Christine Helliar

Prof Christine Helliar

UniSA Business

Teaching Enterprise

Eligible to supervise Masters and PhD (as Co-Supervisor) - email supervisor to discuss availability.

Christine is an Emeritus Professor at the University of South Australia. Christine has a PhD in Risk, Derivatives and Management Control from the University of Dundee, and her research focuses on technology such as blockchain and AI use in business, financial reporting, accounting education, ethics and governance, circular economy, social responsibility finance and Islamic finance as well as risk management, auditing and management control. 
Christine has extensive industry experience, with a wide background in accounting, finance and capital markets, having worked for EY, Morgan Stanley, Hong Kong Bank and Citigroup in London. From 2003-9 Christine was Director of Research at The Institute of Chartered Accountants of Scotland, where she focused on overseeing and conducting business relevant research.
Christine was a part-time Research Director at the Australian Accounting Standards Board.  She was chair of the British Accounting and Finance Association from 2009-2016 and is a member of The Institute of Chartered Accountants in England and Wales; The Institute of Chartered Accountants of Scotland; and Chartered Accountants Australia and New Zealand and an honorary member of CPA Australia. She was Chair of the Finance Research Network (FIRN) FRN Ltd - Australia’s largest network of finance researchers until 2023.

UniSA Business School Staff Excellence Awards: Excellence in Collaborative Supervision (w. Braam Lowies, Christine Helliar, Kurt Lushington & Michelle Commandeur) (2019), Achievement in Industry Collaboration (w. Braam Lowies, Christine Helliar & Kurt Lushington) (2018)

Year Citation
2025 Helliar, C., Petracci, B., & Tantisantiwong, N. (2025). Environmental, social and governance risk exposures of mutual funds. Journal of Asset Management, 26(3), 316-332.
DOI WoS1
2025 Rocca, L., Veneziani, M., Helliar, C., Crawford, L., & Teodori, C. (2025). Professional accounting knowledge: the confluence of local practice, national law and global harmonization. Accounting In Europe, online, 1-24.
DOI
2024 Suryani, A. W., Helliar, C., & Carter, A. (2024). Ecological underpinnings of niche identity and diversity within the profession. Journal of Accounting in Emerging Economies, 14(4), 791-818.
DOI Scopus1 WoS1
2023 Waye, V. C., Rocca, L., Veneziani, M., Helliar, C., & Suryawathy, I. G. A. (2023). Policy, regulation, and institutional approaches to digital innovation in the wine sector: a cross-country comparison. British Food Journal, 125(5), 1854-1873.
DOI Scopus8 WoS7
2022 Cornell, V., Lowies, B., Lushington, K., & Helliar, C. (2022). What role do Australian health professionals play in helping people choose their home care package services?. Australian Journal of Primary Health, 28(5), 454-457.
DOI
2022 Helliar, C. V., Lowies, B., Suryawathy, I. G. A., Whait, R., & Lushington, K. (2022). The genre of banking financial product information: the characters, the setting, the plot and the story. The British Accounting Review, 54 j 5, article no. 101131(5), 1-24.
DOI Scopus1 WoS1
2022 Helliar, C., Petracci, B., & Tantisantiwong, N. (2022). Comparing SRI funds to conventional funds using a PCA methodology. Journal of Asset Management, 23(7), 581-595.
DOI Scopus10 WoS9
2022 Alotaibi, K. O., Helliar, C., & Tantisantiwong, N. (2022). Competing logics in the Islamic funds industry: a market logic versus a religious logic. Journal of Business Ethics, 175(1), 207-230.
DOI Scopus21 WoS14
2021 Christ, K. L., & Helliar, C. V. (2021). Blockchain technology and modern slavery: reducing deceptive recruitment in migrant worker populations. Journal of Business Research, 131, 112-120.
DOI Scopus58 WoS50
2021 Halari, A., Helliar, C., Power, D., & Tantisantiwong, N. (2021). Taking advantage of Ramadan and January in Muslim countries (vol 74, pg 85, 2019). QUARTERLY REVIEW OF ECONOMICS AND FINANCE, 81, 508.
2020 Helliar, C. V., Crawford, L., Rocca, L., Teodori, C., & Veneziani, M. (2020). Permissionless and permissioned blockchain diffusion. International Journal of Management Information, 54(102136), 1-15.
DOI Scopus189 WoS134
2019 Halari, A., Helliar, C., Power, D., & Tantisantiwong, N. (2019). Taking advantage of Ramadan and January in Muslim countries. Quarterly review of economics and finance, 74, 85-96.
DOI Scopus7 WoS8
2018 Tantisantiwong, N., Halari, A., Helliar, C., & Power, D. (2018). East meets west: when the Islamic and Gregorian calendars coincide. British accounting review, 50(4), 1-55.
DOI Scopus10 WoS8
2018 Suryani, A. W., Helliar, C., Carter, A. J., & Medlin, J. (2018). Shunning careers in public accounting firms: the case of Indonesia. The British accounting review, 50(5), 463-480.
DOI Scopus23 WoS20
2018 Halari, A., Helliar, C., Power, D. M., & Tantisantiwong, N. (2018). Islamic calendar anomalies: Pakistani practitioners' perspective. Qualitative research in financial markets, 10(1), 71-84.
DOI Scopus1 WoS1
2017 Gurd, B., & Helliar, C. (2017). Looking for leaders: 'balancing' innovation, risk and management control systems. British accounting review, 49(1), 91-102.
DOI Scopus35 WoS24
2016 Crawford, L., Helliar, C., & Power, D. (2016). The temporal nature of legitimation: the case of IFRS8. Accounting in Europe, 13(1), 43-64.
DOI Scopus7 WoS6
2015 Halari, A., Tantisantiwong, N., Power, D., & Helliar, C. V. (2015). Islamic calendar anomalies: evidence from Pakistani firm-level data. Quarterly review of economics and finance, 58, 64-73.
DOI Scopus23 WoS18
2014 Crawford, L., Helliar, C. V., Monk, E., & Veneziani, M. (2014). International Accounting Education Standards Board: organisational legitimacy within the field of professional accountancy education. Accounting forum, 38(1), 67-89.
DOI Scopus24 WoS23
2013 Crawford, L., Ferguson, J., Helliar, C. V., & Power, D. M. (2013). Control over accounting standards within the European Union: The political controversy surrounding the adoption of IFRS 8. Critical perspectives on accounting, 25(4-5), 304-318.
DOI Scopus54 WoS43
2013 Fox, A., Hannah, G., Helliar, C., & Veneziani, M. (2013). The costs and benefits of IFRS implementation in the UK and Italy. Journal of applied accounting research, 14(1), 86-101.
DOI Scopus43 WoS37
2013 Dunne, T., Helliar, C., Lymer, A., & Mousa, R. (2013). Stakeholder engagement in internet financial reporting: the diffusion of XBRL in the UK. The British accounting review, 45(3), 167-182.
DOI Scopus59 WoS45
2013 Helliar, C. (2013). The global challenge for accounting education. Accounting education, 22(6), 510-521.
DOI Scopus37 WoS37
2013 Wanyama, S., Burton, B., & Helliar, C. (2013). Stakeholders, accountability and the theory-practice gap in developing nations' corporate governance systems: evidence from Uganda. Corporate governance: the international journal of business in society, 13(1), 18-38.
DOI Scopus18 WoS12
2011 Crawford, L., Helliar, C., Monk, E., & Stevenson, L. (2011). SCAM: design of a learning and teaching resource. Accounting forum, 35(1), 61-72.
DOI Scopus10 WoS10
2011 Helliar, C., & Alsahlawi, A. (2011). Islamic derivatives. Journal of corporate treasury management, 4(2), 120-128.
2011 Crawford, L., Helliar, C., & Monk, E. A. (2011). Generic skills in audit education. Accounting education : an international journal, 20(2), 115-131.
DOI Scopus64 WoS65
2010 Dunne, T., Helliar, C. V., & Power, D. (2010). An analysis of UK firms' disclosures about derivatives usage in their corporate reports. International journal of accounting and finance, 2(3-4), 237-253.
DOI
2009 Helliar, C. V., Monk, E., & Stevenson, L. (2009). The Development of Trainee Auditors' Skills in Tertiary Education. International Journal of Auditing, 13(3), 185-202.
DOI WoS23
2009 Wanyama, S., Burton, B., & Helliar, C. (2009). Frameworks underpinning corporate governance: evidence on Ugandan perceptions. Corporate Governance (Oxford), 17(2), 159-175.
DOI Scopus51 WoS43
2008 Dhanani, A., Fifield, S., Helliar, C. V., & Stevenson, L. (2008). The management of interest rate risk : evidence from UK companies. Journal of applied accounting research, 9(1), 52-70.
DOI Scopus4 WoS4
2007 Dunne, T., Fox, A., & Helliar, C. (2007). Disclosure patterns in derivatives reporting by UK firms: Implications for corporate governance. International Journal of Accounting Auditing and Performance Evaluation, 4(3), 231-247.
DOI Scopus5
2007 Burton, B., Dhanani, A., Fifield, S., Helliar, C., & Stevenson, L. (2007). Why UK companies hedge interest rate risk. Studies in Economics and Finance, 24(1), 72-90.
DOI Scopus4 WoS3
2006 Burton, B., Helliar, C., & Power, D. (2006). Practitioners' perspectives on the IPO process and the perils of flotation. European Journal of Finance, 12(8), 671-692.
DOI Scopus15
2005 Burton, B., Helliar, C., & Power, D. (2005). Practitioner perspectives on the seasoned equity offering process in the UK. British Accounting Review, 37(2), 153-175.
DOI Scopus7
2005 Helliar, C., Power, D., & Sinclair, C. (2005). Managerial "Irrationality" in Financial Decision Making. MANAGERIAL FINANCE, 31(4), 1-11.
DOI WoS3
2004 Helliar, C., Dunne, T., & Moir, L. (2004). Derivatives reporting in the UK: A treasury perspective on the introduction of FRS 13. Journal of Applied Accounting Research, 7(2), 134-180.
DOI Scopus4
2004 Mallin, C., Dunne, T., Helliar, C., & Ow-Yong, K. (2004). FRS 13 and corporate governance: a fund management perspective. Qualitative Research in Accounting Management, 1(2), 17-42.
DOI Scopus11
2004 Burton, B., Helliar, C., & Power, D. (2004). The benefits and costs of deeply-discounted rights issues - Practitioners viewpoints. Applied Economics Letters, 11(6), 369-372.
DOI Scopus3 WoS1
2004 Burton, B., Helliar, C., & Power, D. (2004). The role of corporate governance in the IPO process: A note. Corporate Governance an International Review, 12(3), 353-360.
DOI Scopus22 WoS19
2004 Helliar, C., & Dunne, T. (2004). Control of the treasury function. Corporate Governance the International Journal of Business in Society, 4(2), 34-43.
DOI Scopus12
2004 Helliar, C. (2004). An analysis of the reasons why UK companies use interest rate and currency swaps. Journal of Applied Accounting Research, 7(1), 1-45.
DOI Scopus1
2003 Helliar, C. (2003). Voluntary annual report disclosures: what users want. CORPORATE GOVERNANCE-AN INTERNATIONAL REVIEW, 11(3), 273-274.
2002 Dunne, T. M., & Helliar, C. V. (2002). The Ludwig report: Implications for corporate governance. Corporate Governance the International Journal of Business in Society, 2(3), 26-31.
DOI Scopus17
2002 Helliar, C., Cobb, I., & Innes, J. (2002). A longitudinal case study of profitability reporting in a bank. British Accounting Review, 34(1), 27-53.
DOI Scopus22
2002 Helliar, C. V., Lonie, A. A., Power, D. M., & Sinclair, C. D. (2002). Managerial attitudes to risk: A comparison of Scottish chartered accountants and U.K. managers. Journal of International Accounting Auditing and Taxation, 11(2), 165-190.
DOI Scopus41
2001 Michaelson, R., Helliar, C., Power, D., & Sinclair, D. (2001). Evaluating FINESSE: A case-study in group-based CAL. Computers and Education, 37(1), 67-80.
DOI Scopus15 WoS6
2000 Helliar, C. V., Michaelson, R., Power, D. M., & Sinclair, C. D. (2000). Using a portfolio management game (finesse) to teach finance. International Journal of Phytoremediation, 21(1), 37-51.
DOI Scopus3
1999 Chandrasekar, C. R., Helliar, C. V., Lonie, A. A., Nixon, W. A., & Power, D. M. (1999). Strategic management of innovation risk in the biopharmaceutical industry: a UK perspective. International Journal of Healthcare Technology and Management, 1(1-2), 62-76.
DOI Scopus14
1997 Sinclair, C. D., Power, D. M., Lonie, A. A., & Helliar, C. V. (1997). An investigation of the stability of returns in western european equity markets. International Journal of Phytoremediation, 21(1), 87-106.
DOI
1996 Sinclair, C. D., Lonie, A. A., Power, D. M., & Helliar, C. V. (1996). Assessing the potential benefits from investing in emerging markets. Managerial Finance, 22(12), 15-29.
DOI Scopus5
1996 Helliar, C., Lyon, B., Monroe, G. S., Ng, J., & Woodliff, D. R. (1996). UK auditors' perceptions of inherent risk. British Accounting Review, 28(1), 45-72.
DOI Scopus19
1995 Cobb, I., Helliar, C., & Innes, J. (1995). Management accounting change in a bank. Management Accounting Research, 6(2), 155-175.
DOI Scopus116
1994 Gray, R., & Helliar, C. (1994). UK accounting academics and publication: An exploration of observable variables associated with publication output. British Accounting Review, 26(3), 235-254.
DOI Scopus24
1994 Fraser, P., Helliar, C. V., & Power, D. M. (1994). An empirical investigation of convergence among European equity markets. Applied Financial Economics, 4(2), 149-157.
DOI Scopus11

Year Citation
2017 Wanyama, S., Burton, B. M., & Helliar, C. V. (2017). Corporate governance and accountability in Uganda: A stakeholder perspective. In W. Visser, M. McIntosh, & C. Middleton (Eds.), Corporate Citizenship in Africa Lessons from the Past Paths to the Future (pp. 54-66). Routledge.
DOI Scopus1
2014 Helliar, C. V. (2014). Preface - The Routledge Companion to Accounting Education. In Source details - Title: The Routledge Companion to Accounting Education (pp. 414). UK: Routledge.
DOI
2003 Michaelson, R., Helliar, C., Power, D., Sinclair, D., & Allison, C. (2003). Group work and the web: Finesse and Tags. In D. Hawkridge, & R. Kaye (Eds.), Learning and Teaching for Business Case Studies of Successful Innovation (pp. 124-137). Routledge.
DOI Scopus7

Year Citation
2022 Helliar, C., Waye, V., Veneziani, M., Suryawathy, A., Bradrania, R., & Rocca, L. (2022). Seven steps to technological innovation: the case of the Australian and Italian wine industry. Australia: CIMA.
2021 Crocker, R., Chileshe, N., Helliar, C., Ochoa Panagua, J., Sandhu, S., Wallace, N., & Jonasson, A. (2021). Implementing the circular economy in regional South Australia: identifying targets and developing partnerships. Australia: University of South Australia.
2019 Lowies, B., Helliar, C., Lushington, K., & Whait, R. (2019). The financial capability of older people: a report prepared for Financial Literacy Australia. Australia: University of South Australia Business School.
DOI
2012 Crawford, L., Extance, H., Helliar, C., & Power, D. (2012). Operating segments : the usefulness of IFRS 8. Edinburgh: ICAS.
2010 Crawford, L., Helliar, C., Monk, E., Mina, M., Teodori, M., Veneziani, M., & Falgi, K. (2010). IES compliance and the knowledge, skills and values of IES 2, 3 and 4. Canada: International Association for Accounting Education & Research.
2010 Crawford, L., Helliar, C., & Power, D. (2010). Politics or accounting principles: why was IFRS 8 so controversial?. UK: Centre for Business Performance.
2010 Shields, H., Helliar, C., Wood, D., & Crickett, M. (2010). Chinese accounting reform: towards a principles-based global regime. UK: The Institute of Chartered Accountants of Scotland (ICAS).
2009 Dunne, T., Helliar, C., Lymer, A., & Mousa, R. (2009). XBRL - The view of stakeholders. UK: The Association of Chartered Certified Accountants.
2008 Dunne, T., Fifield, S., Finningham, G., Fox, A., Hannah, G., Helliar, C., . . . Veneziani, M. (2008). The implementation of IFRS in the UK, Italy and Ireland. UK: Institute of Chartered Accountants of Scotland.

  • Ethical considerations and controls and over technology, ACCA Australia & New Zealand Ltd, 14/03/2022 - 31/12/2026

  • Blockchain and AI in the Italian and Australian wine industry, Chartered Institute of Management Accountants - Research Grant, 01/02/2020 - 30/06/2021

  • Implementing the Circular Economy in SA: Developing partnerships and identifying targets (EASS URIPA 2020), Green Industries SA, 28/05/2020 - 30/04/2021

  • The Financial Capability and Wellbeing of Older People, ANZ Bank, 01/12/2018 - 30/11/2019

  • Financial Literacy Australia - Financial capability and older people, Financial Literacy Australia Limited, 01/02/2018 - 30/11/2018

Date Role Research Topic Program Degree Type Student Load Student Name
2023 Co-Supervisor Vulnerable employment and modern slavery in Africa: a gender perspective  Doctor of Philosophy Doctorate Full Time Philip Apalatoya
2022 Co-Supervisor Modern slavery in the Ghanaian cocoa industry Doctor of Philosophy Doctorate Full Time Patrick Ninson

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