Professor Dennis Taylor
Professor Dennis Taylor PhD, CA, is currently Program Director, Honours, and formerly Deputy Head, Research, in the School. He has previously been a professor of accounting at The University of Adelaide and Professor/Head of School at University of South Australia, Curtin University of Technology and City University of Hong Kong. Other on-going academic appointments have been Distinguished Guest Professor at Universiti Teknologi MARA and External Professorial Adviser at University of Mauritius. He has also been an accountant and financial analyst in the banking industry.
- Bachelor of Economics (Honours 1st), Monash University, 1972
- Master of Business Administration, The University of Melbourne, 1975
- Graduate Diploma in Computing, Monash University, 1986
- Doctor of Philosophy, The University of Hong Kong, 1995
Teaching / Work Responsibilities
Courses co-ordinated and/or taught at undergraduate and postgraduate levels:
- 2008 – to date: RMIT – ACCT2111 Contemporary Accounting Thought, ACCT2192 International Accounting Study Tour, ACCT2198 Accounting Theory & Research Honours
- 2006 – 07: University of South Australia – Issues in Accounting Theory M, Research Methods in Business & Management.
- 2003 – 06: The University of Adelaide – Financial Accounting II; Accounting Theory III; Advanced Financial Reporting (M), Public Sector & Not-for-profit Accounting (M), Research Methodology Honours.
- 1993 – 02: Curtin University of Technology - Accounting (International) 514; Accounting (Research Methods) 655/412; Accounting (Public Sector) 515; Accounting Theory 300.
Research Interests / Areas of Expertise
My research is primarily empirical, using surveys, financial databases, document analysis and experimental design. The theories I work within include institutional, legitimacy, agency and contingency theories.
The topic areas of my research projects cover:
- Determinants of voluntary disclosure in corporate reports, including director and executive remuneration disclosure, related party disclosures, corporate environmental disclosure, intellectual capital reporting and financial instruments disclosure
- Public sector accountability and performance measures and disclosure, particularly at State and Local government levels
- Management control systems, strategies-capabilities alignment and their relationship to managerial performance
Areas of Expertise for media contact are:
- Corporate governance and financial reporting by listed companies
- Public sector accountability and performance, particularly at State and Local government levels
Principal Supervisor for the following successfully completed student theses:
- 25 Honours degree theses
- 5 Masters by Research theses
- 72 Masters Coursework dissertations/research projects
- 11 PhD theses.
Details of the successful PhD students are:
- Hiewu Su (Jun 1997 - Jun 2000)
The Development and Testing of a Studying Behaviour Framework: Evidence from Taiwanese University Accounting Students
- Zubaidah Abidin (Sep 1997- Aug 2000)
Human Resource Investment Outcomes and their Corporate Reporting: a Comparison of Determinants From the Perspective of Finance and HR Managers
- Jesmin Islam (Sep 1997 – Dec 2000)
The Information Adequacy of Management Accounting Systems: its Impact on Managerial Effectiveness in Banks in a Developing Country
- Gordon Woodbine (June 1998 – June 2002)
Moral Choice in an Agency Framework and Related Motivational Typologies as Impacted by Personal and Contextual Factors for Financial Institutions in China
- John Neilson (Jan 1997 – Nov 2002)
Institutional and Agency Effects on the Disclosure of Accountability Information on Local Government
- Rohana Othman (Jun 2001 – Aug 2005)
Accountability and Levers of Management Control ina Contingency Framework: A Path Analytic Study ofLocal Governments in Malaysia
- Faizah Darus (Feb 2003 – Jan 2006)
Financial Instruments Disclosure: Effects of Proprietary and Political Costs in a Regulated and Unregulated Environment
- Anuar Nawawi (May 2003 – Dec 2006)
A Performance Linked Management AccountingTypology within Contingency and Institutional Frameworks in Malaysian Manufacturing Industry
- Mohammad Azim (Feb 2006 – Feb 2008)
The Substitution and Complementary Effects of Board, Shareholder and Auditor Monitoring
- Cheaseth Seng (Jul 2006 – Dec 2008)
Capabilities-Strategy Match and Board Governance:their Impacts on Financial Performance and Account-ability-Emphasis of Government Business Enterprises
- George Yuan Shan (Jul 2006 – Jan 2009)
Corporate Disclosure of Related-party RelationshipsAnd Transactions in China: Agency, Governance,Legitimacy and Signaling Influences
Book(s) – past 10 years
Chow, L., Kan, S., Taylor, D.W. and Tsui, C. 2006. Advanced Financial Accounting in Hong Kong, 5th edition, Singapore: Pearson Education Asia/Longman Hong Kong Education, 840pp
Taylor, D.W. 2001. The Development of an Institutional Research Management Plan, Occasional Publication No.1, Florida, South Africa: Technikon Southern Africa, 57pp
Taylor, D.W. 2000. Accountants in the Public Sector: their Roles, Influences and Working Relationships, Monograph, Canberra: Public Sector Centre of Excellence, CPA Australia, www.cpaaustralia.com.au/publications, 85pp
Taylor, D.W., and Pincus, K. 1999. Core Concepts of Accounting Information: A New Introduction to Accounting, Sydney: Irwin/ McGraw-Hill, 585 pp
Refereed Journal Articles – past 10 years
Ahmad, Z. and Taylor, D. 2009, ‘Commitment to independence by internal auditors: the effects of role ambiguity and role conflict’ in Managerial Auditing Journal, Emerald, UK, vol.24, no. 9, pp. 899-925 ISSN: 0268-6902
Taylor, D. 2009, ‘Costs-benefits of adoption of IFRSs in countries with different harmonization histories’ in Asian Review of Accounting, Emerald, UK, vol.17, no. 1, pp. 40-58 ISSN: 1321-7348
Azim, M. and Taylor, D. 2009, ‘Board monitoring and firm performance: controlling for endogeneity and multicollinearity’ in Corporate Ownership & Control, Virtus-Interpress, Ukraine, vol. 6, no. 3, pp.79-93 ISSN: 1727-9232
Darus, F. and Taylor, D. 2009, ‘Influences of proprietary and political costs on voluntary disclosure relating to financial instruments before and after mandatory requirements’ in Corporate Ownership & Control, Virtus-Interpress, Ukraine, vol. 6, no. 4, pp.391-406 ISSN: 1727-9232
Said, J. Hui, W. Taylor, D. and Othman, R. 2009, ‘Customer-focused strategies and information technology capabilities: Implications for service quality of Malaysian local authorities’, in International Review of Business Research Papers, vol. 5, no. 3, pp. 241-256
Othman, R. Taylor, D. Sulaiman, M. and Jusoff, K. 2008, 'Perceptions of Malaysian local government managers on accountability typology', in Asian Social Science, CCSE - Canadian Center of Science and Education, Canada, vol. 4, no. 8, pp. 55-63 ISSN: 1911-2017
Seng, C. and Taylor, D. 2008, 'Directors' independence, political-links and financial-literacy: Effects on economic eprformance of government business enterprises', in International Journal of Accounting Information Science and Ledership, Intellectbase International Consortium, USA, vol. 1, no. 3, pp. 1-14 ISSN: 1940-9540
Shan, Y. and Taylor, D. 2008, 'Related-party disclosures in the two-tier board system in China: Influences of ownership structure and board composition', in Corporate Board: Role, Duties and Composition, Virtus-Interpress, Ukraine, vol. 4, no. 1, pp. 37-49 ISSN: 1810-8601
Taylor, D. and Oylan, L. 2008, 'Environment reporting by city governments in Australia: influences of isomorphism, decoupling and management dominant logic', in The World of Accounting Science, MODAV, Turkey, vol. 10, no. 3, pp. 7-21 ISSN: 1302-258X
Darus, F. Arshad, R. Taylor, D. and Othman, S. 2008, 'Proprietary costs, ownership structure and credibility of voluntary disclosure of Malaysian listed companies', in The Business Review, Cambridge, The Business Review, United States, vol. 10, no. 2, pp. 343-349 ISSN: 1553-5827
Taylor, D. Abdul-Hamid, F. and Mohn-Sanusi, Z. 2008, 'The factors impacting managerial performance in local government authorities within an Islamic cultural setting', in Journal of Applied Management Accounting Research, CMA - Institute of Certified Management Accountants, Australia, vol. 6, no. 2, pp. 73-89 ISSN: 1443-9905
Taylor, D. Darus, F. and Liu, J. 2008, 'Influences of proprietary and political costs on disclosure of directors' and executives' remuneration and ownership', in Corporate Ownership and Control, VIrtus-Interpress, Ukraine, vol. 5, no. 4, pp. 173-185 ISSN: 1727-9232
Liu, J. and Taylor, D. 2008, 'Legitimacy and corporate governance determinants of executives' remuneration disclosures', in Corporate Governance, Emerald Group Publishing Ltd, United Kingdom, vol. 8, no. 1, pp. 59-72 ISSN: 1472-0701
Taylor, D. and Shan, Y. 2007, 'What drives the fledgling practice of social and environmental reporting by Chinese companies listed in Hong Kong?', in Accounting, Accountability and Performance, Griffith University, Australia, vol. 13, no. 2, pp. 57-89 ISSN: 1445-954X
Woodbine. G. and Taylor D. 2006, ‘Moral choice in an agency framework: the search for a set of motivational typologies’, Journal of Business Ethics, Springer Netherlands. vol.63, no.3, pp. 261-277 ISSN: 0167-4544
Othman, R. and Taylor, D. 2006. ‘Accountability and empowerment of managers in Malaysian local government’, in Sevic, Z. (ed), Accounting and Finance in Transition Vol. 3, Greenwich University Press, UK, pp.83-102 ISBN: 1-86166-221-1
Taylor, D. 2004, ‘Knowledge Activism by CPAs in Public Sector Organisations’, Malaysian Accounting Review, Malaysian Institute of Accountants, Malaysia, vol. 3, no.1, pp. 171-192 ISSN 1675-4077
Taylor, D.W., and Brownfield, N, 2002, “Perceived Usefulness and Ease of Use of Web-sites by Accounting Students: Evidence of the Impact of Web-site Design Features”, Malaysian Accounting Review, Vol.1, No.1, pp 85-102.
Ibrahim, M.K., Omah, N., and Taylor, D.W., 2002, “The Migration of a Government Trading Enterprise’s Accounting Function during Privatisation with Reference to Japanese Management Accounting”, Asian Review of Accounting, Vol. 10, No.1, pp.22-48.
Zubaidah, Zianal Abidin, and Taylor, D.W., 2002, “Institutional and Resource Dependency Determinants of Human Resource Investment Disclosures in Malaysian Corporate Reports”, Malaysian Accounting Review, Vol.1, No.1, pp.24-26
Yamamura, J., Stedham, Y., and Taylor, D.W., 2002, “Organisational Factors and Dimensions of Satisfaction: A Comparative Study of Accountants in Australia and the US”, Australian Accounting Review, Vol.12, No.3, pp.32-40.
Taylor, D.W., Yamamura, J., Stedham, Y., and Nelson, M., 2002, "The Effects of Nutrient Information and Organisational Information Consciousness on Knowledge-Workers in Accounting Firms", Journal of Knowledge Management Practice, Vol.4
Taylor, D.W., Soobaroyen, T., and Ah-Hen, C., 2001, “CEOs’ Use of Financial and Non-financial Performance Measures: Manufacturing Companies in Mauritius and Australia Compared”, South African Journal of Accounting Research, Vol.15, No.2
Taylor, D.W., Sulaiman, M. and Sheahan, M., 2001, “Auditing of Environmental Management Systems: A Legitimacy Theory Perspective”, Managerial Auditing Journal, Vol.16, No.7, pp.411-422.
Taylor, D.W., Fisher, J., and Sulaiman, M., 2001, “Teaching and Learning Gaps in Accounting Education: Implications for Employability of Accounting Graduates”, Asian Review of Accounting, Vol.9, No.2, pp.3-22.
Taylor, D.W., Fisher, J., and Van Dijk, P., 2001, “An Assessment of the Patterns of Use of Electronic Spreadsheeets by CPAs”, International Journal of Accounting and Business Policy, Vol. 8, No.1, pp.42-52
Nichol, E.O., and Taylor, D.W., 2001, “Accountability and Performance Reporting in the Public Accounts of the Malaysian Government”, Journal of Contemporary Issues in Business and Government, Vol. 7, No.2, pp.33-41
Taylor, D.W., and Ng, J., 2001, “Satisfaction and Loyalty of Tax Clients of Small-to-Medium CPA Firms: An Exploration of the Determinants”, Asia Pacific Journal of Taxation, Vol.5, No.3, pp.146-163.
Taylor, D.W., and Rosair, M., 2000, “The Effects of Participating Parties, the Public and Size on Government Departments’ Accountability Disclosures in Annual Reports”, Accounting, Accountability and Performance, Vol 6, No.1, pp.77-98
Islam, J, Taylor, D.W., and Islam, A., 2000, "The Information Adequacy of Management Accounting Systems amongst Islamic and Non-Islamic Banks in Bangladesh", Accounting, Commerce and Finance: The Islamic Perspective, Vol 4, No 1, pp.1-29.
Hutchings, G., and Taylor, D.W., 2000, "The Intra-industry Effects of a Major Environmental Event on Cumulative Abnormal Returns and Environmental Disclosures in the Mining Industry", Asian Review of Accounting, Vol 8, Special Issue, p 33-54.
Islam, A., and Taylor, D.W., 2000, “Development and Harmonisation of Accounting Rules in the Indian Ocean Region: an Evaluation of Alternative Strategies”, International Journal of Business Studies, Vol.8, No.1, pp.111-119.
Taylor, D.W., Yamamura, J., Stedham, Y., and Nelson, M., 1999, “Managing Professionals: The Impact of Organizational Factors on Dimensions of Satisfaction in Chartered Accounting Firms” Journal of Contemporary Issues in Business and Government, Vol 5, No 1, pp 21-33
Chou, T., Taylor, D.W., and Su, H., 1999, “The effects of learning tendencies, learning approaches and learning habits on academic achievement: Evidence from Taiwanese college accounting students”, in Martin, K., Stanley, N., and Davison, N. (Eds), Teaching in the Disciplines: Learning in Context: UNSW Press, 76-83.
Other Journal Articles – past 10 years
Sulaiman, M., and Taylor, D.W., 2000, "Environmental Management: the Internal Auditor's Role", Akauntan Nasional, Vol.13, No.1, p.12-16
Taylor, D.W., 1999, “Managing Professional Satisfaction”, Australian CPA, Vol 68. No 9, pp 34-36.
Refereed Conferences Papers/Publications – past 10 years
Taylor, D. and Seng, C. 2009, ‘How the accountability of government business enterprises relates to the alignment of their strategies and capabilities’, European Accounting Association 32nd Annual Congress, Tampere, Finland, 12-15 May
Taylor, D. and Yap, W. 2008 ‘First-time adoption of international financial reporting standards: a comparison of the items of adjustment and value relevance between the United Kingdom, Hong Kong and Singapore’, 4th International Accounting Conference of MODAV (AACF), Istanbul, 16-17 November
Taylor, D. and Othman, R. 2008 ‘Relationships between management control systems and accountability in local government’, European Accounting Association 31st Annual Congress, Lisbon, 25-27 April
Shan, G. and Taylor, D. 2007 ‘Related party disclosures: board composition and ownership structures influences’, 5th International Conference in Business, UTS, Sydney, 3-4 December
Taylor, D. Abdul Hamid, S. and Mohd Sanusi, Z. 2007 ‘Accountability, budget participation and use of performance measures: how they relate to managerial performance in local government authorities’, Asian Accounting Academics Association Conference 2007, Jogjakata, 7-9 August
Taylor, D. and Liu, J. 2006, ‘Influences of propriety and political costs on disclosure of directors’ and executives’ compensation and ownership’, International Conference on Contemporary Business, Leura, NSW: Charles Sturt University, 21-23 September
Darus, F. and Taylor, D. 2006, ‘Disclosure of proprietary information related to financial instruments in an unregulated and regulated financial reporting environment’, International Conference on Accounting and Finance in Transition (ICAFT), Adelaide: University of South Australia, 10-11 April
Taylor, D. Liu, J. and Harris, K. 2006, ‘Legitimacy and corporate governance determinants of the disclosure of executives’ share rights, options and termination benefits”, International Conference on Accounting and Finance in Transition (ICAFT), Adelaide: University of South Australia, 10-11 April
Taylor, D. and Othman, R. 2005 ‘Dimensions of accountability in local government’, Accounting & Finance Association of Australia and New Zealand (AFAANZ) Conference, Melbourne, 3-5 July
Othman, R. and Taylor, D. 2005 ‘Accountability and empowerment of managers in Malaysian local government’, International Conference on Accounting and Finance in Transition (ICAFT), Greenwich, 13-16 July
Mucciarone, M. and Taylor, D. 2005 ‘Factors affecting the disclosure of types of performance indicators in annual reports of government departments’, Accounting & Finance Association of Australia and New Zealand (AFAANZ) Annual Conference, Melbourne, 3-5 July
Taylor, D. and Liu, J. 2005 ‘Evidence of learning and teaching gaps: implications for employability of accounting graduates’, International Conference on Innovations in Accounting Education, Hobart, 6-8 February
Taylor, D. and Othman, R. 2004 ‘Accountability dimensions and control systems in local government”, Accounting & Finance Association of Australia and New Zealand (AFAANZ) Conference (AFAANZ) Annual Conference, Alice Springs, 2-4 July
Taylor, D. 2003 ‘Financial reporting in transitional economies: issues and directions’, Keynote Address, International Conference on Accounting and Finance in Transitional Economies, Xiamen University, China, 21-23 November
Taylor, D. and Mucciarone, M. 2002. “Factors Affecting Disclosure of Accountability Performance Indicators by Local Governments in Western Australia”, AAANZ Annual Conference, Accountability Special Interest Group, Perth, 2-4 July
Zubaidah, Z, and Taylor, D. 2002. “Institutional and Resource Dependency Effects on Human Resource Training and Development Activity Levels of Corporations in Malaysia”, The Global Business Conference, Istanbul, 7-13 August
Taylor, D. and Ng, J. 2001. “Satisfaction and Loyalty of Tax Clients of Small-to-Medium CPA Firms: An Exploration of the Determinants”, AAANZ Annual Conference, Auckland, 1-3 July
Nichol, E. and Taylor, D. 2001. “Accountability and Performance Reporting in the Public Accounts of the Malaysian Government”, International Forum on State and Local Government Accounting and Reporting, Langkawi Island, 22-24 July
Taylor, D., Yamamura, J., Stedham. Y. and Nelson, M. 2000. "The Effects of Nutrient Information and Organisational Information Consciousness on Knowledge-Workers in Accounting Firms", AAANZ Annual Conference, Hamilton Island, 2-4 July
Hutchings, G. and Taylor, D. 2000. “The Intra-industry Effects of a Major Environmental Event on Cumulative Abnormal Returns and Environmental Disclosures in the Mining Industry”, AAANZ Annual Conference, Hamilton Island, 2-4 July
Zubaidah, Z, and Taylor, D. 2000. “Determinants of Corporate Annual Disclosure and Dissemination of Human Resource Investment Information: Finance and Human Resource Managers’ Perspectives Compared”, Fourth Annual Conference in Financial Reporting and Business Communication, Cardiff Business School, Cardiff, 6-7 July
Taylor, D. and Sulaiman, M. 2000. “Testing a Model of Islamic Corporate Financial Reports: Some Experimental Evidence”, Fourth Annual Conference in Financial Reporting and Business Communication, Cardiff Business School, Cardiff, 6-7 July
Taylor. D. and Yamamura, J. 2000. “Managing Knowledge-workers in Accounting Firms: the Role of Nutrient Information and Organisational Information Consciousness”, British Accounting Association Annual Conference, Exeter, 11-13 April
Taylor, D., and Sheahan, M. 2000. “Auditing of Environmental Management Systems: A Legitimacy Theory Perspective”, British Accounting Association Annual Conference, Exeter, 11-13 April
Desai, R. 2000. “A Cross-cultural Study of Student Learning Approaches and its Facilitation by Teaching Approaches: Implications for the Global University”, Third Globalisation of Universities Conference, Capetown, 16-18 April
Taylor, D. 2000. “Managing the Job Satisfaction and Retention of Professional Staff”, CPA Congress, Western Australia Division, CPA Australia, Perth, 3-5 May
Taylor, D. 2000, “CPAs in the WA Public Sector: Roles, Perceptions and Influences”, CPA Congress, Western Australia Division, CPA Australia, Perth, 3-5 May
Redpath, L. and Taylor, D. 2000. “Financial Instruments Disclosure: Relationships between Voluntary and Mandatory Disclosures embodying Proprietary and Political Costs”, Inaugral Asian Academic Accounting Association Conference, Singapore, August
Research Grants and Research Fundings
2007, Grant from the Vice-Chancellor’s Development Fund for establishment of the Centre for Accounting, Governance and Sustainability, University of South Australia, $318,909 over 3 years (jointly with Roger Burritt).
2006, “Board and Audit Committee Composition and Corporate Disclosure”, Divisional Research Grant, Division of Business, University of South Australia, (sole investigator) $10,000
2005, “Convergence of Corporate Financial Reporting between Australia and China”, National Key Project Research Grant involving a Foreign Expert, Institute for Accounting Research, Xiamen University, China. (jointly with Qu Xiaohui), $10,000
2005, ‘Director and Executive Remuneration Disclosures – pre- and post-CLERP9 and IFRSs’, Faculty of Professions Research Grant, The University of Adelaide, (jointly with J.Liu and K.Harris), $12,000
2000, Principal Investigator, "Accountants in the Public Sector", CPA Australia, WA Division
1999, Principal Investigator, "Public Sector Accountability and Performance", CBS Research Programs Funds, AUD10,000.
Awards and Distinctions
2007, Best Paper Award, “Related Party Disclosures: Board Composition and Ownership Structures Influences”, 5th International Conference in Business, UTS, Sydney, 3-4 December (jointly with Y.G. Shan)
1995 to 2008, External Postgraduate Examiner and Distinguished Guest Professor, Faculty of Accountancy, Universiti Teknologi MARA, Malaysia
2006, Award for Significant Contribution to the School, School of Commerce, University of South Australia
2006, University Supported Researcher Award, University of South Australia
2005, Leader of Financial Accounting Stream, Doctoral Colloquium of the Asian Academic Accounting Association (AAAA) Conference to be held in Kuala Lumpur on 13-16 November.
2002, Community Service Excellence Award, University of South Australia
2000, CBS Researcher of the Year Award, Curtin University of Technology
2000 to 2005, Adjunct Professor, Division of Management Sciences, Tecknikon Southern Africa (TSA), South Africa.
1998 to 2000, Examiner for the Western Australian Tertiary Entrance Exam (TEE) in accounting
1998 to 2001, External Assessor, ARC Large-Scale Grants (9 grants assessed)
1998, ACCA Overall Best Paper Award, at the Second ANSA Conference on Accounting Issues, RMIT, Melbourne, 6-7 April for “The Use of Financial versus Non-financial Performance Measures by CEOs of Manufacturing Companies in Australia”
1997 to 2002, External Examiner for the MBA and Professorial Adviser at University of Mauritius
1997, Best Paper Award, at the Tenth Asian-Pacific Conference on International Accounting Issues, Bangkok, 23-26 November, for “The Impact of Information Adequacy of Management Accounting Systems on the Relationship between Job Characteristics and Managerial Effectiveness of Bankers”