
Bryan Howieson
Adelaide Business School
Faculty of Arts, Business, Law and Economics
Eligible to supervise Masters and PhD (as Co-Supervisor) - email supervisor to discuss availability.
- My Research
- Career
- Publications
- Grants and Funding
- Teaching
- Supervision
- Professional Activities
- Contact
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.
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Education
Date Institution name Country Title 2016 University of Western Australia Australia PhD -
Research Interests
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Journals
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Book Chapters
Year Citation 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.
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.. -
Conference Papers
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Report for External Bodies
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.
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Past Higher Degree by Research Supervision (University of Adelaide)
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
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Committee Memberships
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 -
Memberships
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 -
Editorial Boards
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
Connect With Me
External Profiles