Biography
Expertise Summary
I completed my BA(Hons) in Accounting & Financial Analysis at the University of Newcastle upon Tyne, UK, in 1997, taking a first class honours. I subsequently completed an MSc(Econ) in Accounting & Finance and a PhD in corporate tax burdens at the University of Wales, Aberystwyth. My first full-time academic post was at the University of Exeter, UK, where I held the position of Lecturer and then Senior Lecturer in Accounting. After spending nine years at Exeter, I took up the position of Associate Professor in Accounting at NUBS, China, in 2009.
I have continued my own education while in academia, completing an MSc in Chinese Language, Business & International Relations by Distance Learning from the University of Sheffield in 2009, in order to develop my interest in China. I am a firm believer in the value of university education and lifelong learning.
Teaching Summary
I currently teach the three fourth-year undergraduate courses: Auditing, Governance & Scandals; Advanced Financial Reporting; and Management Accounting & Decisions IV.
Research Summary
My research interests are quite diverse, spanning the areas of corporate taxation, stakeholder theory and portfolio management. I am currently interested in the interactions of business and society, and the role that accounting and finance play in this. I have published in the areas of corporate implicit taxation; accounting education; credit risk management; real options and valuation; and management accounting and Six Sigma.
Adminstrative Roles
I am currently the Deputy Head of the Department of Finance at NUBS, China. I mainly take care of matters relating to the accounting discipline.
Teaching and Learning
Over the years, I have taught most areas of accounting and finance. I particularly enjoy combining theory with practical application, and believe that the best way for students to gain a full appreciation of accounting and finance is to put it into practice. I thus enjoy delivering practical classes on the computer, for example, using Excel in corporate valuation or in estimating and constructing efficient investment portfolios.
Research Interests
Past
My PhD was in corporate implicit taxation, and this is still an area in which I retain an active interest. I have also supervised PhD students in corporate taxation; management accounting; and derivatives.
Present
I am currently supervising two PhD students in corporate taxation. One of those projects involves the interaction of taxation and corporate governance, and I am increasingly becoming interested in wider issues of corporate responsibility to society. I am currently researching in the area of stakeholder theory. This project involves work on providing satisfactory theoretical underpinnings for stakeholder theory.
Future
Future planned projects will involve work in stakeholder theory and the role of business in society. I feel that this is an important area for research given the general dissatisfaction experienced across the world as a result of the global financial crisis. I will also continue work in corporate taxation, examining interactions of tax and corporate governance with one of my PhD students; other aspects of Chinese taxation will be explored with my other PhD student.
Publications
"An Application of the Scholes and Wolfson Model to Examine the Relation Between Implicit and Explicit Taxes and Firm Market Structure: An Analysis,"Journal of the American Taxation Association, Vol. 23, No. 2, Fall 2001, pp. 59-67.
With David Ashton, Chen Lim and Mark Tippett: “A Binomial Basis for Linear Information Dynamics – Real Options, Dividends and the Valuation of Equity,” Accounting and Finance, Vol. 45, No. 3, pp. 323-350, November 2005.
With Mark Tippett: “Commentary on: The Long Road to Publishing: A User-friendly Expose,” Accounting Education, Volume 14, Number 2 (June 2005), pp. 185-188.
With Paul Cox and Mark Freeman: “Credit Risk Management: The Use of Credit Derivatives by Non-Financial Corporations,” Managerial Finance, Volume 32, Issue 9 (2006).
With Mark Tippett: “The Teaching of Transfer Pricing: Theory and Examples,” Journal of Accounting Education 24 (2006), 173-196.
(With Simon James and Thamrongsak Svetalekth): “The Benefits of a More Strategic Approach to Tax Administration and the Role of Performance Indicators,” in: edited volume of the 7th International Conference on Tax Admin (M. McKerchar, M. Walpole (eds) Further Global Challenges in Tax Administration, Fiscal. 2007.
(With Indra Rajamanoharan and Paul Collier): “Expected role of management accounting within the Six Sigma methodology: case evidence,” Int. J. Six Sigma and Competitive Advantage, Vol. 5, No. 4, 2009, 291-311.
(With Indra Rajamanoharan and Paul Collier): “Positioning Six Sigma within the quality management agenda: A conceptual framework,” International Journal of Quality and Innovation, forthcoming.
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