Bryan Howieson
Adelaide Business School
Faculty of Arts, Business, Law and Economics
My research interests are broad but firmly grounded in serving the needs of the accounting profession and broader community. My interests include financial reporting, accounting standards-setting and regulation, corporate governance, accounting education, and professional ethics. My research has employed both quantative and qualitative approaches and has been published in leading Australian and international academic and professional journals.
| Date | Institution name | Country | Title |
|---|---|---|---|
| 2016 | University of Western Australia | Australia | PhD |
| Year | Citation |
|---|---|
| 2022 | Bradbury, M., & Howieson, B. (2022). Research on Application and Impact of IFRS 9 Financial Instruments. Australian Accounting Review, 32(4), 409-410. |
| 2021 | Bradbury, M., & Howieson, B. (2021). Editorial: Virtual Issue and Call for Special Issue on IFRS 9 Financial Instruments. Australian Accounting Review, 31(1), 3-4. |
| 2021 | Bradbury, M., & Howieson, B. (2021). Editorial: Australian Accounting Review Reaches A 30-Year Milestone. Australian Accounting Review, 31(2), 77-78. |
| 2021 | Bradbury, M., & Howieson, B. (2021). Editorial. Australian Accounting Review, 31(3), 167-168. |
| 2021 | Howieson, B., Loftus, J., & Schuhrer, S. (2021). Are Accounting Standards Understandable?. None, 64(1), 1083-1109. Scopus1 WoS1 |
| 2021 | Bradbury, M., & Howieson, B. (2021). Editorial: Using Academic Journals as a Conversation. Australian Accounting Review, 31(4), 271-272. Scopus1 |
| 2020 | Bradbury, M., & Howieson, B. (2020). Editorial. Australian Accounting Review, 30(2), 83-84. |
| 2020 | el Barnoussi, A., Howieson, B., & van Beest, F. (2020). Prudential Application of IFRS 9: (Un)Fair Reporting in COVID-19 Crisis for Banks Worldwide?!. AUSTRALIAN ACCOUNTING REVIEW, 30(3), 178-192. Scopus25 WoS26 |
| 2020 | Bradbury, M., & Howieson, B. (2020). Editorial: Evidence on APRA Proposals and Impact of COVID-19 on Expected Credit Loss Accounting. Australian Accounting Review, 30(3), 157-158. |
| 2020 | Bradbury, M., & Howieson, B. (2020). Editorial: Promoting the Usefulness of Research to Standard Setters. Australian Accounting Review, 30(4), 229-230. Scopus1 |
| 2019 | Bradbury, M., & Howieson, B. (2019). Editorial. Australian Accounting Review, 29(1), 5. |
| 2019 | Howieson, B. A. (2019). Frankenstein's monster or the Birth of Venus? Perceptions of the impact and contributions of Ball and Brown 1968. Pacific-Basin Finance Journal, 55(June), 299-328. Scopus6 WoS4 |
| 2019 | Howieson, B. A., Aman, H., Beekes, W., Berkman, H., Bohmann, M., Bradbury, M., . . . Wright, S. (2019). Responsible science: Celebrating the 50-year legacy of Ball and Brown (1968) using a registration-based framework. Pacific-Basin Finance Journal, 56(September), 129-150. Scopus9 WoS8 |
| 2019 | Howieson, B., & Potter, B. (2019). Guest editorial. Accounting Research Journal, 32(1), 2-6. |
| 2019 | Barac, K., Gammie, E., Howieson, B. A., & Van Staden, M. (2019). How do Auditors Navigate Conflicting Logics in Everyday Practice?. Professions and Professionalism, 9(3), 1-22. Scopus3 |
| 2018 | Howieson, B. A. (2018). What is the 'good' forensic accountant? A virtue ethics perspective. Pacific Accounting Review, 30(2), 155-167. Scopus31 WoS21 |
| 2017 | Howieson, B. (2017). The Phoenix rises: The Australian accounting standards board and IFRS adoption. Journal of International Accounting Research, 16(2), 127-154. Scopus6 WoS5 |
| 2016 | O Connell, B., De Lange, P., Freeman, M., Hancock, P., Abraham, A., Howieson, B., & Watty, K. (2016). Does calibration reduce variability in the assessment of accounting learning outcomes?. Assessment and Evaluation in Higher Education, 41(3), 331-349. Scopus34 WoS27 |
| 2016 | Beaumont, S., Ratiu, R., Reeb, D., Boyle, G., Brown, P., Szimayer, A., . . . Yermack, D. (2016). Comments on Shan and Walter: ‘Towards a Set of Design Principles for Executive Compensation Contracts’. Abacus, 52(4), 685-771. Scopus3 WoS3 |
| 2015 | Mackay, W., Shan, Y., & Howieson, B. (2015). The effect of board and chairperson independence: an examination of CEO dismissal in Australia. International Journal of Accounting, Auditing and Performance Evaluation, 11(2), 130-160. Scopus1 |
| 2014 | Howieson, B., Hancock, P., Segal, N., Kavanagh, M., Tempone, I., & Kent, J. (2014). Who should teach what? Australian perceptions of the roles of universities and practice in the education of professional accountants. Journal of Accounting Education, 32(3), 259-275. Scopus60 |
| 2014 | Watty, K., Freeman, M., Howieson, B., Hancock, P., O'Connell, B., De Lange, P., & Abraham, A. (2014). Social moderation, assessment and assuring standards for accounting graduates. Assessment and Evaluation in Higher Education, 39(4), 461-478. Scopus43 WoS34 |
| 2013 | Watty, K., De Lange, P., Carr, R., O'Connell, B., Howieson, B., & Jacobsen, B. (2013). Accounting students' feedback on feedback in Australian universities: They're less than impressed. Accounting Education, 22(5), 467-488. Scopus13 WoS8 |
| 2013 | Howieson, B. (2013). Defining the reporting entity in the not-for-profit public sector: Implementation issues associated with the control test. Australian Accounting Review, 23(1), 29-42. Scopus10 WoS9 |
| 2013 | Howieson, B. (2013). Quis auditoret ipsos auditores? Can auditors be trusted?. Australian Accounting Review, 23(4), 295-306. Scopus11 WoS8 |
| 2012 | Jackling, B., Howieson, B., & Natoli, R. (2012). Some implications of IFRS adoption for accounting education. Australian Accounting Review, 22(4), 331-340. Scopus22 WoS23 |
| 2012 | Tempone, I., Kavanagh, M., Segal, N., Hancock, P., Howieson, B., & Kent, J. (2012). Desirable generic attributes for accounting graduates into the twenty-first century: The views of employers. Accounting Research Journal, 25(1), 41-55. Scopus90 WoS86 |
| 2011 | Howieson, B. (2011). GFC or KFC?: How standard setters were battered and fried. Australian Accounting Review, 21(1), 3-13. Scopus13 WoS11 |
| 2011 | Abdullah, S., Abhayawansa, S., Anderson, C., Baskerville, R., Birt, J., Boon, K., . . . Wright, S. (2011). Editor's note and ad hoc reviewers for 2010. ACCOUNTING RESEARCH JOURNAL, 24(1), 4 pages. |
| 2010 | Howieson, B. (2010). Commentary on 'A Role for the Compulsory Study of Literature in Accounting Education'. Accounting Education, 19(4), 355-359. Scopus3 WoS2 |
| 2009 | Hancock, P., Howieson, B., Kavanagh, M., Kent, J., Tempone, I., Segal, N., & Freeman, M. (2009). The roles of some key stakeholders in the future of accounting education in Australia. Australian Accounting Review, 50(19), 249-260. Scopus13 WoS14 |
| 2009 | Howieson, B. (2009). Agenda formation and accounting standards setting: lessons from the standards setters. Accounting and Finance, 49(3), 577-598. Scopus19 WoS18 |
| 2007 | Thomas, J., Coleman, M., & Howieson, B. (2007). Perceptions about boards in SME sized family businesses. Electronic Journal of Family Business Studies, 1(2), 97-117. |
| 2006 | De Lange, P., & Howieson, B. (2006). International accounting standards setting and U.S. exceptionalism. Critical Perspectives on Accounting, 17(8), 1007-1032. Scopus29 |
| 2005 | Mescher, B., & Howieson, B. (2005). Beyond compliance: Promoting ethical conduct by directors and corporations. The Corporate Governance Law Review, 1(1), 93-113. |
| 2003 | Howieson, B., & Langfield-Smith, I. (2003). The FRC and Accounting standard-setting: Should I still call Australia home. Australian Accounting Review, 13(1), 17-26. Scopus15 |
| 2003 | Howieson, B. (2003). Accounting practice in the new millennium: is accounting education ready to meet the challenge. The British Accounting Review, 35(2), 69-103. Scopus186 |
| 2002 | Howieson, B. (2002). Accounting for investment properties: fair value method favoured over cost model. Australian Property Journal, 37(2), 108-111. |
| 1998 | Brown, P., & Howieson, B. (1998). Capital markets research and accounting standard setting. Accounting & Finance, 38(1), 5-28. |
| 1998 | Howieson, B. (1998). International harmonisation: He who pays the piper calls the tune. Australian Accounting Review, 8(15), 3-12. Scopus11 |
| 1997 | Howieson, B. A. (1997). A Report on International Harmonisation: What’s In It for Standard-Setters?. Accounting Forum, 21(2), 189-205. |
| 1996 | Howieson, B. (1996). Whither financial accounting research: A modern-day bopeep?. Australian Accounting Review, 6(11), 29-36. Scopus7 |
| 1995 | Howieson, B., & Hancock, P. (1995). Accounting for Risk in Financial Instruments: A Review of Accounting Standards. Managerial Finance, 21(1), 26-42. |
| 1994 | Brown, P., & Howieson, B. (1994). Accounting For Employee Share Options. Australian Accounting Review, 4(8), 22-34. Scopus5 |
| 1993 | Howieson, B. (1993). SAG 4: A Source Of Accounting Change. Australian Accounting Review, 3(5), 11-19. Scopus4 |
| 1992 | Howieson, B. (1992). Beyond Redemption: The Reporting Practices Of Unlisted Property Trusts. Australian Accounting Review, 1(3), 21-27. |
| 1991 | Howieson, B. (1991). A Security Analyst's Action Recommendations: An Application of Recursive Partitioning to Modelling Judgement. Australian Journal of Management, 16(2), 165-185. Scopus1 |
| Year | Citation |
|---|---|
| 2024 | Chapple, L., & Howieson, B. (2024). Finance as social history: Understanding the discipline through memory and experience. In How to Conduct Qualitative Research in Finance (pp. 209-232). Edward Elgar Publishing. DOI |
| 2017 | Howieson, B. (2017). Institutional arrangements for setting accounting standards in Australia. In S. Henderson, G. Peirson, K. Herbohn, T. Artiach, & B. Howieson (Eds.), Issues in Financial Accounting (16th ed.). Melbourne, Victoria: Pearson. |
| 2017 | Howieson, B. (2017). The conceptual framework: Purpose, reporting entity, the objective of financial reporting, and qualitative characteristics. In S. Henderson, G. Peirson, K. Herbohn, T. Artiach, & B. Howieson (Eds.), Issues in Financial Accounting (16th ed.). Melbourne, Victoria: Pearson. |
| 2017 | Howieson, B. (2017). The conceptual framework: Definition, recognition and measurement of the elements in general purpose financial statements. In S. Henderson, G. Peirson, K. Herbohn, T. Artiach, & B. Howieson (Eds.), Issues in Financial Accounting (16th ed.). Melbourne, Victoria: Pearson. |
| 2017 | Howieson, B. (2017). Fair value measurement. In S. Henderson, G. Peirson, K. Herbohn, T. Artiach, & B. Howieson (Eds.), Issues in Financial Accounting (16th ed.). Melbourne, Victoria: Pearson. |
| 2017 | Howieson, B. (2017). Revenue. In S. Henderson, G. Peirson, K. Herbohn, T. Artiach, & B. Howieson (Eds.), Issues in Financial Accounting (16th ed.). Melbourne, Victoria: Pearson. |
| 2017 | Howieson, B. (2017). Accounting for the extractive industries. In S. Henderson, G. Peirson, K. Herbohn, T. Artiach, & B. Howieson (Eds.), Issues in Financial Accounting (16th ed.). Melbourne, Victoria: Pearson. |
| 2017 | Howieson, B. (2017). International accounting standards, harmonisation and convergence. In S. Henderson, G. Peirson, K. Herbohn, T. Artiach, & B. Howieson (Eds.), Issues in Financial Accounting (16th ed.). Melbourne, Victoria: Pearson. |
| 2017 | Howieson, B. (2017). Ethics in accounting. In S. Henderson, G. Peirson, K. Herbohn, T. Artiach, & B. Howieson (Eds.), Issues in Financial Accounting (16th ed.). Melbourne, Victoria: Pearson. |
| 2016 | Howieson, B. (2016). Segment Reporting by Diversified Entities. In N. Arthur, L. Luff, P. Keet, M. Egan, B. Howieson, & R. Ram (Eds.), Accounting for Corporate Combinations and Associations (8 ed.). Melbourne, Victoria: Pearson Australia. |
| 2016 | Howieson, B. (2016). Text Objectives and Introduction to Consolidation. In N. Arthur, L. Luff, P. Keet, M. Egan, B. Howieson, & R. Ram (Eds.), Accounting for Corporate Combinations and Associations (8 ed.). Melbourne, Victoria: Pearson Australia. |
| 2013 | Brown, P., & Howieson, B. (2013). Capital markets research and accounting standard setting. In Financial Accounting and Equity Markets the Selected Essays of Philip Brown (pp. 263-286). Routledge. DOI |
| 2010 | Hancock, P., Howieson, B., Kavanagh, M., Kent, J., Tempone, I., & Segal, N. (2010). Accounting for the future. In E. Evans (Ed.), Accounting Education at a Crossroad in 2010 (pp. 54-62). Australia: Institute of Chartered Accountants in Australia. |
| 2005 | Howieson, B. (2005). Can we teach auditors and accountants to be more ethically competent and publicly accountable?. In T. Campbell, & K. Houghton (Eds.), Ethics and Auditing (pp. 265-288). Canberra: ANU E Press. |
| 2003 | Howieson, B. (2003). Behavioural research in accounting. In J. Godfrey, A. Hodgson, & S. Holmes (Eds.), Accounting theory (pp. 366-399). Milton, Queensland: John Wiley and Sons.. |
CPA Australia Global Research Perspectives Program, 2018, “Perceptions of the Contributions of Ball and Brown 1968”. ($6,053).
The University of Adelaide Small Research Grant program, 2015, "An Investigation of Australian Remuneration Report Disclosures Practices", with W. Mackay and Dr G. Shan. ($4,981).
Institute of Chartered Accountants in Scotland and Financial Reporting Council (UK), 2013 - 2014, “The Skill and Competency Requirements of Auditors in Today’s Complex Global Business Environment”, with Professor Karin Barac (University of Pretoria), Professor Elizabeth Gammie (Robert Gordon University), and Professor Marianne von Staden (University of South Africa). (£31,483).
Office of Teaching and Learning, Australian Business Deans Council, CPA Australia and the Institute of Chartered Accountants in Australia, 2010, “Achievement Matters: External Peer Review of Accounting Learning and Teaching Academic Standards” with Winthrop Professor Phil Hancock (University of Western Australia), Associate Professor Mark Freeman (University of Sydney), Professor Brendan O’Connell (RMIT University), Professor Paul de Lange (RMIT University), Professor Kim Watty (Deakin University) and Associate Professor Ann Abraham (University of Western Sydney). ($308,000).
Carrick Institute for Learning and Teaching in Higher Education Ltd Grant, 2007, “Accounting for the Future: More Than Numbers”, with Associate Professor Phil Hancock (University of Western Australia), Professor Marie Kavanagh (University of Southern Queensland), Associate Professor Irene Tempone (Swinburne University) and Ms Jenny Kent (Charles Sturt University). ($99,656).
Carrick Institute for Learning and Teaching in Higher Education Ltd Grant, 2007, “Enhancing Assessment Feedback Practices in Accounting Education: Issues, Obstacles and Reforms’, with Professor Brendan O’Connell, Ms Audrey Milton and Ben Jacobsen (James Cook University), Professor Colin Ferguson and Associate Professor Kim Watty (University of Melbourne) and Associate Professor Paul de Lange (RMIT University) ($217,206).
I have over 37 years of teaching experience at both undergraduate and post-graduate levels, including in the Master of Business Administration. Courses I have designed and taught cover introductory, intermediate and advanced financial accounting, introductory managerial accounting, and professional ethics. I have considerable experience in designing and delivering executive and non-award courses including for some of Australia's largest companies and for public sector entities. My teaching is informed by both my research activities in accounting education and my active engagement with accounting practice.
| Date | Role | Research Topic | Program | Degree Type | Student Load | Student Name |
|---|---|---|---|---|---|---|
| 2015 - 2021 | Co-Supervisor | Chinese Postgraduate Accounting Students’ Learning in Australian Universities: Their Backgrounds, Learning Orientations and Learning Approaches | Doctor of Philosophy | Doctorate | Part Time | Ms Yuxi Wei |
| 2010 - 2014 | Co-Supervisor | The harmonisation of GAAP and GFS financial reporting in the Australian public sector: Why and how did it happen? An agenda setting perspective | Doctor of Philosophy | Doctorate | Full Time | Dr Sabine Schuhrer |
| 2010 - 2015 | Co-Supervisor | The Impact of Equity-based Remuneration on Corporate Risk Strategy in the Australian Mining Sector | Doctor of Philosophy | Doctorate | Part Time | Mr Will Mackay |
| Date | Role | Committee | Institution | Country |
|---|---|---|---|---|
| 2018 - ongoing | Advisory Board Member | Conceptual Framework Project Advisory Panel | Australian Accounting Standards Board | Australia |
| 2017 - ongoing | Advisory Board Member | Business Combinations and Equity Method Project Advisory Panel | Australian Accounting Standards Board | Australia |
| 2015 - ongoing | Member | Academic Advisory Panel | Australian Accounting Standards Board | Australia |
| 2014 - 2019 | Advisory Board Member | Professional Qualifications Advisory Committee | CPA Australia | Australia |
| 2010 - ongoing | Member | Selection Panel Australian Accounting Hall of Fame | University of Melbourne | Australia |
| Date | Role | Membership | Country |
|---|---|---|---|
| 2002 - 2012 | Vice-President | International Association for Accounting Education and Research | United States |
| 1983 - ongoing | Member | Accounting and Finance Association of Australia and New Zealand | Australia |
| 1983 - ongoing | Member | CPA Australia | Australia |
| Date | Role | Editorial Board Name | Institution | Country |
|---|---|---|---|---|
| 2019 - ongoing | Editor-In-chief | The Australian Accounting Review | CPA Australia | Australia |
| 2018 - ongoing | Associate Editor | Accounting Education: An International Journal | Taylor & Francis | United Kingdom |
| 2015 - 2016 | Member | Advances in International Accounting | - | United States |
| 2003 - 2013 | Board Member | Financial Reporting, Regulation and Governance | - | Australia |
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