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Dr Victoria Clout

Dr Victoria Clout

Senior Lecturer

 

  • 2007 PhD in Accounting, Queensland University of Technology (QUT) Investigating the relationship between market values and accounting numbers for Australia listed companies. Supervisor: Professor Roger Willett.
  • 2002 Bachelor of Business with First Class Honours in Accounting, QUT
Business School
School of Accounting, Auditing and Taxation

Dr Victoria Clout

Senior Lecturer

School of Accounting, Auditing & Taxation - CA - PhD, Queensland University of Technology | BBus (Honours) Queensland University of Technology

About Victoria

Victoria has a demonstrated track record of working on high quality research projects within the areas of corporate governance, financial accounting and corporate finance. She is a PhD qualified academic, with analytical skills, a track record in high quality research design, accounting knowledge, and extensive  experience in active learning. Victoria's research investigates decisions of executives and managers about firm accounting information and disclosures which are relied upon by capital markets participants in making decisions. The aim of this research is to provide evidence for investors and other users of financial statements about the influence of these choice on the disclosures with a view to protecting a fair and transparent disclosure regime. Victoria's research has relevance to the accounting industry, market regulators and investors. Victoria is an Associate Editor of: Accounting & Finance; and Accounting Research Journal. She is the social media engagement manager for The Australian Journal of Management and Accounting & Finance. Victoria's current teaching interests include financial accounting, corporate accounting, financial accounting theory and financial statement analysis.

Teaching and Supervision

Current Courses Taught

  • ACCT1511 Accounting and Financial Management 1B

Previous Courses Taught

  • ACCT3563 Issues in Financial Reporting & Analysis

Honours Thesis Supervisions

  • 2014 - Yan Ni Ng - Title: "IFRS Adoption, Value Relevance and the Market-to-Book Ratio"
  • 2007 - Nilan Gandhi - Title: "Earnings Management in Emerging and Compliant Australian Firms"
  • 2007 - Glen Reeve - Title: "Executive Incentive Portfolio and Firm Performance"
Phone
+61 2 9385 6957
E-mail
v.clout@unsw.edu.au
Location
Room 3091, Quadrangle building - Ref E15
  • Journal articles | 2021
    Bond D; Clout VJ; Czernkowski RMJ; Wright A, 2021, 'Research productivity of Australian accounting academics', Accounting and Finance, 61, pp. 1081 - 1104, http://dx.doi.org/10.1111/acfi.12604
    Journal articles | 2021
    Clout V; Ghannam S; Loyeung A; Yang JS, 2021, 'Eyes on the prize: CEO and director retirement preferences and acquisitions', Accounting and Finance, 61, pp. 1345 - 1361, http://dx.doi.org/10.1111/acfi.12629
    Journal articles | 2021
    Clout V, 2021, 'Guest editorial', Accounting Research Journal, 34, pp. 125 - 133, http://dx.doi.org/10.1108/ARJ-06-2021-318
    Journal articles | 2019
    Aman H; Beekes W; Berkman H; Bohmann M; Bradbury M; Chapple L; Chang M; Clout V; Faff R; Han J; Hillier D; Hodgson A; Howieson B; Jona J; Linnenluecke M; Loncan T; McCredie B; Michayluk D; Mroczkowski N; Pan Z; Patel V; Podolski E; Soderstrom N; Smith T; Tanewski G; Walsh K; Wee M; Wright S, 2019, 'Responsible science: Celebrating the 50-year legacy of Ball and Brown (1968) using a registration-based framework', Pacific Basin Finance Journal, 56, pp. 129 - 150, http://dx.doi.org/10.1016/j.pacfin.2019.05.002
    Journal articles | 2018
    Chapple L; Clout V; Alexandra P; Thu Phuong T, 2018, 'Sliding doors: Comparing backdoor listing and frontdoor listing for Australian start-ups', Australian Journal of Corporate Law, 33
    Journal articles | 2017
    Clout VJ, 2017, 'Corporate boards, monitoring and securities class actions: A pitch', Accounting Research Journal, 30, pp. 242 - 248, http://dx.doi.org/10.1108/ARJ-07-2016-0090
    Journal articles | 2016
    Clout VJ; Willett RJ, 2016, 'Earnings in firm valuation and their value relevance', Journal of Contemporary Accounting & Economics, 12, pp. 223 - 240, http://dx.doi.org/10.1016/j.jcae.2016.09.005
    Journal articles | 2015
    Clout VJ; Willett R, 2015, 'Analysing the market–book value relation in large Australian and US firms: implications for fundamental analysis and the market–book ratio', Account Finance, 56, pp. n/a - n/a, http://dx.doi.org/10.1111/acfi.12117
    Journal articles | 2013
    Chapple L; Clout VJ; Tan D, 2013, 'Corporate governance and securities class actions', Australian Journal of Management, 39, pp. 525 - 547, http://dx.doi.org/10.1177/0312896213512320
    Journal articles | 2013
    Clout VJ; Chapple L; Gandhi N, 2013, 'The impact of auditor independence regulations on established and emerging firms', Accounting Research Journal, 26, pp. 88 - 108, http://dx.doi.org/10.1108/ARJ-Dec-2011-0045
  • Other | 2020
    Clout V, 2020, A Digital Mindset: Let’s not close the digital box on what we have learned, , https://drvclout.blogspot.com/2020/06/a-digital-mindset.html
    Software / Code | 2020
    Clout V, 2020, A checklist for a Moodle site example, Figshare, Published: 2020, Software / Code, http://dx.doi.org/10.6084/m9.figshare.12401201.v1
    Conference Papers | 2018
    Arthur N; Chen X; Clout VJ; Huynh T, 2018, 'Incremental Information Content of the Disaggregation of Other Comprehensive Income', in European Accounting Association Congress, Milan, 41st Annual European Accounting Association Congress, Milan, Italy, presented at 41st Annual European Accounting Association Congress, Milan, Italy, 30 May 2018 - 01 June 2018
    Conference Papers | 2018
    Arthur N; Clout VJ; Huynh T; Mai M, 2018, 'The components of other comprehensive income and analyst behaviour', in The components of other comprehensive income and analyst behaviour, 41 st European Accounting Association Annual Congress, Milan, Italy, presented at 41 st European Accounting Association Annual Congress, Milan, Italy, 30 May 2018 - 01 June 2018
    Conference Papers | 2017
    Arthur N; Chen X; Clout VJ; Huynh T, 2017, 'Incremental Information Content of the Disaggregation of Other Comprehensive Income', in Incremental Information Content of the Disaggregation of Other Comprehensive Income, Accounting & Finance Association of Australia & New Zealand (AFAANZ) Conference, Adelaide, South Australia, presented at Accounting & Finance Association of Australia & New Zealand (AFAANZ) Conference, Adelaide, South Australia, 02 July 2017 - 04 July 2017
    Conference Papers | 2017
    Arthur N; Clout VJ; Wu A; Zhou X, 2017, 'Earnings Management Using OCI Recycling: Australian Evidence', in Earnings Management Using OCI Recycling: Australian Evidence, European Accounting Association 40th Annual Congress, Valencia, Spain, presented at European Accounting Association 40th Annual Congress, Valencia, Spain, 10 May 2017 - 14 April 2017
    Conference Papers | 2017
    Arthur N; Clout VJ; Wu A; Zhou X, 2017, 'Earnings management using OCI recycling: Australian Evidence', in Earnings management using OCI recycling: Australian Evidence, Accounting & Finance Association of Australia & New Zealand (AFAANZ) Conference, Adelaide, South Australia, presented at Accounting & Finance Association of Australia & New Zealand (AFAANZ) Conference, Adelaide, South Australia, 02 July 2017 - 04 July 2017
    Conference Papers | 2017
    Arthur N; Clout VJ; Wu A; Zhou X, 2017, 'Earnings management using OCI recycling: Australian Evidence', in Earnings management using OCI recycling: Australian Evidence, Journal of Accounting, Auditing & Finance (JAAF), Dunedin, New Zealand, presented at Journal of Accounting, Auditing & Finance (JAAF), Dunedin, New Zealand, 26 June 2017 - 27 June 2017
    Conference Papers | 2017
    Clout VJ; Falta, M ; Willett RJ, 2017, 'Are dividends more value relevant than book value and earnings in large US companies?', in Are dividends more value relevant than book value and earnings in large US companies?, European Accounting Association 40th Annual Congress, Valencia, Spain, presented at European Accounting Association 40th Annual Congress, Valencia, Spain, 09 May 2017 - 12 May 2017
    Conference Papers | 2017
    Clout VJ; Fernandez L; Michayluk D, 2017, 'Information fatigue and investor distraction', in Information fatigue and investor distraction, American Accounting Association (AAA) Conference, San Diego, presented at American Accounting Association (AAA) Conference, San Diego, 06 August 2017 - 09 August 2017
    Conference Papers | 2016
    Clout VJ; Falta M; Willett RJ, 2016, 'Fundamental relations between market and accounting values in a sample of large US companies', in Fundamental relations between market and accounting values in a sample of large US companies, 39th European Accounting Association Annual Congress 2016, MAASTRICHT, THE NETHERLANDS, presented at 39th European Accounting Association Annual Congress 2016, MAASTRICHT, THE NETHERLANDS, 11 May 2016 - 13 May 2016, http://eaa2016.eaacongress.org/userfiles/EAA%202016%20-%20Scientific%20Programme%20-%20v03.pdf
    Conference Papers | 2014
    Clout VJ; Willet RA, 2014, 'Comparison of the relation between share returns and book value of US and Australian corporations', in BAFA (ed.), Comparison of the relation between share returns and book value of US and Australian corporations, The British Accounting and Finance Association (BAFA) conference, London, United Kingdom, presented at The British Accounting and Finance Association (BAFA) conference, London, United Kingdom, 14 April 2014 - 16 April 2014
    Conference Papers | 2013
    Clout VJ; Chapple E; Tan D, 2013, 'Corporate Governance and Securities Disclosure Enforcement Litigation', in European Accounting Association (ed.), EAA 2013, EAA 2013, presented at EAA 2013, 06 May 2013 - 08 May 2013, http://www.eaa2013.org/r/default.asp?sCode=LOGIN&item=CF&association_id=2
    Conference Papers | 2013
    Strong PT; Clout V, 2013, 'Investigating the role of phased e-assessments and student engagement.', in AFAANZ, AFAANZ Special Interest Group 5 Education Symposium, Perth, Australia, presented at AFAANZ Special Interest Group 5 Education Symposium, Perth, Australia, 06 July 2013 - 06 July 2013
    Conference Papers | 2012
    Clout V; Chapple E; Tan D, 2012, 'Corporate Governance and Securities Disclosure Enforcement Litigation', in Programme & Proceedings Accounting and Finance Association of Australia and New Zealand (AFAANZ), Accounting and Finance Association of Australia and New Zealand (AFAANZ), Austrealia, 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=summary.php&a=Concurrent&id=255
    Conference Papers | 2012
    Clout V; Willett R, 2012, 'Modelling the relationship between market and accounting values of Australian listed companies', in Programme & Proceedings Accounting and Finance Association of Australia and New Zealand (AFAANZ, Accounting and Finance Association of Australia and New Zealand, 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=204
    Conference Papers | 2011
    Clout V; Ferguson A; Brown PR, 2011, 'Market reactions to the proposed resources rent tax', 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=295
    Preprints |
    Arthur N; Clout VJ; Wu YA; Zhou X, Benchmark Beating Using Recycling of Other Comprehensive Income, , http://dx.doi.org/10.2139/ssrn.2924213
    Preprints |
    Brown PR; Clout VJ; Ferguson A, Market Reactions to the Proposed Resources Rent Tax, , http://dx.doi.org/10.2139/ssrn.1985628
    Preprints |
    Clout VJ; Falta M; Willett RJ, Fundamental Relations between Market and Accounting Values, , http://dx.doi.org/10.2139/ssrn.2564412
    Preprints |
    Clout VJ; Willett RJ, Investigating the Relationship Between Market Values and Accounting Numbers for Long-lived Companies*, , http://dx.doi.org/10.2139/ssrn.1464702

  • 2019: UNSW Centre for Law, Markets and Regulation Summer Research Grant, $8,214
  • 2016: University of Sydney Business School Pilot Research Grant Scheme $10,000 (with Neal Arthur)
  • 2011: AFAANZ Research Fund Grant (with Andrew Ferguson) $5,000
  • 2010: AFAANZ Research Fund Grant (with Larelle Chapple) $9,277
    WA Business School Research Development Grant (with Ann Tarca) $13,500
  • 2009: AFAANZ Research Fund Grant (with Ann Tarca) $6,969
    UWA Business School Business Research Development Grant (with Ann Tarca) $9,783
  • 2007: UQ Business School New Staff Research Grant (completed) $11,000

  • 2020 UNSW Higher Education Heroes Award 
  • 2020 UNSW Business School - Values in Action Award
  • 2018 Best Paper Prize Ball & Brown (1968) stream AFAANZ conference prize for: “Components of other comprehensive income and analyst forecasting behaviour”
  • 2017 Women in Wealth Awards, Best Accounting Lecturer, Wealth & Finance International.
  • 2016 Best Pitch paper prize FIRN Conference International Journal of Managerial Finance (IJMF) for: “Before the door is closed: Backdoor listing firms’ corporate governance and performance”
  • 2015 The People’s Choice Award UNSW Business School’s eLearning Showcase on presentation of “Redesigning a Large First Year Course for Active Learning”.
  • 2013 Australian School of Business Teaching Excellence Award for Outstanding Technology- Enabled Teaching Innovation
  • 2007 Nominee for Outstanding Doctoral Thesis Award QUT.

My Teaching

  • 1 July 2011 - current Undergraduate introductory financial accounting - ACCT1511 Accounting & Financial Management 1B
  • 2012-2013 - Undergraduate financial accounting 3rd year course - ACCT3563 Issues in Corporate Financial Reporting & Analysis

 

Lecturer-in-Charge: 2013-2015; and 2019-2020 - ACCT1511 Accounting & Financial Management 1B