Financial Reporting, 4th Edition

About the Author

Janice Loftus, BBus, MCom (Hons), FCPA, is an associate professor in accounting at the University of Adelaide. Her teaching interests are in the areas of financial accounting and accounting theory, and she has written several study guides for professional and tertiary programs. Janice's research interests are primarily in the area of financial reporting. Her recent work on the understandability of accounting standards, co-authored with Bryan Howieson and Sabine Schuhrer and presented at an Australian Accounting Standards Board Research Forum, was the subject of a Think Tank hosted by CPA Australia. Janice has numerous publications on international financial reporting standards, risk reporting, solvency, earnings management, corporate governance, social and environmental reporting, and developments in standard setting in Australian and international journals. Janice co-authored Accounting: Building business skills and Applying IFRS Standards, published by John Wiley & Sons. She is a member of the executive of the Financial Reporting Interest Group of the Australian and Finance Association of Australia and New Zealand (AFAANZ). Prior to embarking on an academic career, Janice held several senior accounting positions in Australian and multinational corporations.

Ken Leo, BCom (Hons), MBA, was an academic for over 40 years, including 20 years as a professor of accounting at Curtin University in Western Australia. During this time, he taught company accounting to undergraduate and postgraduate students. He has been involved in writing books published by John Wiley & Sons since 1981, and has written books and monographs for other organisations including CPA Australia, the Group of 100 and the Australian Accounting Research Foundation. He was a founding member of the Urgent Issues Group, serving on that body from 1995 to 2001. He subsequently served on the Australian Accounting Standards Board (AASB) from 2002 to 2007, both as a member and as deputy chair of the Board.

Sorin Daniliuc is a lecturer in the Research School of Accounting at the Australian National University (ANU). He holds a PhD in Commerce and a Graduate Certificate in Higher Education from ANU, and a Bachelor of Economics from the ‘Alexandru Ioan Cuza' University of Iasi (Romania). Sorin is a member of CPA Australia and of the special interest group on accounting education at the AFAANZ. He has extensive experience in teaching both introductory and advanced financial accounting courses to undergraduate and postgraduate students, as well as experience in updating teaching materials for both CPA Australia and Chartered Accountants Australia and New Zealand (CA ANZ). Sorin's interests lie in the areas of accounting standards, corporate governance, business combinations, consolidations and corporate restructuring. Belinda Luke

Belinda Luke is an associate professor in the School of Accountancy at Queensland University of Technology. She has more than 10 years of experience in both academia and industry, working for a Big 4 accounting firm in Australia, Ukraine, Papua New Guinea and China before joining academia. Belinda teaches company accounting and postgraduate research units at QUT and has taught finance and accounting in Australia and New Zealand. Her qualifications include CA, BBus (Hons), MBus (Hons), PhD and Graduate Certificate in Higher Education. Belinda's research interests include accountability in the public sector and third sector.

Hong Nee Ang, BAcc (Hons), MBA, PhD, CPA, CA(M), has more than 20 years' working experience in industry and academia in Australia, Malaysia and South Korea. She is a principal in Education Development and Learning at New Momentum Education Group. She was the director of Master of Professional Accounting and Finance and deputy director of Master of International Accounting at Deakin University. Prior to joining academia, she held positions as a senior auditor in an accounting firm and an accountant in an IT manufacturing company. She has taught corporate accounting, accounting theory, professional research and analysis for accountants to undergraduate and postgraduate students. Her research interests are in the areas of international financial reporting standards, corporate governance and directors' remuneration.

Michael Bradbury, PhD, FCA was an academic for 40 years and for over 20 of these years he was a research professor. His research interests are in the areas of financial reporting, financial analysis and governance. He has been heavily involved in professional accounting activities. He is currently a member of the External Reporting Board, the New Zealand Accounting Standards Board and the Property Institute of New Zealand and has been a member of the International Financial Reporting Interpretations Committee and the International Financial Reporting Standards Advisory Council.

Dean Hanlon is a professor in the School of Accounting, Information Systems and Supply Chain at RMIT University. He holds a PhD in accounting from Monash University and has over 25 years' experience in teaching financial accounting within both undergraduate and postgraduate degrees. Dean has been recognised for his pedagogy at the faculty, university and national levels as the recipient of several teaching excellence awards. He has been the recipient of several competitive industry-based research grants and has published extensively in both international and domestic peer-reviewed journals. Dean has also been invited to present his research for several standard-setting bodies including the AASB, the International Accounting Standards Board and the Accounting Standards Board in Canada. Dean is currently a board member of the AASB and has previously served on the Technical Committee of AFAANZ and on CPA Australia's External Reporting Centre of Excellence. Dean has also acted as a subject matter expert for the professional programs of CA ANZ, CPA Australia and the Hong Kong Institute of Certified Public Accountants.

Jeffrey Knapp, MPhil (UNSW), FCPA, CA is an accounting academic with 30 years' experience teaching undergraduate and postgraduate accounting courses across Macquarie University, the University of New South Wales and the University of New England. Jeffrey's experience includes 3 years working as an auditor and tax consultant for Coopers & Lybrand, and a decade working as a technical consultant for the (then) Institute of Chartered Accountants in Australia. Jeffrey is an active media commentator. He advocates transparency and accountability for large organisations and calls out bad accounting practices that relate to income tax avoidance and unethical/unprofessional behaviour. In November 2019, Jeffrey was one of the few Australian academics called to appear and give evidence to the Parliamentary Joint Committee on Corporations and Financial Services in respect of the regulation of auditing in Australia. Jeffrey is also the co-author of the Wiley publication Company Accounting.

Noel Boys, BBus (Accountancy), Grad Dip Ed, ASA, is a teaching fellow at the University of Melbourne lecturing in financial accounting. Noel began his career in auditing at Arthur Young (now Ernst & Young) before moving into accounting education. He has been actively involved in the design and delivery of several accounting subjects, including at the executive masters level. He has also designed and delivered national graduate training programs for accounting firms and was an academic consultant on the CPA Australia project that created the ABC Learning Case Study DVD teaching resource.

Karyn Byrnes has been a member of CPA Australia for more than 20 years and is a former lecturer and learning and teaching coordinator for the School of Accounting at the University of Southern Queensland (USQ). She has taught a range of courses in both undergraduate and postgraduate accounting programs including electronic commerce, introductory accounting, financial accounting/reporting and company accounting. Prior to lecturing, Karyn held positions as a financial accountant in both the manufacturing and health not-for-profit industries. Her research interests are in the areas of professional accounting education and continuing professional development. She has maintained a close relationship with CPA Australia as a prior member of the local CPA Australia branch committee, including a 2-year appointment as the chairperson of that committee. While lecturing at USQ, Karyn was contracted by CPA Australia as the campus liaison officer for one of USQ's local campuses.