Richard Morris

Associate Professor

Dr Richard D. Morris

Associate Professor

School of Accounting - BCom (Hons), Qld | MBA and PhD, UNSW | FCPA

About Richard

Richard Morris has research interests in financial accounting, international accounting, and accounting history. They include compliance with and impact of IFRS, in Australia and the EU, international harmonisation of financial reporting, the determinants of financial transparency in Asian countries, and the evolution of financial reporting in Britain and Australia during the 19th century.

Sid Gray (University of Sydney) and Richard have won prestigious ARC Discovery Grants for their research in international accounting. Richard's work has been published in international refereed journals, professional journals, monographs and book chapters.

Richard won a Vice Chancellor’s Award for Teaching Excellence (general category) in 2014, the university’s highest teaching award, for integrating business ethics into a third year financial accounting course over 10 years. He also won the Bill Birkett award for teaching excellence in the faculty in 2013. Richard has extensive experience teaching financial accounting at undergraduate and postgraduate levels. He is also a very experienced supervisor of undergraduate and postgraduate research theses.

Richard currently serves on the University's Human Research Ethics Committee (Panel A). Prior to joining the School, Richard worked in the auditing section of PricewaterhouseCoopers, Sydney.

Teaching and Supervision

Current Courses Taught

  • ACCT3563 Issues in Financial Reporting and Analysis

Grants

  • 2016: CAANZ Research Grant "Disclosure Overload? An Empirical Evaluation of ICAS/NZICA's 'Losing the Excess Baggage' Recommendations"
  • 2010: AFAANZ Research Grant, 'Intangible Asset Accounting: Adoption, Interpretation, and Implementation of International Financial Reporting Standards (IFRS) in Australia and Germany' (with Helen Kang)
  • 2006-2008: ARC Discovery Grant DP0666642, 'Global Convergence to International Financial Reporting Standards: Factors Explaining Compliance With and Impact of Changing Standards' (with Sid Gray)
  • 2003-2004: ARC Discovery Grant DP0346684, 'Corporate Transparency in the Asia Pacific Region: Factors Explaining Differences in Financial Disclosure Levels' (with Sid Gray)

Engagement
Media Releases

  • Simply the best teachers at UNSW Business

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

Journal articles
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Morris RD; Dai L; De Groote S; Holmes E; Lau L; Li CK; Nguyen P, 2021, 'Coping with COVID: pivoting perspectives from teaching a third-year undergraduate financial accounting course', Accounting Research Journal, vol. ahead-of-print, http://dx.doi.org/10.1108/ARJ-09-2020-0295
2021
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
Li C; Jackson A; Morris R, 2020, 'Earnings Co-Movements and the Informativeness of Earnings', Abacus: a journal of accounting, finance and business studies, vol. 56, pp. 295 - 319, http://dx.doi.org/10.1111/abac.12200
2020
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
Gordon EA; Gotti G; Ho JH; Mora A; Morris RD, 2019, 'Commentary: Where is International Accounting Research Going? Issues Needing Further Investigation', Journal of International Accounting, Auditing and Taxation, vol. 37, http://dx.doi.org/10.1016/j.intaccaudtax.2019.100286
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 R; Tronnes PC, 2018, 'The determinants of voluntary strategy disclosure: an international comparison', Accounting Research Journal, vol. 31, pp. 423 - 441, http://dx.doi.org/10.1108/ARJ-10-2015-0126
2018
Morris RD, 2017, 'Robert Henry (Bob) Parker (September 1932-July 2016) Obituary', ECONOMIC AND LABOUR RELATIONS REVIEW, vol. 28, pp. 349 - 351, http://dx.doi.org/10.1177/1035304617706256
2017
Morris RD, 2017, 'The Phoenix rises: The Australian accounting standards board and IFRS adoption', Journal of International Accounting Research, vol. 16, pp. 155 - 157, http://dx.doi.org/10.2308/jiar-10545
2017
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
Morris RD, 2015, 'Book review: Jane Gleeson-White, Six Capitals: The Revolution Capitalism Has to Have – or Can Accountants Save the Planet?', The Economic and Labour Relations Review, vol. 26, pp. 689 - 693, http://dx.doi.org/10.1177/1035304615613036
2015
Hellman N; Gray SJ; Morris RD; Haller A, 2014, 'The persistence of international accounting differences as measured on transition to IFRS', Accounting and Business Research, vol. 45, pp. 166 - 195, http://dx.doi.org/10.1080/00014788.2014.987202
2014
Morris RD; Gray SJ; Pickering J; Aisbitt S, 2014, 'Preparers' Perceptions of the Costs and Benefits of IFRS: Evidence from Australia's Implementation Experience', Accounting Horizons, vol. 28, pp. 143 - 173, http://dx.doi.org/10.2308/acch-50609
2014
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 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
Morris RD; Tarca A; Moy M, 2012, 'An investigation of the relationship between use of international accounting standards and source of company finance in Germany', ABACUS - A Journal of Accounting Finance and Business Studies, vol. 49, pp. 74 - 98, http://dx.doi.org/10.1111/j.1467-6281.2012.00373.x/pdf
2012
Morris RD; Pham T; Gray SJ, 2011, 'The Value Relevance of Transparency and Corporate Governance in Malaysia Before and After the Asian Financial Crisis', ABACUS - A Journal of Accounting Finance and Business Studies, vol. 47, pp. 205 - 233, http://dx.doi.org/10.1111/j.1467-6281.2011.00339.x
2011
Green WJ; Morris RD; Tang H, 2010, 'The Split Equity Reform and Corporate Financial Transparency in China', Accounting Research Journal, vol. 23, pp. 20 - 48, http://dx.doi.org/10.1108/10309611011060515
2010
Morris RD; Gordon I, 2006, 'Equity Accounting Adoption in Regulated and Unregulated Settings: An Empirical Study', ABACUS - A Journal of Accounting Finance and Business Studies, vol. 42, pp. 22 - 42, http://dx.doi.org/10.1111/j.1467-6281.2006.00187.x
2006
Susilowati I; Morris RD; Gray SJ, 2004, 'Corporate Transparency in an International Accounting Context', Indian Accounting Review, vol. 8, pp. 1 - 23
2004
Morris RD; Ho BU; Pham TM; Gray SJ, 2004, 'Financial Reporting Practices of Indonesian Companies Before And After The Asian Financial Crisis', Asia Pacific Journal of Accounting and Economics, vol. 11, pp. 193 - 221, http://dx.doi.org/10.1080/16081625.2004.10510642
2004
Hooper VJ; Morris RD, 2004, 'Washington Consensus, Emerging Economies and Company Financial Reporting: An Appraisal', Research in Accounting in Emerging Economies, vol. 6, pp. 93 - 116
2004
Morris RD; Carlon, S , 2003, 'Economic Determinants of Depreciation Accounting in Late Nineteenth Century Britain', Accounting, Business and Financial History, vol. 13, pp. 275 - 303, http://dx.doi.org/10.1080/09585200310001606590
2003
Parker RH; Morris RD, 2001, 'The influence of U.S. GAAP on the harmony of accounting measurement policies of large companies in the U.K. and Australia', ABACUS - A Journal of Accounting Finance and Business Studies, vol. 37, pp. 297 - 328, http://dx.doi.org/10.1111/1467-6281.00089
2001
Morris RD; Parker RL, 1998, 'International harmony measures of accounting policy:comparative statistical properties', Accounting and Business Research, vol. 29, pp. 73 - 86, http://dx.doi.org/10.1080/00014788.1998.9729567
1998
Morris RD; Gordon I, 1996, 'The equity accounting saga in Australia: cyclical standard setting', ABACUS - A Journal of Accounting Finance and Business Studies, vol. 32, pp. 153 - 177, http://dx.doi.org/10.1111/j.1467-6281.1996.tb00457.x
1996
Morris RD, 1993, 'Distributable Profit in Nineteenth Century British Regulated Industries', Accounting, Business and Financial History, vol. 3, pp. 165 - 195, http://dx.doi.org/10.1080/09585209300000044
1993
Morris RD, 1991, 'Distributable Profit in Britain Since 1980: A Critical Appraisal', ABACUS: a journal of accounting, finance and business studies, vol. 27, pp. 15 - 31, http://dx.doi.org/10.1111/j.1467-6281.1991.tb00254.x
1991
Deegan C; Morris RD; Stokes D, 1990, 'Audit Firm Lobbying on Proposed Disclosure Requirements', Australian Journal of Management, vol. 15, pp. 261 - 280, http://dx.doi.org/10.1177/031289629001500203
1990
Morris RD, 1987, 'Signalling, Agency Theory and Accounting Policy Choice', Accounting and Business Research, vol. 18, pp. 47 - 56, http://dx.doi.org/10.1080/00014788.1987.9729347
1987
Morris RD, 1986, 'Lee v. Neuchatel Asphalte Company (1889) and Depreciation Accounting: Two Empirical Studies', Accounting and Business Research, vol. 17, pp. 71 - 81, http://dx.doi.org/10.1080/00014788.1986.9729783
1986
Morris RD, 1984, 'Corporate Disclosure in a Substantially Unregulated Environment', ABACUS: a journal of accounting, finance and business studies, vol. 20, pp. 52 - 86, http://dx.doi.org/10.1111/j.1467-6281.1984.tb00191.x
1984
Conference Papers
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Li C; Jackson A; Morris R, 2019, 'Earning co-movement and the informativeness of earnings', Sydney, presented at 2019 UTS Australian Summer Accounting Conference, Sydney, 07 February 2019 - 08 February 2019
2019
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
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
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
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
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
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
Morris RD; Susilowati I; Gray SJ, 2012, 'The Impact of IFRS Adoption versus Non-Adoption on Corporate Disclosure Levels in the Asian Region', in Programme & Proceedings American Accounting Association Annual Meeting, American Accounting Association, USA, presented at American Accounting Association Annual Meeting, Washington DC, USA, 04 August 2012 - 08 August 2012, http://aaahq.org/AM2012/abstract.cfm?submissionID=3225
2012
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
Morris RD; Tronnes P, 2008, 'The Determinants of Voluntary Strategy Disclosure: An International Comparison', in Programme & Proceedings - AFAANZ 2008, Sydney, pp. 423 - 441, presented at AFAANZ 2008 Accounting and Finance Association of Australia Conference, Sydney, 06 July 2008 - 08 July 2008, http://dx.doi.org/10.1108/ARJ-10-2015-0126
2008
Morris RD; Green WJ; Tan H, 2008, 'The split equity reform and corporate financial transparency in China: Preliminary evidence', in Program & Proceedings - Accounting & Finance Association of Australia Conference 2008, AFAANZ 2008 Accounting and Finance Association of Australia Conference, Sydney, presented at AFAANZ 2008 Accounting and Finance Association of Australia Conference, Sydney, 06 July 2008 - 08 July 2008
2008
Morris RD; Gray SJ, 2007, 'Corporate Transparency differences in the Asian Region', in Proceedings of the AFAANZ Annual Conference, AFAANZ 2007 Annual Conference, Gold Coast, Qld, presented at AFAANZ 2007 Annual Conference, Gold Coast, Qld, 01 July 2007 - 03 July 2007
2007
Morris RD; Susilowati I; Gray SJ, 2005, 'Factors Influencing Corporate Transparency: A Comparative Empirical Study of Indonesia and Australia', in 2005 AFAANZ, AFAANZ 2005 Annual Conference, Melbourne, presented at AFAANZ 2005 Annual Conference, Melbourne, 03 July 2005 - 05 July 2005
2005
Susilowati I; Morris RD; Gray SJ, 2004, 'Transparency and Financial Disclosure by Indonesian Companies in Mahoney, G. and Fisher G. (eds) Dynamism and Challenges in Internationalization', in 2004 Annual Conference of the Australia-New Zealand International Business Academy, Annual Conference of the Australia-New Zealand International Business Academy 2004, Canberra, presented at Annual Conference of the Australia-New Zealand International Business Academy 2004, Canberra, 05 November 2004 - 06 November 2004
2004
Book Chapters
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Morris RD; Pham T; Gray SJ, 2009, 'Transparency and corporate governance in Malaysia: before and after the Asian financial crisis.', in Baxter J; Poullas C (ed.), Practices, Profession and Pedagogy in Accounting, Sydney University Press, Sydney, Australia, pp. 102 - 137, http://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000308597300006&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a
2009
Morris RD, 1997, 'The origins of the no-liability mining company and its accounting regulations.', in The Development of Accounting in an International Context, edn. Original, Routledge Press, London, pp. 90 - 121
1997
Morris RD; Barbera M, 1990, 'A Chronology of the Development of Corporate Financial Reporting in Australia, 1817-1988', in Parker RH (ed.), Accounting in Australia: Historical Essays (New York: Garland Publishing, 1990, Accounting in Australia: Historical Essays (New York: Garland Publishing), pp. 237 - 270
1990
Books
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Ma R; Morris R, 1982, Disclosure and Bonding Practices of British and Australian Banks in the Nineteenth Century
1982
Morris R, 1972, An Examination of Cut-Off Rates for Capital Expenditure Analysis under Capital Rationing, University of Queensland Press, St Lucia
1972

(a) International accounting - the international harmonisation of accounting practices, investigation of factors associated with international differences in corporate financial reporting transparency, especially among SE Asian countries; corporate financial reporting transparency in Russia; index measurement of international accounting harmony, (b) Accounting history - the evolution of financial accounting in Britain and Australia from 1800 to the present, (c) Financial accounting - the economic factors associated with accounting policy choices by firms; the politics of accounting standard setting, (d) Accounting theory the analytical investigation of financial reporting issues

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