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Professor Greg Shailer

Professor Greg Shailer

Research School of Accounting

Professor; Director of ANCAAR
Email: greg.shailer@anu.edu.au
Phone: +61 2 612 54333
Office: Room 3.26, CBE Bld (26C)

Research areas

Accounting; Auditing; Corporate governance; Finance; Institutional development.


Greg Shailer is a Professor of Accounting, Director of the Australian National Centre for Audit & Assurance Research, and leads the Corporations, Governance & Society Research Group. Greg's research interests include multidisciplinary aspects of corporate governance and the economics and regulation of auditing. He has written widely on these themes, with his work featured in prominent journals including Auditing: A Journal of Practice and Theory, British Accounting Review, Journal of Business, Finance & Accounting, The European Accounting Review, International Review of Economics and Finance, International Review of Finance, Journal of Business Ethics, and Journal of Accounting and Public Policy. Greg serves as the Finance and Corporate Governance Editor for Journal of Business Ethics, section Editor for the Encyclopedia of Business and Professional Ethics, Editorial Advisory and Review Board member for the peer-reviewed monograph series Critical Studies on Corporate Responsibility, Governance and Sustainability, and Editorial Board member for Journal of Accounting in Emerging Economies and the International Journal of Auditing.

View ORCID profile


Research publications

Recent books/monographs

  • Auditing, Assurance Services and Ethics in Australia: An Integrated Approach, Pearson Education Australia. 11th Edition, 2020. (A. Arens, P. Best, G. Shailer, S. Chaplin, JR. Elder, M. Beasley). Access details
  • Competition in the Australian Mobile Phone Retail Market: A study of Australian MNOs & MVNOs, Australian Communications Consumer Action Network & The Australian National University, 2015. (A. Richardson & G. Shailer). Access copy

Recent journal papers

  • Audit Firm Tenure and Audit Quality in a Constrained Market, The International Journal of Accounting, 53(3) 2018:167-182. (with M. Azizkhani & R. Daghani). Access paper
  • Bank Audit Fees and Asset Securitization Risks. Auditing: Journal of Practice & Theory, 37(1) 2018: 21-48. (with G. Cullen, D. Gasbarro, G. Monroe, &  Y.Y. Zhang). Access paper
  • Does Ownership Identity Matter? A Meta-Analysis of Research on Firm Financial Performance in Relation to Government versus Private Ownership. Abacus, 54(1) 2018: 1-35. (with K. Wang). Access paper
  • Family Ownership and Financial Performance Relations in Emerging Markets, International Review of Economics and Finance, 51, September 2017: 82-98. (with K. Wang). Access paper
  • Corporate Social Responsibility Disclosure and the Value of Cash Holdings, European Accounting Review, 26(4) 2017: 729-753. (with L. Lu & Y. Yu). Access paper
  • Corporate Political Donations: Influences from Managers’ and Directors’ Networks. Journal of Business Ethics, 135(3) 2016: 461-481 (previously online 2014). (with Y. Lu & M. Wilson). Access paper
  • Information Asymmetry and Dual Distribution. Journal of Business Finance & Accounting, 42(9-10) 2015: 1121-1153 (with M. Wilson). Access paper
  • Ownership Concentration and Firm Performance in Emerging Markets: A Meta-analysis, Journal of Economic Surveys 28(2) 2015: 1-31. (with K. Wang). Access paper
  • The Interaction of Post-Acquisition Integration and Acquisition Focus as Determinants of Long-run Performance. International Review of Finance, 14(4) 2014: 587-612. (with S. Daniliuc & C. Bilson). Access paper
  • Socialization Motives for Gifting in Virtual Worlds. Journal of Management Information Systems, 32(2) 2014: 171-210. (with S. Goode, M. Wilson & J. Jankowski). Access paper 
  • Government and Managerial Influence on Auditor Switching Under Partial Privatisation. Journal of Accounting & Public Policy 33(4) 2014: 372-390. (with M. Bagherpour & G. Monroe). Access paper
  • Review of Post-CLERP 9 Australian Auditor Independence Research. Australian Accounting Review, 24(4) 2014: 370-380. (with P. Carey & G. Monroe). Access paper
  • Auditor Partner Tenure and Cost of Equity Capital. Auditing: A Journal of Practice & Theory 32(1) 2013: 183-202. (with M. Azizkhani,  & G. Monroe). Access paper

Latest Conference papers

  • Extended Auditors' Reports and Audit Quality: A Textual Analysis. accepted for European Accounting Association Conference, Milan, Italy, 30 May - 1 June 2018. (with F. Zhang).
  • Factors affecting credibility perceptions of sustainability reports. European Accounting Association Conference, Valencia, Spain, 10-12 May 2017. (with X. Xiao).
  • Audit firm tenure and audit quality in a constrained market. BAFA 6th Audit & Assurance Conference, Said Business School, Oxford University. May 5-6, 2016. (M. Azizkhani, R. Daghani & G. Shailer).
  • The Importance of Institutions and Culture in Business Development. Keynote Address, 5th Business, Economics and Communications International Conference 2015 (BECIC2015). Phitsanulok Thailand. 17-18 August 2015.
  • The Impact Of Regulations On Earnings Management Via Related Party Sales In China. AFAANZ Annual Conference, Hobart July 2015 (J. Hu & G. Shailer)

Link to more publications (2000-date)

Link to list of current projects


Research grants and awards


2011 CBE Award for Excellence in Research Supervision

2012 ANU Commendation for Outstanding Contribution to Student Learning


Research engagement and outreach

Editor of Finance and Corporate Governance for Journal of Business Ethics

Section Editor for the Encyclopedia of Business and Professional Ethics

Editorial Advisory and Review Board member for the peer-reviewed monograph series Critical Studies on Corporate Responsibility, Governance and Sustainability

Editorial Board member for Journal of Accounting in Emerging Economies

Editorial Board member for International Journal of Auditing



Current Teaching:

BUSN7045 Corporate Governance

BUSN4145/8145 Corporate Governance Research Preparation

BUSN4111/8111 Seminal Research in Accounting


PhD Supervision


  • Romalani Leofo: Extended audit reports and crash risk
  • Zoe Zhang: Language and decision-making 
  • Christine Akello: Factors that affect the successful participation of women on UAE corporate boards


  • Aditi Shams: Women on corporate boards in Asia: the influence of formal and informal institutional features  (2019)
  • Penny Zhang: Audit transparency and auditors’ reporting behaviour  (2019)
  • Sarini Azizan: Corporate citizenship and financial reporting credibility (2018)
  • Tejshree Kala: Managerial source credibility for earnings guidance statements (2018)
  • Xinning Xiao: Stakeholders’ perceptions of credibility of sustainability reporting (2016)
  • Andriati (Fifi) Fitriningrum: Are state-owned enterprises successful vehicles for attaining their government stated onbjectives? A study of the implications of government policies and objectives for state-owned enterprises in Indonesia (2015)
  • Ben Hu: The impact of regulations on earnings management via related party sales in China (2014)
  • Yuyu Zhang: Bank risk, audit and governance (UNSW, 2013)
  • Louise Lu: Corporate and managerial private interests as motives for corporate political donations in Australia (2012)
  • Tracy Wang: Ownership structure and corporate performance in emerging markets (2011)
  • Warawude Rurkwararuk: The effects of cultural dimensions of ethnicity on small business start-up decisions in regional Thailand (2010)
  • Abraham Sethibe: Impediments to the development of stock markets in the Southern African Development Community (2009)
  • Mark Wilson: Performance information and contracting costs in a dual-distribution system (2008)
  • Jacqueline Birt: Consequences of changing Australian segment reporting requirements (2008)
  • Masoud Azizkhani: Auditor tenure and rotation, and the cost of capital (2007)
  • Mohammad Ali Bagherpour: Auditor switches and emerging markets: The case of Iran (2007)
  • Sorin Daniliuc: Acquisition process factors that influence the performance of Australian publicly listed acquirers (2007)
  • Tanya Tang: The value-relevance of book-tax differences in China (2006)
  • Gillian Dempsey: Knowledge and invention in intellectual property: Computer program copyright (1998)


Updated:   1 March 2017 / Responsible Officer:  CBE Communications and Outreach / Page Contact:  College Web Team