APrf Janice Loftus

Research Interests

Accounting Theory and Standards Corporate Governance

APrf Janice Loftus

Associate Professor

School of Accounting and Finance

College of Business and Law

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

Associate Professor, Accounting,Discipline Head, AccountingAssociate Editor, Australian Accounting Review

My research is in the areas of financial reporting, corporate governance and social responsibility reporting.

Date Institution name Country Title
UNSW Australia Australia Masters (Honours)

Year Citation
2021 Howieson, B., Loftus, J., & Schuhrer, S. (2021). Are Accounting Standards Understandable?. None, 64(1), 1083-1109.
DOI Scopus1 WoS1
2020 Shan, Y. G., Troshani, I., & Loftus, J. (2020). Managerial ownership, audit committees and non-audit services. Australian Journal of Management, 46(3), 409-436.
DOI Scopus8 WoS7
2016 Moschakis, N., Jerram, C., & Loftus, J. (2016). Voluntary financial reporting strategies of South Australian independent schools. Third Sector Review, 22(1), 25-48.
2014 He, C., & Loftus, J. (2014). Does environmental reporting reflect environmental performance?. Pacific Accounting Review, 26(1/2), 134-154.
DOI Scopus33 WoS33
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.
DOI
2008 Jones, S., van der Laan, S., Frost, G., & Loftus, J. (2008). The Investment Performance of Socially Responsible Investment Funds in Australia. Journal of Business Ethics, 80(2), 181-203.
DOI Scopus99
2008 Loftus, J., & Purcell, J. (2008). Post-Asian financial crisis reforms: an emerging new embedded-relational governance model. Accounting, Business and Financial History, 18(3), 335-355.
DOI Scopus6
2007 Purcell, J. A., & Loftus, J. A. (2007). Corporate Social Responsibility: Expanding Directors' Duties or Enhancing Corporate Disclosure. Australian Journal of Corporate Law, 21, 135-160.
2007 Jones, S., Frost, G., Loftus, J., & van der Laan, S. (2007). An Empirical Examination of the Market Returns and Financial Performance of Entities Engaged in Sustainability Reporting. Australian Accounting Review, 17(41), 78-87.
DOI Scopus107
2006 Loftus, J., & Purcell, J. (2006). Product life cycle analysis in the airline industry. Journal of the Asia Pacific Centre for Environmental Accountability, 12(3), 11-18.
2005 Frost, G., Jones, S., Loftus, J., & van der Laan, S. (2005). A Survey of Sustainability Reporting Practices of Australian Reporting Entities. Australian Accounting Review, 15(35), 89-96.
DOI Scopus139
2003 Loftus, J. A. (2003). The CF and accounting standards: The persistence of discrepancies. Abacus, 39(3), 298-309.
DOI Scopus16
2003 Carlon, S., Loftus, J. A., & Miller, M. C. (2003). The challenge of risk reporting: Regulatory and corporate responses. Australian Accounting Review, 13(31), 36-51.
DOI Scopus27
2000 Miller, M. C., & Loftus, J. A. (2000). Measurement entering the 21st century: A clear or blocked road ahead?. Australian Accounting Review, 10(21), 4-18.
DOI Scopus6
1997 Chia, Y. K., Czernkowski, R., & Loftus, J. (1997). The association of aggregate and disaggregated earnings with annual stock returns. Accounting and Finance, 37(1), 111-128.
DOI Scopus9
1994 Aitken, M. J., & Loftus, J. A. (1994). DETERMINANTS OF ACCOUNTING POLICY CHOICE IN THE AUSTRALIAN PROPERTY INDUSTRY: A PORTFOLIO APPROACH. Accounting Finance, 34(2), 1-20.
DOI Scopus8
1993 Miller, M. C., & Loftus, J. A. (1993). SAG 4 And The Challenge To The Mandatory Status Of Concepts Statements. Australian Accounting Review, 3(5), 2-10.
DOI Scopus9

Australian Accounting Standards Board, Understandability of IFRS, 2022 - 2023

AFAANZ,  Jobkeeper Repayment, Corporate Governance and Firm Value, 2022 

Accounting theory

Advanced Theory in Accounting

Research Project in Financial Statement Analysis

Corporate Accounting

Generally, all areas if intermediate and advanced financial reporting

Date Role Research Topic Program Degree Type Student Load Student Name
2024 Co-Supervisor The relation between ESG and market-based performance in the Australian stock market pre, during and post Covid-19 Master of Philosophy Master Full Time Mr Yi Luo
2024 Co-Supervisor The relation between ESG and market-based performance in the Australian stock market pre, during and post Covid-19 Master of Philosophy Master Full Time Mr Yi Luo
2019 Co-Supervisor The Impact of Australian NFP Regulatory Reforms on the reporting practices of registered charities. Doctor of Philosophy Doctorate Part Time Ms Nicole Desjardins Moschakis

Date Role Research Topic Program Degree Type Student Load Student Name
2013 - 2017 Co-Supervisor The Informational Role of Corporate Carbon Performance in the Stock Market Doctor of Philosophy Doctorate Full Time Miss Emon Chen
2012 - 2018 Co-Supervisor Identification of Relevant Predictors of Loan Default Using the Elastic Net Model Doctor of Philosophy Doctorate Part Time Ms Jessica Moonhee Yi

Date Role Committee Institution Country
2021 - 2027 Member South Australian Divisional Council CPA Australia Australia
2002 - ongoing Member Executive, Financial Reporting Interest Group, AFAAANZ Financial Reporting Interest Group, AFAAANZ Australia

Date Role Membership Country
2009 - ongoing Member CPA Australia Australia

Date Role Editorial Board Name Institution Country
2019 - 2022 Associate Editor Australian Accounting Review University of Adelaide Australia

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