Financial Accounting

Ken Trotman is a Scientia Professor and was Head of the School of Accounting from 1991 to February 2000. His main current research interests are concerned with behavioural decision making in accounting. He is a Fellow of The Institute of Chartered Accountants in Australia and a Fellow of the Australian Society of Certified Practicing Accountants. Ken was the 1993/94 Coopers & Lybrand Visiting Professor and the 1993/94 President of the Accounting Association of Australia and New Zealand. In 1998 he received the AAANZ 'Outstanding Contribution to the Accounting Literature' award and was elected as a Fellow of the Academy of Social Sciences. He received the 2000/2001 'Outstanding Auditing Educator Award' from the Audit Section of the American Accounting Association and in 2002 was awarded life membership of the Accounting Association of Australia and New Zealand. He received the 2008 Notable Contribution to the Auditing Literature Award from the Auditing Section of the American Accounting Association and the 2009 Notable (Lifetime) Contribution Award in Behavioral Accounting Literature from the American Accounting Association. He is presently editor of Auditing: A Journal of Practice & Theory.Elizabeth Carson is a Professor in financial accounting and auditing in the UNSW Business School. Elizabeth teaches at postgraduate level in financial accounting and auditing, as well as supervising research students in the Honours, MPhil and PhD programs. In 2002, she received the Pearson Education Accounting Lecturer of the Year award for her development of the Accounting: A User Perspective subject in the Master of Commerce program. Elizabeth's research interests include economics of global and national audit markets, industry specialisation by auditors and audit reporting. Her PhD investigating global audit firm networks and global industry specialisation by audit firms was awarded the American Accounting Association Auditing Section Outstanding Dissertation Award in 2008. Her work has appeared in leading academic journals including The Accounting Review, Auditing: A Journal of Practice & Theory, and Accounting and Finance. Her research is currently supported by the Australian Research Council (ARC) Discovery Grant and by the International Auditing and Assurance Standards Board. Prior to joining UNSW, she worked with Pricewaterhouse Coopers (PwC) and is qualified as a Chartered Accountant.Michael Gibbins is the Winspear Professor of Accounting in the Faculty of Business, University of Alberta. He has a BCom from the University of British Columbia, an MBA from York University and a PhD in accounting and psychology from Cornell University. He obtained his chartered accountancy designation in the Prince George office of what is now Deloitte & Touche. He has held appointments at Queens University School of Business, the Canadian Institute of Chartered Accountants and the University of British Columbia. His research and teaching interests lie in how people make decisions and judgements, and in the way accounting information is used in making important decisions in business and other economic spheres. A particular interest is in the professional judgement of public accountants, managers, and other professionals who cope with the pressures and risks of modern business life. He has published widely on judgement, accounting, financial disclosure and educational subjects; is a former editor of the Canadian accounting research journal Contemporary Accounting Research; has been on numerous editorial boards of academic journals; and is active in the Canadian Academic Accounting Association, the American Accounting Association and other professional bodies. He has received a number of education and teaching awards and in 1988 he received the honour of becoming a Fellow of both the Alberta and British Columbia Institutes of Chartered Accountants.