Prof Keryn Chalmers - Researcher Profile

Keryn Chalmers

Address

Faculty of Business & Economics
Building S, 9th Floor

Contact Details

Tel: +61 3 990 32867

Email: Keryn.Chalmers@monash.edu


Biography

Keryn Chalmers (CPA, ICAA and SFFinsia) is Deputy Dean (External and International) and a Professor of Financial Accounting. She is also a member of AFAANZ, EAA, AAA and IAEER.

Keryn is currently Deputy Dean (External and International) and prior to this appointment was the Head, Department of Accounting and Finance.

Keryn is a Professor of Financial Accounting. Her academic qualifications include a PhD (University of Tasmania) and a Graduate Diploma in Applied Finance and Investment (FINSIA). Keryn joined academia in 1987 and has held positions at the University of Melbourne and Victoria University. Prior to this, she worked in government accounting positions and also operated a retail business.

Keryn’s expertise is in financial accounting and financial reporting, specifically in relation to accounting standards, accounting policy and disclosure choices of management and the economic consequences of regulation. She is an active researcher with academic publications and national competitive grants, including ARC Linkage Grants and industry funded grants investigating the consequences of adopting international financial reporting standards and the development and role of water accounting. Keryn has also co-authored leading accounting textbooks prescribed by many Australian higher education institutions, including Accounting for Business Decision Making in its 5th edition. She serves on the editorial board of IJAAT and ARJ and regularly reviews manauscrips for journals including A&F, AJPT, AAAJ and AJM.

Keryn is on the IASB Consultative Group on the Methodology for Fieldwork and Effect Analysis. Keryn is a past Australian President of the Accounting and Finance Association of Australia and New Zealand (AFAANZ) and a board member of the Australian Centre for Financial Studies. She is a senior fellow of the Financial Services Institute of Australasia (FINSIA) and the recipient of a practitioner service award for her contributions to the Institute.  Formerly a Victorian Divisional Council member of CPA Australia, Keryn has also been a member of their national education accreditation board, special considerations committee and examination policy advisory committee. She has also advised the Tax Practitioners Board on accounting knowledge required for registration as a tax agent.

Keywords

Accounting, Accounting systems, Accounting, corporate, accounting regulation, financial reporting, water accounting, corporate governance, executive remune

Qualifications

DOCTOR OF PHILOSOPHY
Institution: University of Tasmania
Year awarded: 2001

Publications

Books

Godfrey, J., Chalmers, K. (eds), 2007, Globalisation of Accounting Standards, Edward Elgar Publishing, Cheltenham, UK.

Book Chapters

Slattery, M., Chalmers, K., Godfrey, J., 2012, Beyond the hydrographers' legacy: Water accounting in Australia, in Water Accounting: International Approaches to Policy and Decision-making, eds Jayne M Godfrey and Keryn Chalmers, Edward Elgar Publishing, Cheltenham UK, pp. 17-31.

Chalmers, K., Wright, S., 2011, Bridging accounting research and practice: A value adding endeavour, in Bridging the Gap between Academic Accounting Research and Professional Practice, eds Elaine Evans, Roger Burritt and James Guthrie, The Institute of Chartered Accountants in Australia, Sydney NSW Australia, pp. 59-68.

Wright, S., Chalmers, K., 2010, The future for accounting academics in Australia, in Accounting Education at a Crossroad in 2010, eds Elaine Evans, Roger Burritt and James Guthrie, The Institute of Chartered Accountants in Australia, Sydney NSW Australia, pp. 72-91.

Godfrey, J., Chalmers, K., 2007, Globalisation of accounting standards: An introduction, in Globalisation of Accounting Standards, eds Jayne M. Godfrey and Keryn Chalmers, Edward Elgar Publishing, Cheltenham UK, pp. 1-14.

Chalmers, K., Godfrey, J., Langfield-Smith, I.A., Lu, W., 2007, Globalisation of accounting: Implications for Australian public sector entities, in Globalisation of Accounting Standards, eds Jayne M. Godfrey and Keryn Chalmers, Edward Elgar Publishing, Cheltenham UK, pp. 170-192.

Journal Articles

Chalmers, K., Godfrey, J., Potter, B., 2012, Discipline-informed approaches to water accounting, Australian Accounting Review [P], vol 22, issue 3, Wiley-Blackwell Publishing Asia, Richmond Vic Australia, pp. 275-285.

Chalmers, K., Naiker, V., Navissi, F., 2012, Earnings quality and Rule 10b-5 securities class action lawsuits, Journal of Accounting and Public Policy [P], vol 31, issue 1, Elsevier Inc, New York NY USA, pp. 22-43.

Chalmers, K., Clinch, G., Godfrey, J., Li, Z.W., 2012, Intangible assets, IFRS and analysts' earnings forecasts, Accounting and Finance [P], vol 52, issue 3, Wiley-Blackwell Publishing Asia, Richmond Vic Australia, pp. 691-721.

Chalmers, K., Godfrey, J., Lynch, B., 2012, Regulatory theory insights into the past, present and future of general purpose water accounting standard setting, Accounting, Auditing & Accountability Journal [P], vol 25, issue 6, Emerald Group Publishing Ltd, Bingley UK, pp. 1001-1024.

Chalmers, K., Clinch, G., Godfrey, J., 2011, Changes in value relevance of accounting information upon IFRS adoption: Evidence from Australia, Australian Journal of Management [P], vol 36, issue 2, Sage Publications Ltd, London UK, pp. 151-173.

Chalmers, K., Godfrey, J., Webster, J., 2011, Does a goodwill impairment regime better reflect the underlying economic attributes of goodwill?, Accounting and Finance [P], vol 51, issue 3, Wiley-Blackwell Publishing Asia, Richmond Vic Australia, pp. 634-660.

Godfrey, J., Chalmers, K., Navissi, F., 2010, The systematic risk effect of hybrid security classification, International Review of Business Research Papers [P], vol 6, issue 5, World Business Institute, Melbourne Vic Australia, pp. 110-124.

Chalmers, K., Navissi, F., Qu, W., 2010, Value relevance of accounting information in China pre- and post-2001 accounting reforms, Managerial Auditing Journal [P], vol 25, issue 8, Emerald Group Publishing Ltd, UK, pp. 792-813.

Au Yong, H.H., Faff, R., Chalmers, K., 2009, Derivative activities and Asia-Pacific banks' interest rate and exchange rate exposures, Journal of International Financial Markets, Institutions and Money [P], vol 19, issue 1, Elsevier BV, North Holland, The Netherlands, pp. 16-32.

Chalmers, K., Clinch, G., Godfrey, J., 2008, Adoption of international financial reporting standards: Impact on the value relevance of intangible assets, Australian Accounting Review, vol 18, issue 3, Wiley-Blackwell Publishing Asia, Richmond Vic Australia, pp. 237-247.

Balachandran, B., Chalmers, K., Haman, J., 2008, On-market share buybacks, exercisable share options and earnings management, Accounting and Finance, vol 48, issue 1, Wiley-Blackwell Publishing Asia, Richmond Vic Australia, pp. 25-49.

Chalmers, K., Godfrey, J., 2006, Intangible assets: diversity of practices and potential impacts from AIFRS adoption, Australian Accounting Review, vol 16, issue 40, CPA Australia, Melbourne Vic Australia, pp. 60-71.

Chalmers, K., Koh, P., Stapledon, G., 2006, The determinants of CEO compensation: Rent extraction or labour demand?, The British Accounting Review, vol 38, issue 3, Academic Press, UK, pp. 259-275.

Au Yong, H.H., Chalmers, K., Faff, R., 2005, Asia Pacific banks' derivative and risk management disclosures, Asian Review of Accounting, vol 13, issue 1, School of Accounting, Curtin University of Technology, Australia, pp. 15-44.

Brooks, A., Chalmers, K., Oliver, J., Veljanovski, A., 2005, Auditor independence reforms: audit committee members' views, Company and Securities Law Journal, vol 23, issue 3, Lawbook Co., Australia, pp. 151-164.

Chalmers, K., Godfrey, J.M., 2005, Expensing stock-based payments: a material concern?, Journal of International Accounting, Auditing and Taxation, vol 14, issue 2, Pergamon, UK, pp. 157-173.

Chalmers, K., Hanlon, D., 2005, Share option grants: a myriad of accounting and tax prescriptions, Australian Tax Forum: A Journal of Taxation Policy, Law and Reform, vol 20, issue 3, Taxation Institute of Australia, Australia, pp. 465-496.

Chalmers, K., Godfrey, J.M., 2004, Reputation costs: the impetus for voluntary derivative financial instrument reporting, Accounting, Organizations and Society, vol 29, issue 2, Pergamon, UK, pp. 95-125.

Chalmers, K., Shying, M., 2003, Global financial reporting: a reality?, Journal of the Securities Institute of Australia, vol 2, issue 2, Securities Instititute of Australia, Australia, pp. 7-11.

Chalmers, K., 2001, The progression from voluntary to mandatory derivative instrument disclosures - look who's talking, Australian Accounting Review, vol 11, issue 1, Australian Society of Certified Practising Accountants (CPA Australia), Melbourne Vic Australia, pp. 34-44.

Chalmers, K., Godfrey, J., 2000, Practice versus prescription in the disclosure and recognition of derivatives, Australian Accounting Review, vol 11, issue 2, Australian Society of Certified Practising Accountants (CPA Australia), Melbourne Vic Australia, pp. 40-50.

Conference Proceedings

Chalmers, K., Godfrey, J., Langfield-Smith, I.A., Lu, W., 2004, Public sector governance: implications of adopting global financial reporting standards, Integrated Governance: Linking Up Government, Business and Civil Society: Proceedings of the Conference, 25 October 2004 to 26 October 2004, Monash Governance Research Unit, Monash University, Melbourne Vic Australia, pp. 1-34.

Other

Chalmers, K., Godfrey, J., Potter, B., 2009, What's new in water and carbon accounting, Charter, The Institute of Chartered Accountants in Australia, Australia.

Chalmers, K., Godfrey, J., Potter, B., 2008, Carbon and water reporting principles, Charter, The Institute of Chartered Accountants in Australia, Australia.

Postgraduate Research Supervisions

Completed Supervision

Student:
Haman, J.
Program of Study:
Information disclosure and the initial public offering discount: Australian evidence. (PHD) 2011.
Supervisors:
Chalmers, K (Main), Fang, V (Associate).
Student:
Hanlon, C.
Program of Study:
Capital restructuring in response to mandatory accounting changes: evidence of debt contract effects. (PHD) 2010.
Supervisors:
Chalmers, K (Joint).
Student:
Wijayana, S.
Program of Study:
Globalisation of accounting standards: the usefulness of U.S. GAAP reconciliation information. (PHD) 2012.
Supervisors:
Chalmers, K (Joint-Co), Navissi, F (Joint).
Student:
Wong, S.
Program of Study:
Improving financial reporting quality: are Australia's reforms likely to work?. (PHD) 2009.
Supervisors:
Chalmers, K (Joint-Co).