Professor Tony van Zijl

Teaching in 2020

Profile

Tony van Zijl is Professor of Accounting & Financial Management and Director of the Centre for Accounting, Governance and Taxation Research.

He is a member of the Institute of Finance Professionals of New Zealand (Certified Securities Analyst Professional) and of the Chartered Accountants Australia and New Zealand (CAANZ) (Fellow Chartered Accountant). He is a life member of the Accounting and Finance Association of Australia and New Zealand (AFAANZ).

Professor van Zijl is a former Chair of the Financial Reporting Standards Board and was a foundation member of the Accounting Standards Review Board. He is a past member of the Valuation and Property Standards Board of the New Zealand Property Institute. He has served on government working parties on securities law reform, capital charging for tertiary education institutions, and value based reporting.

Professor van Zijl's research interests include financial reporting, capital markets, cost of capital, valuation, and performance measurement and reporting. His current teaching is mainly in financial reporting and capital markets. He is a past Director, Academic Programmes Accreditation, Wellington School of Business and Government.

In 2005 he received the AFAANZ Outstanding Contribution to Accounting & Finance Practice Award, in 2011 a Victoria University Research Excellence Award, and in 2012 the Chartered Accountants Australia and New Zealand (previously NZICA) Outstanding Service to the Accountancy Profession Award.

He is a Director of Sapere Research Group Limited (previously LECG, Nasdaq: XPRT) and of Financial Analysis Consulting Group Limited and provides consulting advice and litigation support in the areas of his research interests. He is a Lay Member of the High Court of New Zealand.

Professor van Zijl is an Honorary Consul for the People's Republic of Bangladesh.

Selection of publications

"The Value Relevance of Corporate Donations" (with Houqe, N., Karim, W., St George, T.), Pacific Basin Finance Journal, (forthcoming).

"What is the Impact of Corruption on Audit fees?", (with Houqe, N., Mahoney, A., Karim, W.), Public Money & Management, 39, 2019, 123-131.

"What is the Economic Value of the Extractive Industries Transparency Initiative Information Disclosure?", (with Moses, O., Houqe, N.), Journal of Contemporary Accounting and Economics, 14, 2018, 216-233.

"Audit Quality, Earnings Management, and Cost of Equity Capital: Evidence from India", (with Ahmed, K., Houqe, N.), International Journal of Auditing, 21, 2017, 177-189.

"The predictive value of bank fair values", (with Ehalaiye, D., Tippett, M.), Pacific Basin Finance Journal, 41, 2017, 111-127.

“Corporate Ethics and Auditor Choice – International Evidence”, (with Houqe, N., Dunstan, K., Karim, W.), Research in Accounting Regulation, 27, 2015, 57-65.

"Examining a positive role for performance measures", (with Marginson, D., McAulay, L., Roush, M.), Management Accounting Research, 25 (1), 2014, 63-75.

"Efficiency and opportunism in auditor quality choice in emerging audit services markets: The case of Bangladesh", (with Karim, W.), International Journal of Accounting and Information Management, 21 (3), 2013, 241-256.

"Government Quality and Auditor Choice: A Cross Country Analysis", (with Houqe, N. and Monem, R.), Advances in Accounting, 28 (2), 2012, 307-316.

"The effect of IFRS Adoption and Investor Protection on Earnings Quality around the World", (with Houqe, N., Dunstan, K., Karim, W.), International Journal of Accounting, 47, 3, 2012, 281-304.

"Rights Offerings, Subscription Period, Shareholder Takeup and Liquidity", (with Balasingham, B., Faff, R., Theobald, M.), Journal of Financial and Quantitative Analysis, 47, 1, February 2012, 213-239.

“Performance measures and short-termism: An exploratory study”, (with Marginson, D., McAulay, L. and M. Roush), Accounting & Business Research, 40, 4, 2010, 353-370.

“Measures of Accounting Conservatism: A Construct Validity Perspective”, (with Wang, R. and C. O hOgartaigh), Journal of Accounting Literature, 28, 2009, 165-203.

“Identifying Decision Useful Information with the Matrix Format Income Statement”, (with Tarca, A., Brown, P., Hancock, P., Woodliffe, D. and M. Bradbury), Journal of International Financial Management & Accounting, 19, 2, Summer (2008), 185-217.

“Ownership Structure and Corporate Performance: Evidence from Bangladesh”, (with Farooque, O Al, Dunstan, K. and W. Karim), Asia Pacific Journal of Accounting and Economics, 14, August (2007), pp. 127-149.

“Deprival Value and Fair Value: A Reinterpretation and A Reconciliation”, (with Whittington, G.), Accounting and Business Research, 36, July (2006), 121-130.

“Agency Theory and Trust Ownership of Shares”, (with Emanuel, D.), New Zealand Economic Papers, 39(2), December 2005, 195-207.

“The New Zealand Financial Reporting Framework”, (with Bradbury, M.), supplementary chapter to Alfredson et al Applying International Accounting Standards (John Wiley, Australia), 2005.

"The Market Risk Premium in New Zealand: Survey Evidence", (with Lally, M. and M. Roush), INFINZ Finance Journal, Winter 2004, 5-12.

"Capital Gains Tax and the Capital Asset Pricing Model", (with Lally, M.), Accounting and Finance, July 2003, 187-210.

"The New Zealand Convergence Handbook", (with Walker, S.), Institute of Chartered Accountants of New Zealand, October 2001, 174 pp.

"Auditor Independence: An International Perspective", (with Falk, H. and Frucot, V.), Journal of Auditing, Ethics and Public Policy, 1999, 508 - 559.

"Financial Reporting Regulation", Chapter 19, in G. Walker and B. Fisse (eds), Securities Regulation in Australia and New Zealand, Oxford University Press: Auckland, 1994, 420 - 443.

"Macaulay and Closed Form Duration Formulas", British Accounting Review, 22, December 1990, 343 - 349.

"Risk Decomposition: Variance or Standard Deviation: Re-examination and Extension", Journal of Financial and Quantitative Analysis, 22, June 1987, 237-247.

Teaching in 2020