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Malcolm Smith

Professor of Accounting

Availability

By appointment.

Background

Malcolm has had an extensive academic career. Prior to joining the staff at ECU, Malcolm has proven himself as the Professor of Accounting at University of South Australia; Leicester Business School (UK) and Sheffield Business School (UK). Furthermore, Malcolm has been the recipient of a variety of prestigious awards from the International Federation of Accountants and Anbar Electronic Intelligence.

Staff qualifications

• BA(Econ) PGCE Manchester
• MBA PhD City University London
• CMA
• CA
• FCPA FCMA

• 2012 - Faculty of Business and Law, Dean's Honour Roll for Top Researchers
• 2011 - Vice Chancellor's Award for Excellence in Research Supervision
• 2011 - Dean's Honour Roll for Top Researchers
• 2011 - Award for Outstanding Research Performance in the School of Accounting Finance and Economics
• 2010 - Appointed Distinguished Visiting Professor in Accounting to Universiti Teknologi Mara (UiTM) Malaysia
• 2010 - Associate Editor, British Accounting Review

Recent publications

Books

• Smith, M. (2011). Research Methods in Accounting, (2nd Ed.), London, Sage Publications.
• Smith, M. (2005). Performance Measurement & Management, London, Sage Publications, pp.312 (ISBN: 1 4129 0764 0).

Refereed journals

• Tuan Zainun Tuanmat, Smith, M. and Djajadikerta, H. (2010) “Management Accounting and Organizational Change: An Exploratory Study in Malaysian Manufacturing Companies”, Journal of Applied Management Accounting Research, Vol.9 No.2 (in press).
• Smith, M. and Chang, C. (2010) “Improving Customer Outcomes through the Implementation of Customer Relationship Management: Evidence from Taiwan”, Asian Review of Accounting Vol. 18, No.3, pp.260-285.
• Smith, M., Marshall. R. and Armstrong, R.W. (2010) “Ethical Issues facing Tax Professionals: A Comparative Survey of Tax Agents and Tax Practitioners in Australia” Asian Review of Accounting, Vol.18, No.3, pp.197-220.
• Smith, M. and Li, Q. (2010) “The Role of Occupation in an Integrated Boycott Model”, The Journal of Global Marketing Vol.23 No.2, pp. 109-126.
• Smith, M. and Li, Q. (2010) “The Boycott Model of Foreign Product Purchase: An Empirical Test in China”, Asian Review of Accounting, Vol.18 No.2, pp. 106-130.
• Paino, H., Ismail, Z. and Smith, M. (2010) “Dysfunctional Audit Behaviour: An Exploratory Study in Malaysia”, Asian Review of Accounting, Vol.18 No.2, pp. 162-173.
• Tuan Zainun Tuan Mat, Smith, M. and Djajadikerta, H. (2010) “Determinants of Management Accounting Control Systems in Malaysian Manufacturing Companies”, Asian Journal of Accounting and Governance, Vol.1 No.1, 79-104.
• Paino, H., Smith, M. and Ismail, Z. (2010) “Auditor Acceptance of Dysfunctional Audit Behaviour: An Exploratory Model using Individual Factors”, Journal of Applied Accounting Research (in press)
• Scuilli, N. Smith, M., and Ross, P. (2009) “Benchmarking the First Year Accounting Unit: Evidence from Australia”, Asian Journal of Finance and Accounting, Vol. 1 No.2, pp.1-15.
• Smith, M. and Chang, C. (2009) “Measuring the Efficiency of Customer Related Strategies: A Review of the Literature and Agenda for Research”, Accounting, Accountability & Performance Vol.15 No.2 pp. 71-104.
• Djajadikerta, H., Gunawan, J., and Smith, M. (2009) “An Examination of Corporate Disclosures in the Annual Reports of Indonesian listed companies”, Asia Pacific Centre for Environmental Accountability Journal, Vol.15 No.1 pp.13-36.
• So, S. and Smith, M. (2009) “Legal Compliance Accounting versus True and Fair View Override: Companies Ordinance Rewrite in Hong Kong”, The Company Lawyer, Vol. 30 Issue 4, pp. 122-123.
• So, S. and Smith, M. (2009) “Value Relevance of Presenting Changes in Fair Value of Investment Properties in the Income Statement: Evidence from Hong Kong”, Accounting & Business Research, Vol. 39 No.2pp. 103-118.
• So, S. And Smith, M. (2009) “Statutory Backing to Hong Kong Financial Reporting Standards: Companies Ordinance Rewrite in Hong Kong”, Hong Kong Law Journal Vol.39 No. 1, pp. 175-188.
• So, S. and Smith, M. (2009) “Value relevance of IAS 27 (2003) Revisions Presentation of Non-Controlling Interests: Evidence from Hong Kong”, Journal of International Financial Management and Accounting, Vol.20 No.2 pp.166-198.
• Smith, M. and Chang, C. (2009) “The impact of Customer related strategies on Shareholder Value: Evidence from Taiwan”, Asian Review of Accounting, Vol. 17 No.3, pp.247-268.
• Smith, M., Zaharah Abdullah and Rafizan Abdul Razak, (2008) “The Diffusion of Technological and Management Accounting Innovation: Malaysian Evidence”, Asian Review of Accounting, Vol.16 No.3 pp. 197-218.
• Askarany, D. and Smith, M. (2008) “The Diffusion of Management Accounting Innovation: A Longitudinal Study of PACIA”, Managerial Auditing Journal, Vol.23 No.9 pp. 900-916.
• Smith, M. and Lakhani, S. (2008) “Exploring the Myth of Customer Relationship Management: Evidence from UK Retail Banking”, Journal of Applied Accounting Research, Vol.9, No.2 p. 97-111.
• Pirie, W.S. and Smith, M. (2008) “Stock Prices and Accounting Information: Evidence from Malaysia”, Asian Review of Accounting, Vol. 16 No.2, pp.109-133.
• Pirie, W.S., and Smith, M. (2008) “Relationships between Stock Prices and Accounting Information: A Review of the State of Play”, Journal of Accounting, Business & Management Vol.15 No.2, pp.22-36.
• Watkins, P. and Smith, M. (2008) “Website Quality and Corporate Financial Performance”, Journal of Accounting, Business and Management Vol.15 No.1, pp. 71-89.
• Liou, D.K. and Smith, M. (2007) “Macroeconomic Variables and Financial Distress”, Journal of Accounting, Business and Management, Vol.14 pp.17-31.
• Smith, M., Noorlaila Ghazali and Siti Fatimah Noor Minhad (2007) “Attitudes towards Plagiarism among Undergraduate Accounting Students: Malaysian Evidence”, Asian Review of Accounting, Vol.15, No.2 pp.122-146.
• Smith, M., Khadijah Yahya and Ahmad Amiruddin (2007) “Environmental Disclosure and Performance Reporting in Malaysia”, Asian Review of Accounting, Vol.15 No.2 pp.185-199.
• Liou, D.K. and Smith, M. (2007)“Financial Distress and Corporate Turnaround: A Review of the Literature and Agenda for Research”, Accounting, Accountability and Performance, Vol.13, No.1, pp.76-116.
• Liou, D.K. and Smith, M. (2007) “The Theory and Practice of Failure Prediction: Alternative Management Models”, GITAM Journal of Management, Vol.5, No.4, pp. 1-21.
• Askarany, D., Smith, M. and Yazdifar, H. (2007) “Technological Innovations, Activity based Costing and Satisfaction”, Journal of Accounting, Business & Management Vol. 14,pp.53-63;
• Liou, D.K. and Smith, M. (2007) “Macroeconomic Variables in the Identification of Financial Distress”, Journal of Accounting, Business and Management Vol.14 pp.17-31);
• Liou, D.K. and Smith, M. (2007)“Financial Distress and Corporate Turnaround: A Review of the Literature and Agenda for Research”, Accounting, Accountability and Performance Vol.13 No1 pp.76-116;
• Liou, D.K. and Smith, M. (2007)“Industrial Sector and Financial Distress”, Managerial Auditing Journal Vol.22 No4 pp.376-391;
• Kapuge, A.L.M. and Smith, M. (2007) “Management Practices and Performance Reporting in the Sri Lankan Apparel Sector”, Managerial Auditing Journal, Vol.22 No3 pp.303-318);
• Smith, M. (2007) “Publish or Perish: a solution in search of a problem”, Accounting Education: An International Journal, Vol.16 No3 pp.259-262);
• Jarrar, N.S., Smith, M. and Dolley, C. (2007) “Perceptions of Preparers and Users to Accounting Change: a Case Study in an Australian university “, Managerial Auditing Journal, Vol. 22, No.1, pp. 80-94;
• Smith, M., Anita Jamil, Yang Chik Johari and Syahrul Ahmar Ahmad (2006) “The Chairman's Statement in Malaysian Companies: A Test of the Obfuscation Hypothesis”, Asian Review of Accounting, Vol.14, No.1/2, pp.49-65;
• Laohapolwatana,W., Smith, M. and Howieson, B., (2006) “The Impact of Voluntary Disclosures on Sell-Side Analyst Stock Recommendations: Australian Evidence”, ICFAI Journal of Accounting Research, Vol. 5, No.4, pp. 54-96;
• Smith, M. (2006) “Alumina plc: Post Audit of Capital Investment Expenditure”, Accounting Education: An International Journal, Vol.15, No.2, pp.217-226;
• Marshall, R., Smith, M. and Armstrong, R.W. (2006) “The Impact of Audit Risk, Materiality and Severity on Ethical Decision Making: An Analysis of the Perceptions of Tax Agents in Australia”, Managerial Auditing Journal, Vol. 21, No. 5, pp. 497-519;
• Smith, M. and Graves, C. (2005) “Corporate Turnaround and Financial Distress”, Managerial Auditing Journal, Vol. 20, No.3, pp.304- 320;
• Smith, M., Normah Haji Omah, Ithnahaini Baharuddin and Syed Iskander Zulkarnain Sayd Idris (2005) “Auditors' Perception of Fraud Risk Indicators: Malaysian Evidence”, Managerial Auditing Journal, Vol.20, No.1, pp.73-85;
• Smith, M., Syahrul Ahmar Ahmad and Ahmad Shameer Mohamed Thaheer (2004) “Modelling PN4 Classification among Malaysian Listed Companies”, Asian Review of Accounting, Vol.12, No.2, pp.57-73;
• Smith, M. and Fiedler, B. (2004) “Mechanistic Procedures in the Management of Audit Risk and their Impact on Auditor Tolerance of Income Increasing Accounting Policy Choices”, ICFAI Journal of Audit Practice, Vol.3 No.1, pp.7-19;
• So, S. and Smith, M. (2004) “Multivariate Decision Accuracy and the Presentation of Accounting Information”, Accounting Forum, Vol.28, No.3, pp.283-306;
• Smith, M. (2004) “Corporate Financial Communication and Voluntary Disclosure”, Accounting Forum, Vol.28, No. 3, pp. 201-203;
• Askarany, D. and Smith, M. (2004) “Contextual Factors and Administrative Changes”, Journal of Issues in Informing Science and Information Technology, Vol.1, pp.179-188.
  

Professional journals

• Watkins, P. and Smith, M. (2007) “Website Quality and Financial Performance”, Financial Management, April;
• Lakhani, S. and Smith, M. (2007) “Customer Relationship Management in UK Retail Banking”, Financial Management, March;
• Zhang, L. and Smith, M. (2006) “Customer Profitability Analysis”, Financial Management, May;
• Smith, M. (2005) “The Balanced Scorecard in the 21st Century: Back to the Future”, Financial Management, February;
• Smith, M. (2004) “Corporate Constipation and Financial Flatulence: Cause and Effect?”, CPA Journal, February.