S, 'Perceptions of shareholders and directors on corporate governance: what we learn about director primacy', Accounting and Finance, 60 1209-1236 (2020) [C1] This paper compares shareholder and director perceptions since the financial crisis on what constitutes effective corporate governance. We find three issues on which they have dif... [more] This paper compares shareholder and director perceptions since the financial crisis on what constitutes effective corporate governance. We find three issues on which they have differing perceptions of good corporate governance: multiple directorships, provision of non-audit services and CEO duality, and one issue on which shareholders express concern: directors' tenure. Our results highlight the need for regulations and recommendations to more subtly define good corporate governance practices in these areas. Our results also support the theory of director primacy, providing empirical evidence that this description of corporate power is accurate even for issues on which shareholders and directors differ.
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2020 |
Lu M, Shan Y, Wright S, Yu Y, 'Operating cash flow asymmetric timeliness in Australia', Accounting and Finance, 60 587-627 (2020) [C1] Operating cash flow (CFO) asymmetric timeliness occurs when CFO reflects bad news more quickly than good news. We examine the presence and determinants of CFO asymmetric timelines... [more] Operating cash flow (CFO) asymmetric timeliness occurs when CFO reflects bad news more quickly than good news. We examine the presence and determinants of CFO asymmetric timeliness in Australia, where substantial differences in reporting requirements of cash flow components, in characteristics of listed companies and in the degree of conservative financial reporting produce contrasting findings to those in the United States. We find supportive evidence for the novel ¿sticky cost behaviour¿ explanation and also the product-pricing strategy, but not the life cycle hypothesis. These findings are useful for investors and analysts concerned with forecasting the future values of companies.
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2020 |
He L, Wright S, Evans E, 'The impact of managerial discretion on fair value information in the Australian agricultural sector', ACCOUNTING AND FINANCE, 61 1897-1930 (2020) [C1]
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2020 |
Welch P, Wright S, 'Editorial', Learning and Teaching, 13 v-vi (2020)
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2020 |
Handley K, Evans E, Wright S, 'Understanding participation in accounting standard-setting: the case of
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2019 |
Potter B, Pinnuck M, Tanewski G, Wright S, 'Keeping it private: financial reporting by large proprietary companies in Australia', Accounting and Finance, 59 87-113 (2019) [C1]
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2018 |
He LY, Wright S, Evans E, 'Is fair value information relevant to investment decision-making: Evidence from the Australian agricultural sector?', Australian Journal of Management, 43 555-574 (2018) [C1] Despite major accounting standards boards worldwide continuing to use fair value extensively, academic evidence on the relevance of fair value accounting has focused on financial ... [more] Despite major accounting standards boards worldwide continuing to use fair value extensively, academic evidence on the relevance of fair value accounting has focused on financial assets. This study breaks new ground to provide the first empirical evidence for the agricultural sector on the relevance of fair value accounting. It examines the forecasting power of the fair value of biological assets for future operating cash flows. Using all agribusinesses listed in Australia, where fair value accounting was first implemented in the agricultural sector, we find that fair value of biological assets does not provide incremental forecasting power for future operating cash flows, whether market-determined prices or managerially estimated value is used. The findings of this study provide empirical support for the call by Elad and Herbohn in 2011 for the International Accounting Standards Board (IASB) to revisit the implementation of fair value accounting in the agricultural sector. JEL Classification: G14, G38, M41, Q18
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2018 |
Benson K, Chang M, Gray P, Wright S, 'The enduring and evolving influence of Ball and Brown (1968)', Australian Journal of Management, 44 153-159 (2018) [C1]
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2018 |
Balaban C, Wright S, 'Introduction: Mobility in doctoral education - and beyond', Learning and Teaching, 11 1-4 (2018)
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2017 |
Welch P, Wright S, 'Editorial', Learning and Teaching, 10 x-xi (2017)
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2017 |
Wright S, Welch P, 'Editors' Reflections on the Tenth Anniversary of LATISS', Learning and Teaching, 10 v-ix (2017)
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2017 |
Wright S, Greenwood DJ, 'Introduction: Recreating universities for the public good: Pathways to a better world', Learning and Teaching, 10 1-4 (2017)
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2016 |
Cummings JR, Wright S, 'Effect of Higher Capital Requirements on the Funding Costs of Australian Banks', AUSTRALIAN ECONOMIC REVIEW, 49 44-53 (2016) [C1]
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2015 |
Dyball MC, Wang AF, Wright S, '(Dis)engaging with sustainability: evidence from an Australian business faculty', ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL, 28 69-101 (2015) [C1]
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2014 |
Choi KW, Chen X, Wright S, Wu H, 'Analysts' Forecasts Following Forced CEO Changes', ABACUS-A JOURNAL OF ACCOUNTING FINANCE AND BUSINESS STUDIES, 50 146-173 (2014) [C1]
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2014 |
Chugh S, Fargher N, Wright S, 'Cross-listing as a Global Depository Receipt: The influence of emerging markets, regulation, and accounting regime', Journal of Contemporary Accounting and Economics, 10 262-276 (2014) This paper examines factors influencing international firms' decisions to cross-list as Global Depository Receipts (GDRs). We focus on differences in regulatory and accountin... [more] This paper examines factors influencing international firms' decisions to cross-list as Global Depository Receipts (GDRs). We focus on differences in regulatory and accounting requirements between exchanges and the economic clustering that has arisen with increasing globalization. An important economic influence on this decision is the home country, reflecting trade ties. Higher US regulation and governance requirements influence firms from emerging markets to issue GDRs rather than ADRs on a US exchange. Using local GAAP or IFRS also tends to deter firms from listing as an ADR, suggesting that the cost of US GAAP reconciliation is an important consideration in the decision to list as a GDR or an ADR.
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2013 |
Tweedie D, Dyball MC, Hazelton J, Wright S, 'Teaching Global Ethical Standards: A Case and Strategy for Broadening the Accounting Ethics Curriculum', JOURNAL OF BUSINESS ETHICS, 115 1-15 (2013) [C1]
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2013 |
Adrian C, Wright S, Kilgore A, 'Good corporate governance: What matters most to directors?', JASSA, 2013 17-21 (2013) Over the past decade, corporate governance codes have been strengthened in many countries in response to large and high-profile corporate collapses. This paper examines directors&... [more] Over the past decade, corporate governance codes have been strengthened in many countries in response to large and high-profile corporate collapses. This paper examines directors' views on the relative importance of corporate governance mechanisms or attributes. The results of this study provide feedback to regulators which may help to inform any potential future amendments of corporate governance codes in Australia.
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2013 |
Potter B, Ravlic T, Wright S, 'Developing Accounting Regulations that Reflect Public Viewpoints: The Australian Solution to Differential Reporting', AUSTRALIAN ACCOUNTING REVIEW, 23 18-28 (2013)
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2012 |
Wright S, Dyball MC, Byers P, Radich R, 'Preparing students for an international career: The case for contextualizing and integrating ethics education', Asian Social Science, 8 97-108 (2012) A key aim of IFAC (International Federation of Accountants)'s International Education Standard 4 (IES4) is to raise the ethical awareness of candidates preparing for careers ... [more] A key aim of IFAC (International Federation of Accountants)'s International Education Standard 4 (IES4) is to raise the ethical awareness of candidates preparing for careers as accounting professionals. This paper reports the results of a survey of undergraduate accounting students at an Australian university, and develops an approach for the implementation of IES4 in business schools with culturally diverse student populations. The survey asks students at different stages of their programs about the contribution of tertiary education to their ethical ideas, drawing conclusions based on their culture, year of study, career intentions, age and gender. It then suggests ways of teaching ethics that value and integrate students' diverse experiences and cultural backgrounds, as well as their existing knowledge. Such initiatives could expand the horizons of students from all cultural backgrounds by increasing their cultural sensitivity and awareness of ethics as an issue of relevance to their professional careers.
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2011 |
Kang WS, Kilgore A, Wright S, 'The effectiveness of audit committees for low- and mid-cap firms', Managerial Auditing Journal, 26 623-650 (2011) Purpose: The purpose of this paper is to investigate the effectiveness of recommendations made by the Australian Stock Exchange (ASX) relating to audit committees in Australia, an... [more] Purpose: The purpose of this paper is to investigate the effectiveness of recommendations made by the Australian Stock Exchange (ASX) relating to audit committees in Australia, and whether they have improved financial reporting quality for low- and mid-cap listed firms. Design/methodology/approach: The authors examine the relation between characteristics of the audit committee and financial reporting quality for listed companies not mandated to comply with these requirements, i.e. low- and mid-cap firms. For a sample of 288 firms, the authors regress measures of audit committee independence, expertise and activity and size on alternative measures of earnings management. Findings: A significant association is found between all three characteristics and lower earnings management. The significant measure for independence is the proportion of independent directors on the audit committee; for expertise, it is that at least one member of the audit committee has an accounting qualification; and for activity and size, it is the frequency of audit committee meetings. Practical implications: The results provide support for the mandatory establishment of audit committees for the top 500 (high- and mid-cap) firms introduced by the ASX and suggest those audit committee characteristics which could improve financial reporting quality for low- and mid-cap firms. Originality/value: The paper examines low- and mid-cap firms in order to complement previous similar studies done for high-cap firms. It identifies the effects on financial reporting quality of voluntarily choosing to have an audit committee and of the choice of audit committee characteristics, in the period after substantial corporate governance reform. It includes a new measure among audit committee characteristics, industry expertise, which is required in Australia and is new to the literature. © Emerald Group Publishing Limited.
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2011 |
Wright S, Byers P, Dyball M, Hazelton J, Radich R, 'Engaging staff in curriculum change: Reflections from an accounting ethics initiative', Asian Social Science, 7 93-99 (2011) This paper identifies the challenges associated with engaging staff in curriculum change, using the context of systematic inclusion of ethics in the accounting curriculum of a maj... [more] This paper identifies the challenges associated with engaging staff in curriculum change, using the context of systematic inclusion of ethics in the accounting curriculum of a major Australian metropolitan university, and offers some suggestions as to how these challenges might be overcome. We characterize the inclusion of ethics in the accounting curriculum as 'pluri-disciplinary' following the typology of Davies and Devlin (2007) and draw on 22 interviews with accounting academics to examine curriculum change in a pluri-disciplinary context. We find that key staff concerns are the impact on broader accounting discourse, assignment of teaching responsibilities, curriculum content, and identification of who is ultimately responsible for the curriculum change. The responses indicate that staff would like to be equipped to confidently deliver ethics content and to have material relevant to a technically-focused student cohort. One means of achieving this might be to involve ethics experts in developing and delivering foundational material early in the curriculum and having accounting staff teach applications of this material in the latter stages. Our observations might also be of interest to those seeking to embed other 'soft' skills (such as communication, critical thinking and sustainability) within a technical curriculum.
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2010 |
Cheung E, Evans E, Wright S, 'An historical review of quality in financial reporting in Australia', PACIFIC ACCOUNTING REVIEW, 22 147-+ (2010)
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2010 |
Wu H, Fargher N, Wright S, 'Accounting for investments and the relevance of losses to firm value', International Journal of Accounting, 45 104-127 (2010) Recent research has documented investment in research and development as a key driver of the market value of currently unprofitable firms (hereafter loss firms) in a knowledge-bas... [more] Recent research has documented investment in research and development as a key driver of the market value of currently unprofitable firms (hereafter loss firms) in a knowledge-based economy. We broaden this argument to consider the influence of accounting for investments in general on the relation between current profitability and firm value for loss firms. Specifically, in the context of a resource-based economy, we find that exploration costs, cash flow measures of investment, and research and development costs help to explain the value of loss firms and reduce the negative relation between current profitability and firm value. © 2010.
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2009 |
Lau J, Sinnadurai P, Wright S, 'Corporate governance and chief executive officer dismissal following poor performance: Australian evidence', ACCOUNTING AND FINANCE, 49 161-182 (2009)
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2009 |
Chen R, Dyball MC, Wright S, 'The Link Between Board Composition and Corporate Diversification in Australian Corporations', CORPORATE GOVERNANCE-AN INTERNATIONAL REVIEW, 17 208-223 (2009)
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2009 |
He L, Wright S, Evans E, Crowe S, 'What makes a board independent? Australian evidence', Accounting Research Journal, 22 144-166 (2009) Purpose - The purpose of this paper is to determine what aspects of board independence, in terms of board structure and characteristics of non-executive directors (NEDs), are asso... [more] Purpose - The purpose of this paper is to determine what aspects of board independence, in terms of board structure and characteristics of non-executive directors (NEDs), are associated with effective monitoring of management, as evidenced through lower levels of earnings management. Design/methodology/ approach - This paper examines the effectiveness of board independence requirements under the 2003 Australian Stock Exchange (ASX) Principles of Good Corporate Governance and Best Practice Recommendations (POGCG) for a sample of 231 firms listed on the ASX in the financial year 2005. The associations of board composition, share ownership and compensation of NEDs with the level of earnings management are estimated. To explore the characteristics of NEDs that are important for effective monitoring, NEDs are separated into "grey" (affiliated) directors and independent directors and compensation is separated into variable and fixed components. Findings - The results of the paper indicate a positive relation between earnings management and share ownership of NEDs, particularly that of grey directors. There is a negative relation between NED compensation and the level of earnings management, particularly the fixed compensation component for independent directors. Practical implications - This paper is important to shareholders, academics and policy makers because it shows the type of remuneration and ownership levels for NEDs that are consistent with good corporate governance. NEDs are more effective monitors when independent directors are compensated more as a fixed amount that is not related to the firm's performance. The compensation of grey directors is not associated with the level of earnings management. On the other hand, NEDs are less effective monitors as share ownership by grey directors increases. The share ownership of independent directors is not associated with the level of earnings management. To ensure the independence of the board and enhance its ability and incentives to effectively monitor management, the paper recommends that remuneration of NEDs should be a fixed amount, and the share ownership of NEDs should be limited. Originality/value - The findings provide guidance as to the meaning of board independence, in terms of the payments and returns that NEDs receive from a company. The results provide support for recommendation 2.1 in the ASX's POGCG that requires the majority of the board to be independent directors. The paper highlights the need for boards to be careful when choosing and rewarding NEDs. © Emerald Group Publishing Limited.
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2008 |
Lau B, Proimos A, Wright S, 'Accounting measures of operating performance outcomes for Australian mergers', Journal of Applied Accounting Research, 9 168-180 (2008) Purpose The purpose of this paper is to analyse success at the corporate level for 72 Australian mergers between publicly listed firms during the period 1999-2004, and to reassess... [more] Purpose The purpose of this paper is to analyse success at the corporate level for 72 Australian mergers between publicly listed firms during the period 1999-2004, and to reassess evidence in earlier Australian studies that contrasts findings from other countries which report a decline in post-merger operating performance. Design/methodology/approach A number of accounting operating performance measures for profitability, cash flow, efficiency, leverage and growth are used to proxy for the success of the merger, which is defined in terms of an improvement in each merged firm's industry-adjusted operating performance between the pre and post-merger period. Both non-parametric and parametric comparisons of these measures are presented. Findings Some evidence that mergers improve the operating performance of the post-merger firm is found. Industry adjusted profitability, cash flows, efficiency and leverage measures were higher in the post-merger period. Research limitations/implications The findings of this study are limited by the small sample size, the focus on listed firms, and the use of only operating financial measures of merger success. Future research could examine more mergers over a longer time period, use alternative methods of performance benchmarking, and use alternative measures of merger success, such as share price performance. Originality/value Australian mergers led to improved corporate performance during the period 1999-2004. This result is consistent with findings in other countries but has not been found in prior Australian research. © 2008, Emerald Group Publishing Limited
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2008 |
Cheung E, Evans E, Wright S, 'The adoption of IFRS in Australia: The case of AASB 138 (IAS 38) intangible assets', AUSTRALIAN ACCOUNTING REVIEW, 18 248-256 (2008)
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2005 |
Proimos A, Wright S, 'A pilot study of venture capital investment appraisal in Australia', JOURNAL OF FINANCIAL SERVICES MARKETING, 9 272-286 (2005)
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1998 |
Magennis D, Watts E, Wright S, 'Convertible notes: The debt versus equity classification problem', Journal of Multinational Financial Management, 8 303-315 (1998) This paper tests the Kim (Journal of Financial and Quantitative Analysis, 25 (2) (1990) 229-243) 'Informative Conversion Ratios' hypothesis. The Kim theory predicts that... [more] This paper tests the Kim (Journal of Financial and Quantitative Analysis, 25 (2) (1990) 229-243) 'Informative Conversion Ratios' hypothesis. The Kim theory predicts that the conversion price of a convertible note issue will determine whether the issue is similar to debt or similar to equity. A convertible note with a low conversion price is similar to equity under the Kim theory whilst a convertible note with a high conversion price is similar to debt. Expected time to at-the-money was used throughout this paper as an adjusted conversion price. Observation of a strong positive relation between announcement period abnormal returns and expected time to at-the-money for a sample of Australian convertible note issue announcements supports the Kim theory.
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Show 75 more journal articles |
Conference (2 outputs)
Year | Citation | Altmetrics | Link | ||
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2022 |
Cram A, Harris L, Raduescu C, Huber E, Zeivots S, Brodzeli A, et al., 'Online Assessment in Australian University Business Schools: A Snapshot of Usage and Challenges', 39th International Conference on Innovation, Practice and Research in the Use of Educational Technologies in Tertiary Education, Sydney, Australia (2022) [E1]
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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)
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Other (1 outputs)
Year | Citation | Altmetrics | Link | ||
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2015 |
Magee S, Wright S, Li M, 'The Determinants and Outcomes of Bank Risk Governance after the Crisis: An International Study', : Elsevier BV
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Preprint (1 outputs)
Year | Citation | Altmetrics | Link | ||
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2016 |
Choi KWS, Chen C, Wright S, Wu H, 'Responsive Enforcement Strategy and Corporate Compliance with Disclosure Regulations
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Grants and Funding
Summary
Number of grants | 8 |
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Total funding | $188,239 |
Click on a grant title below to expand the full details for that specific grant.
20171 grants / $5,000
“The impacts of mandated CSR expenditure and financial inclusion on banking performance” $5,000
Funding body: AFAANZ
Funding body | AFAANZ |
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Project Team | A. Bhattacharyya and S. Wright |
Scheme | AFAANZ |
Role | Investigator |
Funding Start | 2017 |
Funding Finish | 2017 |
GNo | |
Type Of Funding | External |
Category | EXTE |
UON | N |
20153 grants / $63,142
“University Level Financial Literacy Education Interventions: Downstream Effects and a Comparison of Face-to-Face and Online Delivery Outcomes”$38,000
Funding body: Financial Literacy Australia
Funding body | Financial Literacy Australia |
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Project Team | Wright S., Gerrans P. and Ooi E. |
Scheme | Financial Literacy Australia |
Role | Investigator |
Funding Start | 2015 |
Funding Finish | 2015 |
GNo | |
Type Of Funding | External |
Category | EXTE |
UON | N |
“Determining viable thresholds for SME reporting in Australia”$20,592
Funding body: Chartered Accountants Australia and New Zealand (CAANZ)
Funding body | Chartered Accountants Australia and New Zealand (CAANZ) |
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Project Team | Wright, S., Handley, K. and Evans, E. |
Scheme | Chartered Accountants Australia and New Zealand (CAANZ) |
Role | Investigator |
Funding Start | 2015 |
Funding Finish | 2015 |
GNo | |
Type Of Funding | External |
Category | EXTE |
UON | N |
“Asymmetric Timeliness in Operating Cash Flows in Australia” $4,550
Funding body: AFAANZ
Funding body | AFAANZ |
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Project Team | Sue Wright, Meiting Lu and Yaowen Shan |
Scheme | AFAANZ |
Role | Investigator |
Funding Start | 2015 |
Funding Finish | 2015 |
GNo | |
Type Of Funding | External |
Category | EXTE |
UON | N |
20142 grants / $74,965
“Bank Regulatory Requirements Project” $55,000
Funding body: ANZ Bank
Funding body | ANZ Bank |
---|---|
Project Team | Wright S., Jameson K. and Cummings J. |
Scheme | ANZ Bank |
Role | Investigator |
Funding Start | 2014 |
Funding Finish | 2015 |
GNo | |
Type Of Funding | External |
Category | EXTE |
UON | N |
“The Viability of North Ryde Community Bank”$19,965
Funding body: North Ryde Community Bank
Funding body | North Ryde Community Bank |
---|---|
Project Team | Wright S. |
Scheme | Macquarie-Ryde Futures Partnership Local Research Grant 2014 |
Role | Lead |
Funding Start | 2014 |
Funding Finish | 2014 |
GNo | |
Type Of Funding | External |
Category | EXTE |
UON | N |
20132 grants / $45,132
“The Effects of the Basel Accord capital requirements on the loan-loss provisioning practices of Australian banks”$26,132
Funding body: CIFR
Funding body | CIFR |
---|---|
Project Team | Cummings J and Wright S. |
Scheme | CIFR |
Role | Investigator |
Funding Start | 2013 |
Funding Finish | 2013 |
GNo | |
Type Of Funding | External |
Category | EXTE |
UON | N |
2013 Learning and Teaching Grant $19,000
Funding body: University of Newcastle
Funding body | University of Newcastle |
---|---|
Project Team | Wright S. |
Scheme | AFIN252 – Applied Financial Analysis and Management |
Role | Lead |
Funding Start | 2013 |
Funding Finish | 2013 |
GNo | |
Type Of Funding | Internal |
Category | INTE |
UON | N |
Research Supervision
Number of supervisions
Current Supervision
Commenced | Level of Study | Research Title | Program | Supervisor Type |
---|---|---|---|---|
2017 | PhD | How to detect frauds and accounting irregularities, and how to improve the accuracy of detection techniques. | Accounting, Australian National University | Co-Supervisor |
Past Supervision
Year | Level of Study | Research Title | Program | Supervisor Type |
---|---|---|---|---|
2021 | PhD | The Effect of Executive Pay Incentives on Firm Outcomes | PhD (Accounting & Finance), College of Human and Social Futures, The University of Newcastle | Co-Supervisor |
2021 | PhD | Remuneration Committee Characteristics, Effectiveness and Regulatory Reform | PhD (Accounting & Finance), College of Human and Social Futures, The University of Newcastle | Co-Supervisor |
2019 | Professional Doctorate | TBA | Accounting, University of Newcastle | Principal Supervisor |
2019 | Professional Doctorate | TBA | Accounting, University of Newcastle | Principal Supervisor |
Professor Sue Wright
Position
Honorary Professor
Newcastle Business School
College of Human and Social Futures