Helen Kang

Associate Professor

Dr Helen Kang

Associate Professor, Postgraduate Research Coordinator, CPA Australia Liaison Officer

School of Accounting - BCom (Hons), UNSW | MCom (Hons), UNSW | PhD, UNSW | CPA
About Helen

Helen Kang is an Associate Professor and has completed her BCom (Hons), MCom (Hons) and PhD at the University of New South Wales. 

Her research interests are in the areas of voluntary disclosures, intangible assets, and international accounting. She has publications in leading academic journals including European Accounting Review, British Accounting Review, The International Journal of Accounting, and Corporate Governance: An International Review. She is currently involved in several international research projects examining the role of accounting information and corporate governance in determining financial reporting quality. 

Helen teaches international corporate governance and global financial reporting at both at the undergraduate and postgraduate levels. She also supervises research students enrolled in BCom (Hons), MPhil, and PhD programs.

Teaching and Supervision

Current Courses Taught

  • ACCT3601 Global Financial Reporting and Analysis
  • FINS3626 International Corporate Governance
  • FINS5526 International Corporate Governance

Grants

  • 2010: UNSW Australia Business School research grant
  • 2010: Accounting and Finance Association of Australian and New Zealand research grant

UNSW Business School profile: https://www.business.unsw.edu.au/our-people/helenkang

Journal articles
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Liao L; Kang H; Morris RD, 2021, 'The value relevance of fair value and historical cost measurements during the financial crisis', Accounting and Finance, vol. 61, pp. 2069 - 2107, http://dx.doi.org/10.1111/acfi.12655
2021
Liao L; Yao D; Kang H; Morris RD, 2020, 'The impact of legal efficacy on value relevance of the three-level fair value measurement hierarchy', Pacific Basin Finance Journal, vol. 59, http://dx.doi.org/10.1016/j.pacfin.2019.101259
2020
Saha A; Morris RD; Kang H, 2019, 'Disclosure Overload? An Empirical Analysis of International Financial Reporting Standards Disclosure Requirements', Abacus, vol. 55, pp. 205 - 236, http://dx.doi.org/10.1111/abac.12148
2019
Kang H; Gray SJ, 2019, 'Country-specific risks and geographic disclosure aggregation: Voluntary disclosure behaviour by British multinationals', British Accounting Review, vol. 51, pp. 259 - 276, http://dx.doi.org/10.1016/j.bar.2019.02.001
2019
Thielemann F; Dinh T; Kang H, 2019, 'Non-GAAP Reporting and Debt Market Outcomes: Evidence from Regulation G', SCHMALENBACH BUSINESS REVIEW, vol. 71, pp. 169 - 203, http://dx.doi.org/10.1007/s41464-019-00074-x
2019
Dinh T; Kang H; Morris RD; Schultze W, 2018, 'Evolution of intangible asset accounting: Evidence from Australia', Journal of International Financial Management and Accounting, vol. 29, pp. 247 - 279, http://dx.doi.org/10.1111/jifm.12081
2018
Morris RD; Kang H; Jie J, 2016, 'The determinants and value relevance of banks' discretionary loan loss provisions during the financial crisis', Journal of Contemporary Accounting and Economics, vol. 12, pp. 176 - 190, http://dx.doi.org/10.1016/j.jcae.2016.07.001
2016
Dinh T; Kang H; Schultze W, 2016, 'Capitalizing Research & Development: Signaling or Earnings Management?', European Accounting Review, vol. 25, pp. 373 - 401, http://dx.doi.org/10.1080/09638180.2015.1031149
2016
Duong HK; Kang H; Salter SB, 2016, 'National Culture and Corporate Governance', Journal of International Accounting Research, vol. 15, pp. 67 - 96, http://dx.doi.org/10.2308/jiar-51346
2016
Kang HH; Liao L; Morris RD, 2013, 'Information asymmetry of fair value accounting during the financial crisis', Journal of Contemporary Accounting & Economics, vol. 9, pp. 221 - 236, http://dx.doi.org/10.1016/j.jcae.2013.10.001
2013
Kang H; Leung S; Gray SJ; Morris RD, 2013, 'Corporate governance and earnings management: An Australian perspective', Corporate Ownership and Control, vol. 10, pp. 95 - 113, http://dx.doi.org/10.22495/cocv10i3art8
2013
Kang H; Gray SJ, 2013, 'Segment reporting practices in Australia: Has IRFS 8 made a difference?', Australian Accounting Review, vol. 23, pp. 232 - 243, http://dx.doi.org/10.1111/j.1835-2561.2012.00173.x
2013
Kang HH; Gray SJ, 2011, 'The Content of Voluntary Intangible Asset Disclosures: evidence from Emerging Market Companies', Journal of International Accounting Research, vol. 10, pp. 109 - 126, http://dx.doi.org/10.2308/jiar.2011.10.1.109
2011
Kang HH; Gray SJ, 2011, 'Reporting Intangible Assets: Voluntary Disclosure Practices of Top Emerging Market Companies', The International Journal of Accounting Education and Research, vol. 43, pp. 402 - 423, http://dx.doi.org/10.1016/j.intacc.2011.09.007
2011
Kang HH; Gray SJ, 2011, 'Reply to the discussion of "Reporting intangible assets: Voluntary disclosure practices of top emerging market companies"', International Journal of Accounting, vol. 46, pp. 428 - 430, http://dx.doi.org/10.1016/j.intacc.2011.09.009
2011
Simnett R; Kang HH; Roebuck PJ; Cheng MM, 2009, 'The Employment Landscape for Accounting Graduates and Work Experience Relevance.', Australian Accounting Review, vol. 19, pp. 342 - 351, http://dx.doi.org/10.1111/j.1835-2561.2009.00071.x
2009
Kang HH; Gray SJ, 2009, 'Corporate Voluntary Disclosure Practices: A Review of Content Analysis Research', Indian Accounting Review, vol. 13, pp. 19 - 38
2009
Kang HH, 2008, 'Global Dimensions of Corporate Governance, Paperback Edition, Yadong Luo. Blackwell Publishing, Malden, MA, USA (2007), (Oxford, UK, Carlton, Australia, xvi+ 276 pages, £25.99, €34.50, US $44.95), ISBN-13: 978-1-4051-3707-2', The International Journal of Accounting, vol. 43, pp. 88 - 96, http://dx.doi.org/10.1016/j.intacc.2008.01.005
2008
Kang HH; Cheng MM; Gray SJ, 2007, 'Corporate governance and board composition: Diversity and independence of Australian boards', Corporate Governance - An International Review, vol. 15, pp. 194 - 207, http://dx.doi.org/10.1111/j.1467.8683.2007.00554.x
2007
Kang HH; Bradley GW, 2002, 'Measuring the performance of IT services: an assessment of SERVQUAL', International Journal of Accounting Information Systems, vol. 3, pp. 151 - 164, http://dx.doi.org/10.1016/S1467-0895(02)00031-3
2002
Conference Presentations
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Bai S; Kang HELENH; Phua YS, 2016, 'Examining Board Processes and Mechanisms: A Management Control Perspective', presented at 2016 ABO Research Conference, Albuquerque, New Mexico, 06 October 2016 - 08 October 2016, http://aaahq.org/Meetings/2016/ABO-Research-Conference/Program
2016
Book Chapters
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Kang H; Gray SJ, 2014, 'Corporate financial reporting in the bric economies: A comparative international analysis of segment disclosure practices', in Pattnaik C; Kumar V (ed.), Emerging Market Firms in the Global Economy International Finance Review, edn. International Finance Review, Emerald Group Publishing Ltd., pp. 233 - 254, http://dx.doi.org/10.1108/S1569-376720140000015010
2014
Kang H; Gray SJ, 2014, 'Accounting Transparency and Intrenational Standard Setting', in Forssbaeck APOCFJ; Forssbaeck J; Chair in International Business and Finance Lars Oxelheim PD; Oxelheim L (ed.), The Oxford Handbook of Economic and Institutional Transparency, Oxford University Press, pp. 456 - 476, http://ukcatalogue.oup.com/product/9780199917693.do
2014
Conference Papers
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Kang HH; Morris R; Jing J, 2014, 'Changes in the market reaction to banks’ discretionary allowance for loan losses and discretionary loan loss provision during the financial crisis', in AFAANZ (ed.), Proceedings of the Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Accounting and Finance Association of Australia and New Zealand (AFAANZ 2014) Conference, Auckland, New Zealand, presented at Accounting and Finance Association of Australia and New Zealand (AFAANZ 2014) Conference, Auckland, New Zealand, 06 July 2014 - 08 July 2014, http://www.afaanz.org/openconf/2014/modules/request.php?module=oc_proceedings&action=proceedings.php&a=Concurrent
2014
Dinh Thi TP; Chang L; Cheng M; Kang H, 2013, 'The effect of perceived target achievability, social comparison and culture on individuals' aversion to penalty-based contracts', in AFAANZ 2013, AFAANZ 2013, Perth, Australia, presented at AFFANZ 2013, Perth, Australia, 07 July 2013 - 09 July 2013
2013
Kang HH; Morris R; Lin A, 2013, 'The Determinants of Voluntary Disclosures: Evidence from US Cross-Listed Australasian Firms', in Accounting and Finance Association of Australia and New Zealand (ed.), Proceedings AFAANZ 2013, AFAANZ 2013, Perth, Western Australia, presented at AFAANZ 2013, Perth, Western Australia, 07 July 2013 - 09 July 2013
2013
Morris R; Kang H; He A, 2013, 'Mandatory Adoption of International Financial Reporting Standards and Accounting Quality in Germany', in American Accounting Association (ed.), American Accounting Association Annual Congress 2013, American Accounting Association Annual Congress, Anaheim, USA, presented at American Accounting Association Annual Congress 2013, Anaheim, USA, 03 August 2013 - 07 August 2013, https://aaahq.org/AM2013/program.cfm
2013
Kang HH; Chang L; Cheng M; Dinh Thi T, 2013, 'The effect of perceived target achievability, social comparison and culture on individual's aversion to penalty-based contracts.', in Accounting and Finance Assocaition of Australia an (ed.), American Accounting Association, American Accounting Association Annual Meeting, Anaheim, USA, presented at American Accounting Association Annual Meeting, Anaheim, USA, 03 August 2013 - 07 August 2013, https://aaahq.org/AM2013/program.cfm
2013
Morris R; Liao L; Kang H; Tang Q, 2013, 'The Relative and Incremental Value Relevance of Fair Value and Historical Cost Measurements under IFRS: Evidence from European Financial Institutions', in Proceedings AFAANZ 2013, AFAANZ 2013, Perth, Australia, presented at AFAANZ 2013, Perth, Australia, 07 July 2013 - 09 July 2013
2013
Morris R; Kang H; Liao L; Tang Q, 2013, 'The Relative and Incremental Value Relevance of Fair Value and Historical Cost Measurements under IFRS: Evidence from European Financial Institutions', in American Accounting Association Annual Congress 2013 - Brilliantly disguised opportunities, American Accounting Association Annual Congress 2013 - Brilliantly disguised opportunities, Anaheim, USA, presented at American Accounting Association Annual Congress 2013 - Brilliantly disguised opportunities, Anaheim, USA, 03 August 2013 - 07 August 2013, https://aaahq.org/AM2013/program.cfm
2013
Schultze W; Dinh Thi T; Kang HH; Morris RD, 2012, 'IFRS adoption in Australia: The case of reporting for goodwill and identifiable intangible assets', in Programme & Proceedings 35th Annual Congress of the European Accounting Association Annual Congress, European Accounting Association Annual Congress, Slovenia, presented at 35th Annual Congress of the European Accounting Association Annual Congress, Llubjana, Slovenia, 09 May 2012 - 11 May 2012, http://www.eaa2012.org/eaacf/ProgramAndCollectedAbstracts.pdf
2012
Kang HH; Lai C; Li F; Morris RD, 2012, 'The Impact of Debt Contracting on Conditional Conservatism following the Mandatory Adoption of IFRS in Australia', in Programme & Proceedings Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Accounting and Finance Association of Australia and New Zealand (AFAANZ), Australia, presented at Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Melbourne, 01 July 2012 - 03 July 2012, http://www.afaanz.org/openconf/2012/modules/request.php?module=oc_proceedings&action=view.php&a=Concurrent&id=198
2012
Kang HH; Thi TD; Schultze W, 2010, 'Discretionary Capitalization of Research & Development – The Trade-Off between Opportunistic Earnings Management and Signalling', in AAA Annual Meeting and CTLA, American Accounting Association, U.S.A., pp. 1 - 25, presented at AAA Annual Meeting and CTLA, San Francisco, 04 August 2010
2010
Kang HH; Morris RD; Fung A, 2010, 'Credit Rating Methodologies in the Global Financial Crisis Period: Issues with Rating Horizons & Transparency in Australia', in AFAANZ Conference, AFAANZ Conference 2010, New Zealand, pp. 1 - 44, presented at AFAANZ Conference 2010, Christchurch, 04 July 2010 - 06 July 2010
2010
Kang HH; Morris RD; Chan J, 2009, 'Globalisation, IFRS and Convergence of Accounting Information: the Case of Return-on-Assets,', in Globalisation, IFRS and Convergence of Accounting Information: the Case of Return-on-Assets,, Accounting & Finance Australia and New Zealand Conference, 2009., Adelaide, Australia, presented at Accounting & Finance Australia and New Zealand Conference, 2009., Adelaide, Australia, 05 July 2009 - 07 July 2009
2009
Kang HH; Thi TD; Schultze W, 2008, 'Discretionary Capitalization of R&D: The Trade-off between Earnings Management and Signalling.', in Programme & Proceedings - 4th EIASM Workshop on Visualising, Measuring managing Intangibles & Intellectual Capital., 4th EIASM Workshop on Visualising, Measuring managing Intangibles & Intellectual Capital., Hasselt, Belgium, presented at 4th EIASM Workshop on Visualising, Measuring managing Intangibles & Intellectual Capital., Hasselt, Belgium, 22 October 2008 - 24 October 2008, http://dx.doi.org/10.2139/ssrn.1275785
2008
Kang HH; Gray SJ, 2008, 'Reporting Intangible Assets: Voluntary disclosure practices of the top emerging market companies', in Programme & Proceedings : 14th annual midyear conference & 4th Annual Doctoral/New Faculty Consortium of the International Accounting Section of the American Accounting Association., 14th annual midyear conference & 4th Annual Doctoral/New Faculty Consortium of the International Accounting Section of the American Accounting Association., San Diego, California, USA, pp. 402 - 423, presented at 14th annual midyear conference & 4th Annual Doctoral/New Faculty Consortium of the International Accounting Section of the American Accounting Association., San Diego, California, USA, 07 February 2008 - 09 February 2008, http://dx.doi.org/10.1016/j.intacc.2011.09.007
2008
Kang HH; Cheng MM, 2002, 'Accounting for intangible assets: an assessment of the reporting practices of Australian corporations', in Professor Robert Faff, Monash University (ed.), Proceedings of the AFAANZ Annual Conference, AFAANZ 2002 Annual Conference, Perth, WA, pp. 101 - 101, presented at AFAANZ 2002 Annual Conference, Perth, WA, 07 July 2002 - 09 July 2002
2002
Kang HH; Bradley GW, 2000, 'Measuring the performance of internal services: is SERVQUAL the answer?', in 2nd International Conference on performance Measurement, 2nd International Conference on performance Measurement, University of Cambridge, presented at 2nd International Conference on performance Measurement, University of Cambridge, 19 July 2000 - 21 July 2000
2000
Kang HH; Bradley GW, 1999, 'Measuring the service performance of information technology departments: an internal service management approach', in 10th Australasian Conference on Information Systems (ACIS), 10th Australasian Conference on Information Systems (ACIS), Wellington, New Zealand, presented at 10th Australasian Conference on Information Systems (ACIS), Wellington, New Zealand, 01 December 1999 - 03 December 1999
1999
Books
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2006, Study Guide, Accounting: Building Business Skills, Kang HH; Petzke S, (ed.), John Wiley & Sons, Australia
2006
Kang HH; Petzke S, 2003, Study guide to accompany accounting: building business skills, 2nd, John Wiley & Sons, Milton QLD
2003
Kang HH; Cheng MM, 2002, Business reporting and intangible assets: empirical evidence from Australia and Korea, 3/7, Korea-Australasia Research Centre (KAREC), University of NSW
2002

Voluntary disclosure practices; international accounting; corporate governance.