STAFF PROFILE
Dr Elizabeth Morton
Doctor Elizabeth Morton is a Lecturer of Taxation in the School of Accounting, Information Systems and Supply Chain at RMIT University.
Dr Elizabeth Morton is a Lecturer of Taxation in the School of Accounting, Information Systems and Supply Chain at RMIT University, as well as a Research Fellow at the RMIT Blockchain Innovation Hub. Elizabeth's research traverse both the accounting and taxation systems, with particular concern directed towards blockchain and related technologies, information disclosure and tax compliance. Her research considers tax deductibility and tax loss treatments under COVID-19, non-fungible tokens and cryptocurrencies, inter-period tax allocation; mandatory and voluntary tax regimes; tax transparency; silent and counter reporting; and, the normativity and social norm development of approaches to tax disclosures.
You can find her research in journals such as Accounting Forum, Accounting History, the Australian Tax Forum, the Financial Services Review and The Tax Specialist. Elizabeth is also a contributor to austaxpolicy.com.
Before academia, Elizabeth worked as an accountant in small business taxation in regional Victoria. Her professional experience includes various aspects of accounting and taxation services for all entity types, including matters in relation to capital gains tax and investments, GST and FBT compliance, as well as superannuation.
As well as other associations, Elizabeth is a Fellow of the Tax Institute, member of the Chartered Accountants Australia and New Zealand (CA), British Accounting and Finance Association (BAFA), and the Accounting and Finance Association of Australia and New Zealand (AFAANZ).
Learning and Teaching
- Course Coordinator and Lecturer of LAW2453 Taxation 1
- Previously: Financial Accountability and Reporting, Contemporary Financial and Integrated Reporting, Accounting in Organisation and Society
Selection of Research Interests
- Tax compliance and regulatory frameworks
- Inter-period tax allocation and tax disclosures
- Taxation
- Tax transparency
- Silent and counter reporting
- Normativity/social norm development
- Accounting information systems and blockchain
Selection of Prizes and Awards
- Certificate of Recognition: School of Accounting Research Award – High Achieving Early Career Researcher: 2019
- Emerging Scholar 12th Accounting History Symposium funding recipient: 2019 – valued at A$85
- 2018 School of Accounting Teaching Excellence Award – Every Graduate Ready Award Taxation 1 - Highly Commended
- AFAANZ / CAANZ / CPA Australia PhD Scholarship 2015 – valued at A$10,000
- Australian Postgraduate Award (APA) Scholarship 2013-2016
- Federation Business School PhD Top-Up Scholarship 2013-2015
- Most Meritorious Graduating Student in Honours Program 2012
- Thomson Reuters (Professional) Australia Limited Award for Income Tax Law & Practice 2011
- School of Business Awards for Excellence - CSP 50% Scholarship 2004
- Doctor of Philosophy, Federation University Australia, 2013-2016
- Bachelor of Commerce (Honours), University of Ballarat, 2012
- Bachelor of Commerce (Accounting), University of Ballarat, 2005-2010
Memberships
- Chartered Accountants Australia and New Zealand
- Fellow of The Tax Institute
- Placemaking Economics Group
- British Accounting and Financing Association
- Accounting and Finance Association of Australia and New Zealand
- Accounting History Special Interest Group
- Golden Key Honour Society
- Morton, E.,de Castro, V.,Hinchliffe, S. (2022). The association of mandatory tax disclosures with the readability and tone of voluntary tax reports In: eJournal of Tax Research, 19, 232 - 272
- Morton, E.,Curran, M. (2022). Technical and legal aspects of tax debt collection and cryptocurrencies In: Australian Tax Forum, 37, 1 - 26
- Morton, E.,Curran, M. (2022). The loss and destruction of cryptocurrencies and CGT event C1 In: The Tax Specialist, 25, 145 - 151
- Morton, E.,Curran, M.,Hinchliffe, S. (2021). COVID-19 Responses and the Contemplative Worker's Home Occupancy Expense Claim In: Australian Tax Review, 50, 81 - 104
- Morton, E.,Curran, M. (2021). Crypto-donations and tax deductibility In: Tax Specialist, 25, 54 - 63
- Richards, D.,Morton, E. (2020). Conceptualizing financial advice in Australia: The impact of business models and external stakeholders on client’s best interest practice In: Financial Services Review, 28, 133 - 158
- Morton, E.,Hinchliffe, S. (2020). The potential for the unintentional loss of tax losses in the COVID-19 environment In: The Tax Specialist, 23, 210 - 223
- Morton, E. (2019). A historical review of the rise of tax effect accounting as a financial reporting norm In: Accounting History, 24, 562 - 590
- Morton, E. (2019). Corporate tax transparency reporting and Benford’s law In: Australian Tax Forum, 34, 1 - 29
- Lehman, G.,Morton, E. (2017). Accountability, corruption and social and environment accounting: Micro-political processes of change In: Accounting Forum, 41, 281 - 288
- A comparative study of the impact of contemporary technologies on the professional codes of ethics: Australia and Vietnam. Funded by: CPA Australia Global Research Perspectives Program 2018 onwards from (2022 to 2023)
- The Tax professions response to the recent Tax Practitioners Board (TPB) review of the TASA 2009 Code of Professional Conduct and related Sanctions. Funded by: CPA Australia Global Research Perspectives Program 2018 onwards from (2022 to 2022)
- Enhancing blockchain literacy across the public accounting and taxation advisory services industry. Funded by: AFAANZ Research Grants 2018 onwards from (2021 to 2022)
- Improving Water Markets and Trading through New Digital Technologies. Funded by: CRC for Developing Northern Australia from (2020 to 2020)
1 PhD Current Supervisions