Associate Professor Andrew Jackson
Scientia Fellow (Level A)

Associate Professor Andrew Jackson

  • PhD, University of New South Wales, 2010
  • MCA, Victoria University of Wellington, 2004
  • BCA, Victoria University of Wellington, 2002
  • AMusTCL, Trinity College London, 1998
Business School
School of Accounting, Auditing and Taxation

Andrew joined the school in July 2005 and was appointed Associate Professor in 2019. He was also awarded a Scientia Fellowship in 2019. Andrew teaches postgraduate financial accounting and financial statement analysis. Prior to his appointment at UNSW, Andrew taught at Victoria University of Wellington in New Zealand.

Andrew primarily researchers in financial accounting and financial statement analysis. His research focuses on earnings co-movements and decomposing earnings into market, industry and firm idiosyncratic components. This research has the potential to improve the understanding of the sources of earnings and the degree to which firm’s earnings are related to industry peers. Through his research, Andrew aims to lead to improvements in decision making by users of financial statements, such as improving the ability to forecast future earnings and value assets. He is also interested in how accounting information is used by capital market participants, including issues on earnings co-movements, corporate disclosure, stock return volatility, the timeliness of earnings and asset pricing models. His paper, 'Pierpont and the Capital Market' was awarded a joint share of the Abacus 2009 Manuscript Award.

Andrew is the Editor-in-Chief of the Australian Journal of Management. He is also President (Australia) of the Accounting and Finance Association of Australia and New Zealand (AFAANZ). He was also a member of the Group of 8 Taskforce for the "COVID-19 Roadmap to Recovery: A Report for the Nation". 

 

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

Phone
+61 2 93855909
Location
Room 3111 Quadrangle building - Ref E15
  • Book Chapters | 2005
    Jackson AB; Smith A, 2005, 'National Report New Zealand', in Lang M; Herdin J; Hofbauer I (ed.), WTO and Direct Taxation, EUCOTAX Series on European Taxation, edn. Original, Kluwer Law International, June 23rd 2005, The Netherlands
    Book Chapters | 2005
    Jackson AB; Smith A, 2005, 'National Report New Zealand', in Lang M; Herdin J; Hofbauer I (ed.), WTO and Direct Taxation, EUCOTAX Series on European Taxation, edn. Original, Kluwer Law International, June 23rd 2005, The Netherlands, pp. 525 - 543
    Book Chapters | 2004
    Jackson AB; Smith A, 2004, 'National Report New Zealand', in Lang M; Aigner HJ; Scheuerle U; Stefaner M (ed.), CFC Legislation: Domestic Provisions, Tax Treaties and EC Law, edn. Original, Linde Werlag Wien, Wien, Austria, pp. 463 - 487
  • Journal articles | 2022
    Jackson AB, 2022, 'Financial statement analysis: a review and current issues', China Finance Review International, vol. 12, pp. 1 - 19, http://dx.doi.org/10.1108/CFRI-10-2021-0208
    Journal articles | 2020
    He W; Jackson A; Li C, 2020, 'Hierarchy and Performance of Analyst Teams', The European Accounting Review, vol. 29, pp. 877 - 900, http://dx.doi.org/10.1080/09638180.2020.1714460
    Journal articles | 2020
    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
    Journal articles | 2019
    He W; Jackson AB; Liang K, 2019, 'Inconsistent Signals, Earnings Announcements, and Market Uncertainty', Abacus, vol. 55, pp. 411 - 435, http://dx.doi.org/10.1111/abac.12156
    Journal articles | 2018
    Jackson AB, 2018, 'Discretionary Accruals: Earnings Management... Or Not?', Abacus: a journal of accounting, finance and business studies, vol. 54, pp. 136 - 153, http://dx.doi.org/10.1111/abac.12117
    Journal articles | 2018
    Jackson AB; Chang M; Wee M, 2018, 'A review of research on regulation changes in the Asia-Pacific region', Accounting and Finance, vol. 58, pp. 635 - 667, http://dx.doi.org/10.1111/acfi.12259
    Journal articles | 2018
    Jackson AB; Plumlee MA; Rountree BR, 2018, 'Decomposing the market, industry and firm components of profitability: Implications for forecasting', Review of Accounting Studies, vol. 23, pp. 1071 - 1095, http://dx.doi.org/10.1007/s11142-018-9446-2
    Journal articles | 2017
    Carvajal M; Coulton JJ; Jackson AB, 2017, 'Earnings benchmark hierarchy', Accounting and Finance, vol. 57, pp. 87 - 111, http://dx.doi.org/10.1111/acfi.12132
    Journal articles | 2017
    Jackson AB; Rountree BR; Sivaramakrishnan K, 2017, 'Earnings Co-Movements and Earnings Manipulation', Review of Accounting Studies, vol. 22, pp. 1340 - 1365, http://dx.doi.org/10.1007/s11142-017-9411-5
    Journal articles | 2016
    Coulton JJ; Dinh T; Jackson AB, 2016, 'The impact of sentiment on price discovery', Accounting and Finance, vol. 56, pp. 669 - 694, http://dx.doi.org/10.1111/acfi.12128
    Journal articles | 2015
    Jackson AB; Gallery G; Balatbat MCA, 2015, 'The impact of litigation risk on the strategic timing of management earnings forecasts', Accounting and Finance, vol. 55, pp. 467 - 495, http://dx.doi.org/10.1111/acfi.12065
    Journal articles | 2013
    Cheung W; Jackson AB, 2013, 'Chief Executive Officer departures and market uncertainty', Australian Journal of Management, vol. 38, pp. 279 - 310, http://dx.doi.org/10.1177/0312896212450040
    Journal articles | 2011
    Jackson AB; Dobbie GW; Brown PR, 2011, 'Measures of the Timeliness of Earnings', Australian Accounting Review, vol. 21, pp. 222 - 234, http://dx.doi.org/10.1111/j.1835-2561.2011.00139.x
    Journal articles | 2009
    Brown PR; Ferguson A; Jackson AB, 2009, 'Pierpont and the Capital Market', ABACUS - A Journal of Accounting Finance and Business Studies, vol. 45, pp. 147 - 170, http://dx.doi.org/10.1111/j.1467-6281.2009.00281.x
    Journal articles | 2008
    Jackson AB; Roebuck PJ; Moldrich M, 2008, 'Mandatory audit firm rotation and audit quality', Managerial Auditing Journal, vol. 23, pp. 420 - 437, http://dx.doi.org/10.1108/02686900810875271
  • Working Papers | 2019
    He W; Jackson A; Liang K, 2019, Inconsistent Signals, Earnings Announcements and Market Uncertainty, Wiley, http://dx.doi.org
    Working Papers | 2016
    Jackson AB, 2016, Discretionary Accruals: Earnings Management... Or Not?, Elsevier BV, http://dx.doi.org10.2139/ssrn.2882910
  • Conference Papers | 2019
    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
    Conference Papers | 2014
    Coulton J; Carvajal M; Jackson A, 2014, 'Earnings Benchmark Hierarchy: Evidence from Australia', in AFAANZ (ed.), Earnings Benchmark Hierarchy: Evidence from Australia, Proceedings of the Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Auckland, New Zealand, presented at Proceedings of the Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Auckland, New Zealand, 06 July 2014 - 08 July 2014
    Conference Papers | 2014
    Jackson AB; Rountree B, 2014, 'Earnings Co-Movements and Earnings Manipulation in Different Economic States', in FARS Mid-Year Meeting, FARS Mid-Year Meeting, Houston, Texas, presented at FARS Mid-Year Meeting, Houston, Texas, 10 January 2014 - 11 January 2014
    Conference Papers | 2013
    Balatbat MC; Jackson A; Lu F, 2013, 'Did the evolution of accounting standards in China improve earnings quality?', in American Accounting Association (ed.), American Accounting Association, International Accounting Section, American Accounting Association, Savannah USA, presented at American Accounting Association, Savannah USA, 21 February 2013 - 23 February 2013, https://aaahq.org/international/midyearmeetings/2013/program.cfm
    Conference Papers | 2013
    Jackson AB; Rountree BR, 2013, 'Sentiment, Earnings Co-Movements and Earnings Manipulation', in American Accounting Association (ed.), American Accounting Association Annual Conference, American Accounting Association Annual Conference, Anaheim, USA, presented at American Accounting Association Annual Conference, Anaheim, USA, 03 August 2013 - 07 August 2013, https://aaahq.org/AM2013/program.cfm
    Conference Papers | 2012
    Coulton JJ; Jackson AB, 2012, 'Measuring value relevance with noisy prices and noisy accounting variables', in Programme & Proceedings American Accounting Association Western Region Meeting, American Accounting Association, USA, presented at American Accounting Association Western Region Meeting, Vancouver, Canada, 19 April 2012 - 21 April 2012, http://aaahq.org/western/meetings/2012/meetingpapers/12-278-PAPER12.pdf
    Conference Papers | 2012
    Dinh Thi T; Coulton JJ; Jackson AB, 2012, 'Booms, Busts and Sentiment', in Programme & Proceedings 35th Annual Congress of the European Accounting Association, European Accounting Association, Slovenia, presented at 35th Annual Congress of the European Accounting Association, Llubjana, Slovenia, 09 May 2012 - 11 May 2012
    Conference Papers | 2011
    Balatbat MC; Jackson AB; Gallery G, 2011, 'The Strategic Timing of Management Earnings Forecasts', in Accounting and Finance Association Australia and New Zealand Papers and Proceedings, Accounting and Finance Association Australia and New Zealand, Australia, presented at Accounting and Finance Association Australia and New Zealand Conference, Darwin, Australia, 03 July 2011 - 05 July 2011, http://www.afaanz.org/openconf/2011/modules/request.php?module=oc_proceedings&action=view.php&a=Accept+as+Paper&id=237
    Conference Papers | 2011
    Brown PR; Beekes W; Jackson AB, 2011, 'A Better Mousetrap? Does the Market Really Discover Bad News Earlier?', in Accounting and Finance Association Australia and New Zealand Papers & Proceedings, Accounting and Finance Association Australia and New Zealand, Australia, presented at Accounting and Finance Association Australia and New Zealand Conference, Darwin, Australia, 03 July 2011 - 05 July 2011, http://www.afaanz.org/openconf/2011/modules/request.php?module=oc_proceedings&action=view.php&a=Accept+as+Paper&id=92
    Conference Papers | 2011
    Jackson AB, 2011, 'Does accounting quality enhance the timeliness of price discovery?', in Accounting and Finance Association Australia and New Zealand Program & Proceedings, Accounting and Finance Association Australia and New Zealand, Australia, presented at Accounting and Finance Association Australia and New Zealand Conference,, Darwin, Australia, 03 July 2011 - 05 July 2011, http://www.afaanz.org/openconf/2011/modules/request.php?module=oc_proceedings&action=view.php&a=Accept+as+Paper&id=49
    Theses / Dissertations | 2010
    Jackson AB, 2010, Stock return volatility surrounding management earnings forecasts, UNSW
    Conference Papers | 2009
    Brown PR; Jackson AB; Dobbie GW, 2009, 'Measures of the timeliness of earnings: An empirical investigation,', in Measures of the timeliness of earnings: An empirical investigation,, 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
    Conference Papers | 2008
    Coulton JJ; Jackson AB; Nagasawa Y, 2008, 'The timing of real activities-based earnings management', 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
    Conference Papers | 2008
    Jackson AB, 2008, 'Stock return volatility surrounding management earnings forecasts', in Stock return volatility surrounding management earnings forecasts, Annual PhD Conference in Economics and Business, Canberra, Australia, presented at Annual PhD Conference in Economics and Business, Canberra, Australia, 20 November 2008 - 21 November 2008
    Conference Papers | 2007
    Jackson AB, 2007, 'The impact of management earnings forecasts on stock price volatility', in The impact of management earnings forecasts on stock price volatility, AFFANZ Annual Conference, Gold Coast, Australia, presented at AFFANZ Annual Conference, Gold Coast, Australia, 28 June 2007 - 30 June 2007
    Conference Papers | 2006
    Jackson AB; Coulton JJ; Curtis A, 2006, 'Time-series coefficient variation in value-relevance regressions and the impact of reversions to fundamentals', in Time-series coefficient variation in value-relevance regressions and the impact of reversions to fundamentals, AFAANZ Conference, Wellington, presented at AFAANZ Conference, Wellington, 02 July 2006 - 04 July 2006
    Conference Posters | 2005
    Jackson AB; Dunstan K, 2005, 'Voluntary social and environmental disclosure by New Zealand listed companies', Melbourne, presented at AFAANZ 2005 Annual Conference, Melbourne, 03 July 2005 - 05 July 2005
    Conference Papers | 2004
    Jackson AB; Smith A, 2004, 'Double Tax Treaties and Social Securities Agreements: A New Zealand Perspective', in Double Tax Treaties and Social Securities Agreements: A New Zealand Perspective, High Level Scientific Conference, WTO and Direct Taxation, Rust, Austria, presented at High Level Scientific Conference, WTO and Direct Taxation, Rust, Austria, 08 July 2004 - 11 July 2004
    Conference Papers | 2004
    Jackson AB; Smith A, 2004, 'The World Trade Organisation and Direct Taxation: A New Zealand Perspective', in The World Trade Organisation and Direct Taxation: A New Zealand Perspective, High Level Scientific Conference, WTO and Direct Taxation, Rust, Austria, presented at High Level Scientific Conference, WTO and Direct Taxation, Rust, Austria, 08 July 2004 - 11 July 2004
    Conference Papers | 2003
    Jackson AB; Smith A, 2003, 'CFC Legislation, Tax Treaties and EC Law: New Zealand', in CFC Legislation, Tax Treaties and EC Law: New Zealand, High Level Scientific Conference, CFC Legislation, Tax Treaties and EC Law, Rust, Austria, presented at High Level Scientific Conference, CFC Legislation, Tax Treaties and EC Law, Rust, Austria, 03 July 2003 - 06 July 2003
    Preprints |
    Balatbat MCA; Gallery GT; Jackson AB, The Strategic Timing of Management Earnings Forecasts, http://dx.doi.org/10.2139/ssrn.1827188
    Preprints |
    Dai L; Gong P; Jackson AB; Peng ZR, Answers Without Questions, http://dx.doi.org/10.2139/ssrn.4024646
    Preprints |
    Dikolli S; Jackson AB; Plumlee MA, The Disaggregation of, and Asymmetry in, CEO Pay-for-Luck, http://dx.doi.org/10.2139/ssrn.3807626
    Preprints |
    He W; Jackson AB; Li C, Hierarchy and Performance of Analyst Teams, http://dx.doi.org/10.2139/ssrn.3514981
    Preprints |
    Jackson AB; Moldrich M; Roebuck P, Mandatory Audit Firm Rotation and Audit Quality, http://dx.doi.org/10.2139/ssrn.1000076
    Preprints |
    Jackson AB; Rountree BR, Sentiment, Earnings Co-Movements and Earnings Manipulation, http://dx.doi.org/10.2139/ssrn.2277396
    Preprints |
    Jackson AB; Shan Y; Taylor SL, Asymmetric Timeliness in Earnings: Insights from Earnings Disaggregation, http://dx.doi.org/10.2139/ssrn.3736277

  • 2021-23: ARC Discovery Grant (DP210101354): Financial performance, uncertainty and corporate investment decisions (AU$223,915), with Stephen Taylor, Yaowen Shan and Jere Francis 
  • 2019: UNSW Business School Special Research Grant, with Shane Dikolli and Marlene Plumlee
  • 2011: AFAANZ Research Grant, with Jeff Coulton and Tami Dinh Thi
  • 2009: AFAANZ PhD Scholarship

  • 2018 UNSW Business School Research Achievement Award
  • 2009 ABACUS Manuscript Award

My area of specialty is in financial statement analysis and financial accounting. I developed a method for disaggregating a firm's earnings to quantify the components that are attributable to market-wide information, industry information, and firm idiosyncratic earnings. I use this disaggregation technique to re-investigate issues to further our understanding of the role of information transfers, relaxing the assumption that a firm's financial statements arise from an informational vacuum. The ability to quantify the firm idiosyncratic component of earnings also enables further investigation of decisions made by corporate managers.

 

Through research, teaching and the supervision of research students, it is my aim to address the role that accounting plays in informing capital market participants.

Courses Currently Taught

  • ACCT4851 Current Developments in Accounting Research - Financial
  • ACCT5910 Business Valuation and Analysis
  • ACCT5951 Current Developments in Accounting Research - Financial