Publications

Our work has global impact and is shaping debate among practitioner, academic, institutional and government audiences in the areas of mergers & acquisitions, accounting, audit, finance and management.

2017

Seminar Paper 2017

Finch N 2017 ‘Strategic Decision Making’, MCI Group BMW Asia, Sydney, Australia, 8th May 2017

Finch N 2017 ‘How can IoT enable smarter work practices’, Pacific Incubator of Intellectual Property Social Hack, Sydney, Australia, 16th October 2017

2016

Journal Articles

Finch N 2016 ‘Structuring SOE Energy Assets for Privatisation’, Australian Energy Week Business Delegation, Sydney 17 March 2016
Finch N 2016 ‘Mongolian Foreign Direct Investment: Challenges & Opportunities’, 7th MBD Business Event, Ulaanbaatar, Mongolia 4 October 2016

2015

Seminar Papers

Finch N 2015 ‘International Financial Reporting Standards (IFRS): Improving disclosure in Mongolia’, Business Council of Mongolia, Ulaanbaatar, Mongolia, 8 October 2015
Finch N 2015 ‘Strategically Managing Mongolia’s Sovereign Credit and Perception Ratings’, Business Council of Mongolia, Ulaanbaatar, Mongolia, 9 October 2015
Finch N 2015 ‘Mergers and Acquisitions Masterclass’, CPA Congress, Melbourne, Australia, 16 October, 2015
Finch N 2015 ‘ASEAN Regional Consultation on Defense and Security Investment’, Defense and Security 2015, Bangkok, Thailand, 2–5 November, 2015

Book Sections

Finch N 2015 ‘Development of Sustainability Reporting Frameworks: The Case of Australia’ in Corporate Social Responsibility and Governance: Theory and Practice, eds. S. Idowu, C. Frederiksen, A. Mermod, & M Nielsen, Springer, Cham, Switzerland, pp. 227–239

Books

Finch N 2015 ‘Goodwill Impairment Testing In Australia‘, Scholars Press, Saarbrücken, Germany

Journal Articles

Carlin T, Finch N & Tran DM 2015 ‘Audit Quality Differences Among Auditors: The Case of Hong Kong’, Journal of Economics and Development, vol 17:1, pp. 75–92

 

2014

Seminar Papers

Finch N 2014 ‘Extractive industries: evaluation, investment, and accounting’, Ministry of Mines of the Federal Democratic Republic of Ethiopia, Addis Ababa, Ethiopia, 28 April — 2 May 2014

Book Sections

Finch N 2014 A Framework for Understanding the Acceptability of Rating Agency Methodologies, in Emerging Markets and Sovereign Risk, ed. Nigel Finch, Palgrave Macmillian, Basingstoke, United Kingdom

Books

Berk J, Demarzo P, Harford J, Ford G, Mollica V and Finch N 2014  Fundamentals of Corporate Finance (2nd Edition), Pearson, Sydney, Australia
Finch N 2014 Emerging Markets and Sovereign Risk, Palgrave Macmillan, Basingstoke, United Kingdom

Journal Articles

Carlin T, Finch N & Tran DM 2014 ‘IFRS Compliance in the Year of the Pig: Hong Kong Impairment Testing’, Journal of Economics and Development, vol.16:1, pp. 23–39

Finch N 2014 ‘Editorial’, Journal of Applied Research in Accounting and Finance, vol.9:1, pp. 1
Gyory M & Finch N 2014 ‘Due Diligence’, Critical Perspectives on Accounting, vol 25:8, pp. 850

 

2013

Seminar Papers

Finch N 2013 ‘Preparing an Entity for a Credit Rating’, Financial Regulatory Commission, Ulaanbaatar, Mongolia, 24 January 2013
Finch N 2013, ‘Governance and Regulation in the Chinese Banking Sector’, International Symposium on Asian Business, Bangkok, Thailand, 29th July 2013
Finch N 2013, ‘Corporate social responsibility in the supply chain’, CPA Congress, Perth, Australia, 20th November 2013
Finch N 2013, ‘Business in frontier and emerging markets: A world of opportunity?’, CPA Congress, Perth, Australia, 21st November 2013
Finch N 2013, ‘New growth paradigms’, APEC Seminar on Developing and Implementing a New Growth Paradigm, Hanoi, Vietnam, 27th November

Newspaper Articles

Finch N 2013 ‘Australia to play key role in mining law reform’, Myanmar Times – 13 May
Finch N 2013 ‘Double blow could hit postgrad enrolments’, The Australian (Opinion) – 16 July
Finch N 2013 ‘Franchise model ideal for ASEAN’, Myanmar Times (Opinion) – 4 August
Finch N 2013 ‘Proven franchise ideas can help SMEs’, Bangkok Post (Asia Focus) – 19 August
Finch N 2013 ‘Curse of the jade scorpion’, The Australian Financial Review – 27 September
Finch N 2013 ‘Myanmar seeks Australian advice on vital mining law reform’, The Australian (World Commentary) – 4 April

Magazine Articles

Finch N 2013 ‘Mongolia’s looming budget crisis’, Mongolian Economy (Opinion) – April pp. 29–32
Finch N 2013 ‘Frontier, Emerging, Developing: What’s in a name?’, Mongolian Economy (Opinion) – October pp. 28–29

Conference Proceedings

Ji K, Carlin T and Finch N 2013 ‘CGU aggregation in A-IFRS goodwill impairment testing régime’, 14th Asian Academic Accounting Association Annual Conference, Penang, Malaysia, 30th October 2013
Finch N, Khairi KF and Laili NH 2013  ‘An Examination of FRS136 by Malaysian Sha’riah Companies, 25th Asian-Pacific Conference on International Accounting Issues, Nusa Dua, Indonesia, 13th November 2013

Journal Articles

Carlin T and Finch N 2013 ‘Loan Impairment Provisioning Under IAS 39 in the Asian Banking Sector’, Risk and Decision Analysis, vol.4:2, pp. 81–87
Finch N 2013 ‘Editorial’, Journal of Applied Research in Accounting and Finance, vol.8:1, pp. 1
Finch N,  Khairi K F and Laili N H 2013 ‘An Examination of FRS136 By Malaysian Sha’riah Companies’, Journal of Law and Financial Management, vol. 12, iss. 2, pp. 10–20.
Aspiris A, Finch N, Foley S and Meyer Z 2013 ‘Fundamental-based Market Strategies’, Australian Accounting Review, vol. 23, iss. 4, pp. 380–392.
Finch N 2013 ‘Editorial’, Journal of Applied Research in Accounting and Finance, vol.8:2, pp. 1

 

2012

Seminar Papers

Finch N 2012 ‘Infrastructure Development Prospects in Mongolia, Invest Mongolia 2012, Ulaanbaatar, Mongolia, 5 September 2012
Finch N 2012 ‘Improving Transparency in Mongolia, Business Council of Mongolia, Ulaanbaatar, Mongolia, 27 August 2012
Finch N 2012 ‘Financial drivers in franchising’, Beijing Normal University, Zhu Hai, China, 27 July 2012
Finch N 2012 ‘The regulation of franchisor financing schemes’, Perbadanan Nasional Berhad, Kuala Lumpur, Malaysia, 2 July 2012
Finch N 2012 ‘Avoiding an Asian Debt Tsunami: Lessons from European Central Banks’, Central Bank Issues Seminar Presentation — Asian Institute of Technology, Bangkok, Thailand, 27 April 2012
Finch N 2012 ‘Philippines: A return to prosperity’, Economist Corporate Network Seminar Presentation, Singapore, 19 October 2012
Finch N 2012 ‘Professional accounting within ASEAN countries’, The University of Battambang Seminar Presentation, Battambang, Cambodia, 1 October 2012

Conference Papers

Carlin T, Finch N and Tran DM 2012 ‘Audit Quality Differences among Auditors: The Case of Hong Kong, 7th International Conference on Business and Management Research, Ho Chi Minh City, Viet Nam, 16th November 2012
Sopheana S, Elen C, Bunho L, Visalsok T and Finch N 2012 ‘Effects of Microfinance on Agricultural Occupation’, 2nd International Conference on Business and Economics Research ICBER 2012, Phnom Penh, Cambodia, 29th September 2012
Finch N 2012 ‘Economic development and transparency in Cambodia (Keynote Address), 2nd International Conference on Business and Economics Research ICBER 2012, Phnom Penh, Cambodia, 29th September 2012
Di Lernia C, Finch N and Foley S 2012 ‘Improving Corporate Reporting: Price Queries and the Enforcement of Australia’s Continuous Disclosure Régime’, 10th Annual International Conference on Accounting, Athens, Greece, 5th July 2012
Di Lernia C, Finch N and Foley S 2012 ‘The Enforcement of Australia’s Continuous Disclosure Régime’, Accounting and Management Information Systems Conference AMIS 2012, Bucharest, Romania, 14th June 2012

Edited Books

Gregoriou GN and Finch N 2012 ‘Best Practices in Management Accounting‘, Palgrave Macmillan, Basingstoke, United Kingdom
Finch N 2012 ‘Contemporary Issues in Mining: Leading Practice in Australia‘, Palgrave Macmillan, Basingstoke, United Kingdom

Conference Proceedings

Dzung PD, Finch N and Tuan PA 2012 ‘Factors Affecting Efficiency of Accounting Information System in Small and Medium Enterprises in Vietnam (Awarded Best Paper)’, Proceedings of the Society of Interdisciplinary Business Research SIBR-Thammasat 2012 Conference on Interdisciplinary Business & Economics Research, Bangkok, Thailand, 9th June 2012

Book Sections

Finch N 2012 Corporate Social Responsibility and Sustainability Reporting in ‘Best Practices in Management Accounting‘, ed. Greg N Gregoriou & Nigel Finch, Palgrave Macmillan, Basingstoke, United Kingdom, pp. 91–100

Journal Articles

Finch N 2012 ‘Editorial’, Journal of Applied Research in Accounting and Finance, vol.7:2, pp. 1
Finch N 2012 ‘Editorial’, Journal of Applied Research in Accounting and Finance, vol.7:1, pp. 1
Sopheana S, Elen C, Bunhor L, Visalsok T and Finch N 2012 ‘Effects of Microfinance on Agricultural Occupation’, International Proceedings of Economic Development and Research, vol.46, pp. 66–72

 

2011

Seminar Papers

Finch N 2011 ‘Funding Infrastructure’, Graduate School of Government Seminar, University of Sydney, Sydney Australia, 22 September 2011
Finch N 2011 ‘Accounting for Extractive Industries’, Graduate School of Government Seminar, University of Sydney, Sydney Australia, 22 August 2011
Finch N 2011 ‘Private Involvement in Public Infrastructure’, Graduate School of Government Seminar, University of Sydney, Sydney Australia, 1 July 2011

Conference Proceedings

Carlin T, Finch N and Ji K 2011 ‘Evidence of CGU Aggregation among Australian Listed Firms, 23rd Asian Pacific Conference on International Accounting, Beijing, China, 19th October 2011

Journal Articles

Finch N 2011 ‘Editorial’, Journal of Applied Research in Accounting and Finance, vol.6:1, pp. 1
Finch N 2011 ‘Editorial’, Journal of Applied Research in Accounting and Finance, vol.6:2, pp. 1
Carlin T and Finch N 2011 ‘Goodwill impairment testing under IFRS — a false impossible shore?’, Pacific Accounting Review, vol.23:3, pp. 368–92

 

2010

Theses

Finch N 2010 ‘Goodwill Impairment Testing In Australia: A Compliance Study of IFRS Disclosures‘, The University of Sydney, Sydney, Australia

Seminar Papers

Finch N 2010 ‘Developing infrastructure to fulfil the potential of Mongolia’s natural resources sector’, Mongolia 2010 Investment Summit, Hong Kong, China, 14 October 2010
Finch N 2010 ‘Private Involvement in Public Infrastructure’, Graduate School of Government, University of Sydney, Sydney Australia, 30 August 2010
Finch N 2010 ‘A showcase of Australian franchise opportunities for the Mongolian market’, Business Council of Mongolia and DC Strategy, Melbourne, Australia, 22 August 2010
Finch N 2010 ‘Opportunities for Mongolian firms to Access Capital via Australia’, Mongolia Mining Investment 2010, Sydney, Australia, 22 June 2010
Finch N 2010 ‘The Slippery Concept of A Cash Generating Unit’, The Institute of Chartered Accountants in Australia and The University of Sydney Pacioli Society Town and Gown Seminar Series, Sydney, Australia, 11 May 2010

Conference Papers

Carlin T and Finch N 2010 ‘Loan Impairment Provisioning Under IAS 39 in the Asian Banking Sector’, International Research Forum — hosted by Hong Kong Polytechnic University and the University of Texas at Dallas, Hong Kong, China, 17th December 2010
Carlin T, Finch N and Khairi K 2010 ‘An Empirical Investigation of Compliance and Disclosure Quality Under FRS 36 for Singaporean Listed Firms’, Joint Conference of The 4th International Conference on Operations and Supply Chain Management and The 15th Asia Pacific Decision Sciences Institute — “Innovation and Technology Management in Supply Chains”, Hong Kong & Guangzhou, China, 31st July 2010
Carlin T and Finch N 2010 ‘Towards An Understanding of the Use of CGUs in Goodwill Impairment Testing’, 8th Annual International Conference on Accounting 2010, Athens, Greece, 8th July 2010
Carlin T and Finch N 2010 ‘Evidence on the Use of Outlier Discount Rates in IFRS Goodwill Impairment Testing’, 33rd European Accounting Association EAA Annual Congress 2010, Istanbul, Turkey, 21st May 2010

Conference Proceedings

Di Lernia C, Carlin T and Finch N 2010 ‘The use of infringement notices in the enforcement of the continuous disclosure régime – evidence to 2009′, Proceedings of the 22nd Asian-Pacific Conference on International Accounting Issues 2010, Gold Coast, Australia, 10th November 2010
Carlin T, Finch N and Tran DM 2010 ‘IFRS Compliance in the Year of the Pig: Hong Kong Impairment Testing’, Proceedings of the 6th Asia Pacific Interdisciplinary Research In Accounting Conference APIRA 2010, University of Sydney, Sydney Australia, 13th July 2010
Finch N and Carlin T 2010 ‘Empirical Evidence on the Application of CGUs in the Context of Goodwill Impairment Testing’, 33rd European Accounting Association EAA Annual Congress 2010, Istanbul, Turkey, 21st May 2010
Carlin T, Finch N and Laili NH 2010 ‘A Longitudinal Compliance Study of Goodwill Accounting In Malaysia’, Proceedings of the 12th International Business Research Conference 2010, Dubai, United Arab Emirates, 9th April 2010
Carlin T, Finch N and Khairi KF 2010 ‘Singaporean Audit Quality and the Complexity of FRS 36 Disclosures Requirements’, Proceedings of the 12th International Business Research Conference 2010, Dubai, United Arab Emirates, 9th April 2010
Di Lernia C and Finch N 2010 ‘The Subordination of Shareholder Claims Against Companies in Financial Distress’, Proceedings of the 12th International Business Research Conference 2010, Dubai, United Arab Emirates, 9th April 2010
Di Lernia C, Finch N and Terry A 2010 ‘Good Faith – An Idea Past Its Time’, Proceedings of the 12th International Business Research Conference 2010, Dubai, United Arab Emirates, 9th April 2010
Carlin T, Finch N and Tran DM 2010 ‘Goodwill Impairment — An Assessment Of Compliance Levels And Disclosure Quality Under HKAS 36′, 11th International Society of Markets and Development ISMD International Conference 2010 — “Beyond Global Markets”, Hanoi, Viet Nam, 8th January 2010

Book Sections

Carlin T, Finch N and Ford GW 2010 The Financial Crisis and Loan Impairment Provisioning in Asian Banks in The Banking Crisis Handbook, ed. Greg N Gregoriou, CRC Press, Taylor and Francis, New York, United States, pp. 335–52
Ford GW, Carlin T and Finch N 2010 Remuneration, Risk, and Financial Crisis in The Banking Crisis Handbook, ed. Greg N Gregoriou, CRC Press, Taylor and Francis, New York, United States, pp. 521–38

Books

Berk J, DeMarzo P, Harford J, Ford G and Finch N 2010 ‘Fundamentals of Corporate Finance’, Pearson Education, Sydney, Australia

Journal Articles

Carlin T and Finch N 2010 ‘Asset Impairment’, Managerial Finance, vol.36:9, pp. 744–45
Carlin T and Finch N 2010 ‘Commentary: Some Further Evidence on Discount Rate Selection in the Context of Goodwill Impairment Testing’, Australian Accounting Review, vol.20:4, pp. 400–402
Carlin T and Finch N 2010 ‘Editorial’, Journal of Applied Research in Accounting and Finance, vol.5:2, pp. 1
Carlin T and Finch N 2010 ‘Resisting Compliance with IFRS Goodwill Accounting and Reporting Disclosures – Evidence from Australia’, Journal of Accounting & Organizational Change, vol.6:2, pp. 260–280
Carlin T and Finch N 2010 ‘Evidence on IFRS goodwill impairment testing by Australian and New Zealand firms’, Managerial Finance, vol.36:9
Di Lernia C and Finch N 2010 ‘Legal Aspects of Financial Distress’, International Review of Business Research Papers, vol.6:2, pp. 120–26
Carlin T, Finch N and Khairi K 2010 ‘Singaporean Audit Quality and the Complexity of FRS36 Disclosure Requirements’, International Review of Business Research Papers, vol.6:2, pp. 81–94
Carlin T, Finch N and Khairi K 2010 ‘FRS36 and post-transition compliance quality among Singapore firms’, Asian Review of Accounting, vol.18:3, pp. 221–244
Carlin T and Finch N 2010 ‘Editorial’, Journal of Applied Research in Accounting and Finance, vol.5:1, pp. 1

 

2009

Internal Working Papers

Carlin T, Finch N and Ford G 2009 ‘Transpacific Industries — A Case Study in Profit Quality Through the Examination of Impairment Disclosures — Macquarie Graduate School of Management Working Paper Series, MGSM WP 2009–1′, Sydney, Australia

Seminar Papers

Carlin T and Finch N 2009 ‘An Empirical Analysis of Discount Rate Selection for Goodwill Impairment Testing’, Symposium on Management, Accounting & Finance, Sun Yat Sen University, Guangzhou, China, 17 November 2009
Carlin T, Di Lernia C and Finch N 2009 ‘Properties of Cash Generating Units in the Context of Goodwill Impairment Testing’, Symposium on Management, Accounting & Finance, Sun Yat Sen University, Guangzhou, China, 17 November 2009
Carlin T, Finch N and Ford G 2009 ‘To Mark It, To Mark It: An Examination of the Use of Fair Value Impairment Testing for Goodwill in Australian Firms’, Faculty of Business & Government Seminar Series, University of Canberra, Canberra, Australia, 3 April 2009

Conference Papers

Finch N 2009 ‘The Application of IFRS Impairment Testing to the Mining Industry — Implications for firms in optimizing earnings and asset values’, 7th International Mining and Investment Conference, Ulaanbaatar, Mongolia, 7th November 2009

Conference Proceedings

Carlin T, Di Lernia C and Finch N 2009 ‘Goodwill Impairment – An Assessment of Disclosure Quality and Compliance Levels by Large Listed New Zealand Firms’, 21st Asian-Pacific Conference on International Accounting Issues 2009, Las Vegas, United States, 25th November 2009
Carlin T, Finch N and Khairi KF 2009 ‘Exploring the Practice of CGU Allocation in Singapore’, Proceedings of the 5th International Management Accounting Conference IMAC 2009 — “Emergent Theories and Practices in Accounting”, Universiti Kebangsaan, Kuala Lumpur, Malaysia, 21st October 2009
Carlin T, Finch N and Laili NH 2009 ‘Goodwill Accounting and the Disclosure Challenge for Malaysian Listed Firms’, Proceedings of the 5th International Management Accounting Conference IMAC 2009 — “Emergent Theories and Practices in Accounting”, Universiti Kebangsaan, Kuala Lumpur, Malaysia, 21st October 2009
Carlin T and Finch N 2009 ‘Challenging the Compliance Myth: Evidence from the IFRS Impairment Testing Régime’, Accounting and Finance Association of Australia & New Zealand Annual Conference AFAANZ 2009, Adelaide, Australia, 7th July 2009
Carlin T, Finch N and Laili H 2009 ‘Examining the Practice of Contemporary Goodwill Accounting in Malaysia’, Accounting and Finance Association of Australia & New Zealand Annual Conference AFAANZ 2009, Adelaide, Australia, 7th July 2009
Laili H, Carlin T and Finch N 2009 ‘IFRS Adoption and Organisational Change – Evidence from Malaysia’, 7th European Network for Research in Organisational & Accounting Change Annual Conference ENROAC 2009 — “Organisations & Sustainability”, Dundee, Scotland, United Kingdom, 25th June 2009
Khairi KF, Carlin T and Finch N 2009 ‘CGU Aggregation: Evidence from Singaporean Listed Firms’, 7th European Network for Research in Organisational & Accounting Change Annual Conference ENROAC 2009 — “Organisations & Sustainability”, Dundee, Scotland, United Kingdom, 25th June 2009
Carlin T and Finch N 2009 ‘The Lower You Go, The More Profits Will Grow: The Practice of Discount Rate Selection Under IFRS Impairment Accounting’, 32nd Annual Congress of the European Accounting Association EAA 2009, Tampere, Finland, 15th May 2009
Carlin T and Finch N 2009 ‘Goodwill Accounting and Reporting under IFRS – The Australian Response to Change’, British Accounting Association Annual Conference 2009, Dundee, Scotland, United Kingdom, 23rd April 2009
Carlin T, Finch N and Laili H 2009 ‘Assessing the Quality of Goodwill Impairment Testing by Large Malaysian Firms’, 38th Annual Meeting of the Western Decision Sciences Institute WDSI 2009, Kauai, Hawaii, United States, 11th April 2009
Carlin T, Finch N and Laili H 2009 ‘Is Audit Quality Homogenous Among the Big 4? Contrary Evidence from Malaysia’, 38th Annual Meeting of the Western Decision Sciences Institute WDSI 2009, Kauai, Hawaii, United States, 11th April 2009
Carlin T, Pham C and Finch N 2009 ‘Examining Post-Privatisation Performance — The Case of Vietnam’, 38th Annual Meeting of the Western Decision Sciences Institute WDSI 2009, Kauai, Hawaii, United States, 11th April 2009
Carlin T and Finch N 2009 ‘Evidence of Impaired Compliance and Regulation in IFRS-Based Financial Reporting’, Global Conference on Business and Finance Proceedings, Atlantic City, New Jersey, United States, 9th January 2009

Book Sections

Ford G, Carlin T and Finch N 2009 Value at Risk, Capital Standards, and Risk Alignment in Banking Firms in The VaR Modelling Handbook: Practical Applications in Alternative Investing, Banking, Insurance, and Portfolio Management, ed. G N Gregoriou, McGraw-Hill, New York, United States, pp. 97–122
Ford G, Sundmacher M, Finch N and Carlin T 2009 ‘Operational Risk Disclosure in Financial Services Firms’ in Operational Risk toward Basel III: Best Practices and Issues in Modeling, Management, and Regulation, ed. G N Gregoriou, John Wiley and Sons, New Jersey, United States, pp. 381–95

Journal Articles

Finch N 2009 ‘IAS39 and the Practice of Loan Loss Provisioning throughout Australasia’, Journal of Law and Financial Management, vol.8:2, pp. 13–9
Carlin T and Finch N 2009 ‘Editorial’, Journal of Applied Research in Accounting and Finance, vol.4:1, pp. 1
Carlin T and Finch N 2009 ‘Editorial’, Journal of Applied Research in Accounting and Finance, vol.4:2, pp. 1
Finch N 2009 ‘Towards an Understanding of Cultural Influence on the International Practice of Accounting’, Journal of International Business and Cultural Studies, vol.2:1, pp. 1–6
Finch N 2009 ‘The CEO’s impairment test’, Critical Perspectives on Accounting, vol.20 (Special Issue: Critical Perspectives on Intellectual capital):7, pp. 872
Carlin T, Finch N and Laili NH 2009 ‘Investigating audit quality among Big 4 Malaysian firms’, Asian Review of Accounting, vol.17:2, pp. 96–114
Cuganesan S, Carlin T and Finch N 2009 ‘The Practice of Human Capital Reporting Among Australian Financial Institutions’, Journal of Finance and Accountancy, vol.1:1, pp. 10–16
Carlin T, Finch N and Laili N 2009 ‘Questioning the Big 4 Audit Quality Assumption: New Evidence From Malaysia’, ICFAI University Journal of Audit Practice, vol.6:2, pp. 35–56
Carlin T, Finch N and Laili NH 2009 ‘Goodwill Accounting in Malaysia and the Transition to IFRS – A Compliance Assessment of Large First Year Adopters’, Journal of Financial Reporting & Accounting, vol.7:1, pp. 75–104
Carlin T and Finch N 2009 ‘Discount Rates in Disarray: Evidence on Flawed Goodwill Impairment Testing’, Australian Accounting Review, vol.19:4, pp. 326–36
Carlin T and Finch N 2009 ‘Goodwill Accounting and IFRS Compliance: The Practice of Impairment Testing in Australia’, M Infiniti Journal of Management, vol.3:1, pp. 3–14
Carlin T and Finch N 2009 ‘Evidence of Australia’s Compliance with IFRS Goodwill Impairment Testing Disclosures’, International Journal of Economic Issues, vol.2:1, pp. 53–73
Petty RM, Cuganesan S, Finch N and Ford G 2009 ‘Intellectual Capital and Valuation: Challenges in the Voluntary Disclosure of Value Drivers’, Journal of Finance and Accountancy, vol.1:1, pp. 1–7

 

2008

Internal Working Papers

Carlin T and Finch N 2008 ‘Financial Reporting Reform and Organisational Change – Evidence from Australia’s IFRS Adventure — Macquarie Graduate School of Management Working Paper Series, MGSM WP 2008–13′, Sydney, Australia
Carlin T, Finch N and Laili H 2008 ‘Questioning The Big 4 Audit Quality Assumption: New Evidence From Malaysia — Macquarie Graduate School of Management Working Paper Series, MGSM WP 2008–9′, Sydney, Australia
Carlin T, Finch N and Laili H 2008 ‘The Impact of an Enforceable Standard in Malaysia: Assessing the Compliance of Disclosures for Large First-Time Adopters under FRS 136 — Macquarie Graduate School of Management Working Paper Series, MGSM WP 2008–12′, Sydney, Australia
Carlin T and Finch N 2008 ‘Advance Australia Fair: The Quality of AASB 136 Fair Value Disclosures Down Under’ — Macquarie Graduate School of Management Working Paper Series, MGSM WP 2008–1′, Sydney, Australia
Carlin T and Finch N 2008 ‘Discount Rates in Disarray: Evidence on Flawed Goodwill Impairment Testing — Macquarie Graduate School of Management Working Paper Series, MGSM WP 2008-11.’, Sydney, Australia

Conference Papers

Finch N 2008 ‘PANPA Print Cost Calculation Model (Keynote address), Pacific Area Newspapers Publishers Association Annual Conference, Gold Coast, Australia, 8th September 2008

Conference Proceedings

Carlin T, Finch N and Laili N 2008 ‘Audit Quality Differences among Big 4 Auditor: Cases from Malaysia’, 9th Annual Conference Asian Academic Accounting Association, Dubai, United Arab Emirates, 1st December 2008
Finch N, Carlin T, Doherty C and Ford G 2008 ‘An examination of the practice of goodwill disclosure among Australian firms during 2007′, 20th Asian-Pacific Conference on International Accounting Issues, Paris, France, 12th November 2008
Carlin T, Laili H and Finch N 2008 ‘Goodwill impairment – an assessment of disclosure quality and compliance levels by large listed Malaysian companies’, 20th Asian-Pacific Conference on International Accounting Issues, Paris, France, 12th November 2008
Finch N, Carlin T and Ford G 2008 ‘Insights into profit quality through goodwill impairment disclosures – an Australian case study’, 20th Asian-Pacific Conference on International Accounting Issues, Paris, France, 12th November 2008
Carlin T and Finch N 2008 ‘To Mark It, To Mark It: An Examination of the Use of Fair Value Impairment Testing for Goodwill in Australian Firms’, Accounting and Finance Association of Australia and New Zealand Annual Congress AFAANZ, Sydney, Australia, 8th July 2008

Book Sections

Finch N 2008 ‘Sustainability Reporting Frameworks’ in Environmental Accounting: Concepts and Practices, ed. A. Choudhuri, The ICFAI University Press, Hyderabad, India, pp. 174–82

Journal Articles

Finch N 2008 ‘A Case Based Analysis of Impairment Decision Making’, Journal of Law and Financial Management, vol.7:2, pp. 39–51
Carlin T and Finch N 2008 ‘Editorial’, Journal of Applied Research in Accounting and Finance, vol.3:2, pp. 1
Carlin T and Finch N 2008 ‘Editorial’, Journal of Applied Research in Accounting and Finance, vol.3:1, pp. 1
Carlin T and Finch N 2008 ‘Goodwill Impairment — A Ticking Bomb’, National Accountant, vol.December/January, pp. 16–9
Carlin T and Finch N 2008 ‘Goodwill – New Approaches, New Problems’, FSR Forum, vol.10:5, pp. 7–13
Carlin T, Finch N and Laili NH 2008 ‘Audit quality differences among big 4 auditor: case from Malaysia’, Studia Universitatis Babes-Bolyai Oeconomica, vol.53:2, pp. 29–45
Carlin T, Finch N and Ford GW 2008 ‘Fair Value Impairment Testing Under IFRS: Examining Australia’s Disclosure Quality’, Financial Reporting, Regulation and Governance, vol.7:1, pp. 1–25

 

2007

Internal Working Papers

Carlin T, Finch N and Ford G 2007 ‘An Examination of Disclosure Quality of Goodwill Impairment Testing in a Post-IFRS Environment – A Stakeholder Perspective — Macquarie Graduate School of Management Working Paper Series, MGSM WP 2007–14′, Sydney, Australia
Carlin T and Finch N 2007 ‘Early Impressions of Australia’s Brave New World of Goodwill Impairment — Macquarie Graduate School of Management Working Paper Series, MGSM WP 2007–1′, Sydney, Australia
Carlin T, Finch N and Ford G 2007 ‘Goodwill Impairment — An Assessment of Disclosure Quality and Compliance Levels by Large Listed Australian Firms — Macquarie Graduate School of Management Working Paper Series, MGSM WP 2007–8′, Sydney, Australia
Carlin T, Finch N and Ford G 2007 ‘When Inconvenient Observation Meets Comfortable Myth — A Fresh Look at Audit Quality — Macquarie Graduate School of Management Working Paper Series, MGSM WP 2007–9′, Sydney, Australia

Conference Papers

Finch N 2007 ‘Testing the Theory of Cultural Influence on International Accounting practice’, Academy of Accounting and Financial Studies Annual International Conference, Jacksonville, United States, 1st January 2007-31st December 2007
Finch N 2007 ‘Effective Management of Small to Medium Enterprises (Keynote Address), National Institute of Accountants, Corporate Reporting Discussion Group, Sydney, Australia, 21st November 2007
Finch N 2007 ‘Variation in Audit Quality in Australia (Keynote Address), National Institute of Accountants, Financial Reporting and Audit Essential, Brisbane, Australia, 8th August 2007
Finch N 2007 ‘Improving Financial Performance (Keynote Address), National Institute of Accountants NSW Congress and Business Expo 2007, Sydney, Australia, 15th May 2007
Petty R, Cuganesan S, Finch N and Ford G 2007 ‘Challenges for Firms in Disclosing the Value of their Intellectual Capital’, Academy of Accounting and Financial Studies Annual International Conference, Jacksonville, United States, 4th April 2007

Conference Proceedings

Carlin T, Di Lernia C and Finch N 2007 ‘Assessing Goodwill Reporting Under a Newly Adopted IFRS Framework’, 19th Asian-Pacific Conference on International Accounting Issues, Kuala Lumpur, Malaysia, 14th November 2007
Carlin T, Di Lernia C and Finch N 2007 ‘Examining the Decision Usefulness of Goodwill Impairment Testing Disclosures Under IFRS’, 19th Asian-Pacific Conference on International Accounting Issues, Kuala Lumpur, Malaysia, 14th November 2007
Carlin T, Di Lernia C and Finch N 2007 ‘Towards an Understanding of High Magnitude Value Destruction in Acquisition Transactions’, 12th Annual Asia Pacific Decision Sciences Institute Conference, Bangkok, Thailand, 31st July 2007
Carlin T, Finch N and Ford G 2007 ‘Two Cases in Independent Assessment of Impairment Testing Robustness’, 12th Annual Asia Pacific Decision Sciences Institute Conference, Bangkok, Thailand, 1st — 31st July 2007
Carlin T, Finch N and Ford G 2007 ‘When Inconvenient Observation Meets Comfortable Myth – A Fresh Look at Audit Quality’, The Fifth Asia Pacific Interdisciplinary Research in Accounting Conference APIRA, Auckland, New Zealand, 10th July 2007
Carlin T, Finch N and Ford G 2007 ‘Goodwill Impairment — An Assessment of Disclosure Quality and Compliance Levels by Large Listed Australian Firms’, Accounting and Finance Association of Australia and New Zealand Annual Congress AFAANZ, Gold Coast, Australia, 3rd July 2007
Cuganesan S, Finch N and Carlin T 2007 ‘Intellectual Capital Reporting: A Human Capital Focus’, Academy of Accounting and Financial Studies, Annual International Conference, Jacksonville, United States, 1st — 30th April 2007
 Carlin T, Finch N and Petty R 2007 ‘Early Impressions of Australia’s Brave New World of Goodwill Impairment’, British Accounting Association, 2007 Annual Conference, London, United Kingdom, 5th April 2007

Book Sections

Carlin T, Finch N and Ford G 2007 A Deal Too Far: The Case of the Killer Acquisition in Mergers and Acquisitions: Current Issues, ed. G.N. Gregoriou & K. Neuhaurser, Palgrave MacMillan, New York, United States, pp. 234–45
Carlin T, Finch N and Ford G 2007 Misadventure and the Form of Payment in Corporate Acquisitions in Mergers and Acquisitions: Current Issues, ed. G.N. Gregoriou & K. Neuhaurser, Palgrave MacMillan, New York, United States, pp. 27–41

Journal Articles

Carlin T, Finch N and Ford G 2007 ‘Are All Audits Born Equal?’, Journal of Applied Research in Accounting and Finance, vol.2:1, pp. 21–32
Carlin T and Finch N 2007 ‘Editorial’, Journal of Applied Research in Accounting and Finance, vol.2:2, pp. 1
Carlin T and Finch N 2007 ‘Editorial’, Journal of Applied Research in Accounting and Finance, vol.2:1, pp. 1
Finch N and Ford G 2007 ‘New Fee Framework’, Monash Business Review, vol.3:1, pp. 32–3
Finch N 2007 ‘The Absence of Miracles’, Business Review Weekly, January 11–17, pp. 48–9
Finch N 2007 ‘The Practice of Director and Executive Remuneration Disclosure by Australian Firms’, M Infiniti Journal of Management, vol.1:2, pp. 1–4
Carlin T and Finch N 2007 ‘Towards a Theory of Goodwill Impairment Testing Choices Under IFRS’, Journal of Theoretical Accounting Research, vol.3:1, pp. 74–95
Carlin T and Finch N 2007 ‘Turmoil in Government Disclosure – An Investigation of Budget Disclosures in Australia’, Journal of Business and Management, vol.13:2, pp. 97–114

 

2006

Internal Working Papers

Carlin T, Ford G and Finch N 2006 ‘A Deal Too Far – The Case of the Killer Acquisition — Macquarie Graduate School of Management Working Paper Series, MGSM WP 2006–13′, Sydney, Australia
Finch N 2006 ‘Intangible assets and creative impairment — an analysis of current disclosure practices by top Australian firms — Macquarie Graduate School of Management Working Paper Series, MGSM WP 2006–12′, Sydney, Australia
Carlin T, Ford G and Finch N 2006 ‘Magic Pudding or Regulatory Arbitrageur’s Friend? The Use of Hybrid Debt Equity Securities by Australian Listed Corporations — Macquarie Graduate School of Management Working Paper Series, MGSM WP 2006–4′, Sydney, Australia
Carlin T, Ford G and Finch N 2006 ‘Misadventure and the Form of Payment in Corporate Acquisitions — Macquarie Graduate School of Management Working Paper Series, MGSM WP 2006–11′, Sydney, Australia
Finch N 2006 ‘Pouring over IFRS – A case study on financial disclosure in the wine industry — Macquarie Graduate School of Management Working Paper Series, MGSM WP 2006–8′, Sydney, Australia
Finch N 2006 ‘Testing the theory of cultural influence on international accounting practice — Macquarie Graduate School of Management Working Paper Series, MGSM WP 2006–9′, Sydney, Australia
Finch N 2006 ‘The practice of director and executive remuneration disclosure by Australian firms — Macquarie Graduate School of Management Working Paper Series, MGSM WP 2006–10′, Sydney, Australia

Conference Papers

 Ford G and Finch N 2006 ‘Do Hybrid Instruments Lower the Firm Cost of Capital?, Academy of Accounting and Financial Studies Spring International Conference, New Orleans, United States, 1st January 2006-31st December 2006
Finch N and Ford G 2006 ‘Opportunities for Creative Disclosure: Distortions in the Calculation of MER, Asian Finance Association of the International Financial Management Association, 17th Annual Meeting, Auckland, New Zealand, 1st January 2006-31st December 2006
Finch N 2006 ‘The Emergence of CSR and Sustainability Indices’, Academy of Accounting and Financial Studies Spring International Conference, New Orleans, United States, 1st January 2006-31st December 2006
Carlin T, Finch N, Ford G and Petty R 2006 ‘Is a Uniform Hurdle Rate Relevant in a Banking Firm?, Asian Finance Association of the International Financial Management Association, 17th Annual Meeting, Auckland, New Zealand, 1st January 2006-31st December 2006

Conference Proceedings

Carlin T and Finch N 2006 ‘In Search of a Free Lunch – Hybrid Financial Securities in Australia’, 29th Annual Congress of the European Accounting Association, Dublin, Ireland, 24th March 2006
Finch N, Ford G, Cuganesan S and Carlin T 2006 ‘The Scaling Property of Randomness: The Impact of Reporting Frequency on The Perceived Performance of Investment Funds’, Academy of Accounting and Financial Studies Spring International Conference, New Orleans, United States, 1st January 2006-31st December 2006
Finch N, Carlin T and Ford G 2006 ‘Measuring the Impact of Hybrid Financial Securities on the Firm Cost of Capital’, Third International Business Research Conference, Melbourne, Australia, 1st — 30th November 2006
Carlin T, Finch N and Ford G 2006 ‘Transaction Risk in Acquisitions Arising From the Form of Payment Structure’, 3rd International Conference on Contemporary Business, Leura, Australia, 1st — 30th September 2006
Carlin T and Finch N 2006 ‘Magic Pudding or Regulatory Arbitrageur’s Friend? The Use of Hybrid Debt Equity Securities by Australian Listed Corporations’, Accounting and Finance Association of Australia and New Zealand Annual Congress AFAANZ, Wellington, New Zealand, 4th July 2006

Book Sections

Carlin T and Finch N 2006 The Rise and Impact of Hybrid Securities in Australian Listed Corporations in International Accounting: Standards, Regulations and Financial Reporting, ed. G.Gregoriou and M.Gaber, Elsevier, New York, United States, pp. 367–86

Journal Articles

Carlin T and Finch N 2006 ‘Editorial’, Journal of Applied Research in Accounting and Finance, vol.1:1, pp. 1
Finch N, Carlin T and Ford G 2006 ‘Financial Statement Distortion: Hybrid Debt-Equity Securities’, SCMS Journal of Management, vol.3:4, pp. 5–17
Carlin T, Finch N and Ford G 2006 ‘Hybrid Financial Instruments, Cost of Capital and Regulatory Arbitrage – An Empirical Investigation’, Journal of Applied Research in Accounting and Finance, vol.1:1, pp. 43–55
Finch N 2006 ‘Intangible Assets and Creative Impairment — An Analysis of Current Disclosure Practices by Large Australian Listed Firms’, Journal of Law and Financial Management, vol.5:2, pp. 18–24

 

2005

Internal Working Papers

Finch N 2005 ‘A Framework for Understanding the Acceptability of Rating Agency Methodologies — Macquarie Graduate School of Management Working Paper Series, MGSM WP 2005–11′, Sydney, Australia
Finch N 2005 ‘Issues Relating to Fee Disclosure in Australian Investment and Superannuation Funds — Macquarie Graduate School of Management Working Paper Series, MGSM WP 2005–34′, Sydney, Australia
Finch N 2005 ‘The Distortion of Expense Ratios in Australian Investment Funds — Macquarie Graduate School of Management Working Paper Series, MGSM WP 2005–35′, Sydney, Australia
Finch N 2005 ‘The Motivations for Adopting Sustainability Disclosure — Macquarie Graduate School of Management Working Paper Series, MGSM WP 2005–17′, Sydney, Australia
Carlin T and Finch N 2005 ‘The Rise and Impact of Hybrid Securities in Australian Listed Corporations — Macquarie Graduate School of Management Working Paper Series, MGSM WP 2005–22′, Sydney, Australia

Conference Papers

Finch N 2005 ‘Rating the Ratings: The Acceptability of International Rating Methodologies, Academy of Accounting and Financial Studies Annual International Conference, Memphis, United States, 1st January 2005-31st December 2005
Finch N 2005 ‘Sustainability Reporting Frameworks, Academy of Accounting and Financial Studies Annual International Conference, Memphis, United States, 1st January 2005-31st December 2005
Finch N 2005 ‘The Role of Impersonal Data Disclosure in the Selection of Australian Retail Investment Funds, Academy of Accounting and Financial Studies Annual International Conference, Memphis, United States, 1st January 2005-31st December 2005
Finch N 2005 ‘The Role of Non-Family Managers in Promoting Business Continuity in Family-owned Enterprises: Practical conflict resolution techniques for independent managers and non-executive directors’, Academy of Family Business Annual International Conference, Memphis, United States, 1st January 2005-31st December 2005
Finch N 2005 ‘The Way We Govern: Why the CLERP9 regulations in Australia may not address governance issues’, Academy for Studies in International Business Annual International Conference, Memphis, United States, 1st January 2005-31st December 2005

Conference Proceedings

Carlin T and Finch N 2005 ‘Performance in Flux – An Investigation of New Public Financial Management Reform in Action’, 34th Annual Meeting of the Western Decision Sciences Institute, Vancouver, Canada, 1st January 2005-31st December 2005
Carlin T and Finch N 2005 ‘Case Study in Aggressive Financial Reporting: Hybrid Debt – Equity Securities in Australia’, Proceedings of the Second International Business Research Conference, Sydney, Australia, 8th December 2005
Carlin T and Finch N 2005 ‘Performance in Flux – An Investigation of New Public Financial Management Reform in Action’, 36th Annual Meeting of the Decision Sciences Institute, San Francisco, United States, 20th November 2005
Finch N, Carlin T and Ford G 2005 ‘The Use of Extended Reporting Frameworks in Australia’, Academy of Accounting and Financial Studies, 2005 Summer International Conference, Omaha, United States, 21st July 2005

Journal Articles

Finch N 2005 ‘Does the Use of Hybrids Cause Distortions in Financial Statement Disclosures?’, Journal of Law and Financial Management, vol.4:2, pp. 4–19
Finch N and Heys A 2005 ‘Helping Family Business to Survive’, National Accountant, vol.21:5, pp. 32–4
Finch N 2005 ‘The Trouble with MER: The Disclosure of Fees and Charges in Australian Superannuation and Investment Funds’, Journal of Law and Financial Management, vol.4:1, pp. 32–50

 

2003

Journal Articles

Finch N 2003 ‘The Future of Corporate Governance in Australia: Will Australia take the Right Track’, Professionalism In Directorship, Australian Institute of Company Directors, pp. 1–30

Seminar Paper 2017

Finch N 2017 “Strategic Decision Making”, MCI Group BMW Asia, Sydney, Australia, 8th May 2017

Finch N 2017 “How can IoT enable smarter work practices”, Pacific Incubator of Intellectual Property Social Hack, Sydney, Australia, 16th October 2017

Seminar Papers

Finch N 2016 ‘Structuring SOE Energy Assets for Privatisation’, Australian Energy Week Business Delegation, Sydney 17 March 2016
Finch N 2016 ‘Mongolian Foreign Direct Investment: Challenges & Opportunities’, 7th MBD Business Event, Ulaanbaatar, Mongolia 4 October 2016

Seminar Papers

Finch N 2015 ‘International Financial Reporting Standards (IFRS): Improving disclosure in Mongolia’, Business Council of Mongolia, Ulaanbaatar, Mongolia, 8 October 2015
Finch N 2015 ‘Strategically Managing Mongolia’s Sovereign Credit and Perception Ratings’, Business Council of Mongolia, Ulaanbaatar, Mongolia, 9 October 2015
Finch N 2015 ‘Mergers and Acquisitions Masterclass’, CPA Congress, Melbourne, Australia, 16 October, 2015
Finch N 2015 ‘ASEAN Regional Consultation on Defense and Security Investment’, Defense and Security 2015, Bangkok, Thailand, 2–5 November, 2015

Book Sections

Finch N 2015 ‘Development of Sustainability Reporting Frameworks: The Case of Australia’ in Corporate Social Responsibility and Governance: Theory and Practice, eds. S. Idowu, C. Frederiksen, A. Mermod, & M Nielsen, Springer, Cham, Switzerland, pp. 227–239

Books

Finch N 2015 ‘Goodwill Impairment Testing In Australia’, Scholars Press, Saarbrücken, Germany

Journal Articles

 Carlin T, Finch N & Tran DM 2015 ‘Audit Quality Differences Among Auditors: The Case of Hong Kong’, Journal of Economics and Development, vol 17:1, pp. 75–92

Seminar Papers

Finch N 2014 ‘Extractive industries: evaluation, investment, and accounting’, Ministry of Mines of the Federal Democratic Republic of Ethiopia, Addis Ababa, Ethiopia, 28 April — 2 May 2014

Book Sections

Finch N 2014 A Framework for Understanding the Acceptability of Rating Agency Methodologies, in Emerging Markets and Sovereign Risk, ed. Nigel Finch, Palgrave Macmillian, Basingstoke, United Kingdom

Books

Berk J, Demarzo P, Harford J, Ford G, Mollica V and Finch N 2014  Fundamentals of Corporate Finance (2nd Edition), Pearson, Sydney, Australia
Finch N 2014 Emerging Markets and Sovereign Risk, Palgrave Macmillan, Basingstoke, United Kingdom

Journal Articles

Carlin T, Finch N & Tran DM 2014 ‘IFRS Compliance in the Year of the Pig: Hong Kong Impairment Testing’, Journal of Economics and Development, vol.16:1, pp. 23–39
Finch N 2014 ‘Editorial’, Journal of Applied Research in Accounting and Finance, vol.9:1, pp. 1
Gyory M & Finch N 2014 ‘Due Diligence’, Critical Perspectives on Accounting, vol 25:8, pp. 850

Seminar Papers

Finch N 2013 ‘Preparing an Entity for a Credit Rating, Financial Regulatory Commission, Ulaanbaatar, Mongolia, 24 January 2013
Finch N 2013, ‘Governance and Regulation in the Chinese Banking Sector’, International Symposium on Asian Business, Bangkok, Thailand, 29th July 2013
Finch N 2013, ‘Corporate social responsibility in the supply chain’, CPA Congress, Perth, Australia, 20th November 2013
Finch N 2013, ‘Business in frontier and emerging markets: A world of opportunity?’, CPA Congress, Perth, Australia, 21st November 2013
Finch N 2013, ‘New growth paradigms’, APEC Seminar on Developing and Implementing a New Growth Paradigm, Hanoi, Vietnam, 27th November

Newspaper Articles

Finch N 2013 ‘Australia to play key role in mining law reform’, Myanmar Times – 13 May
Finch N 2013 ‘Double blow could hit postgrad enrolments’, The Australian (Opinion) – 16 July
Finch N 2013 ‘Franchise model ideal for ASEAN’, Myanmar Times (Opinion) – 4 August
Finch N 2013 ‘Proven franchise ideas can help SMEs’, Bangkok Post (Asia Focus) – 19 August
Finch N 2013 ‘Curse of the jade scorpion’, The Australian Financial Review – 27 September
Finch N 2013 ‘Myanmar seeks Australian advice on vital mining law reform’, The Australian (World Commentary) – 4 April

Magazine Articles

Finch N 2013 ‘Mongolia’s looming budget crisis’, Mongolian Economy (Opinion) – April pp. 29–32
Finch N 2013 ‘Frontier, Emerging, Developing: What’s in a name?’, Mongolian Economy (Opinion) – October pp. 28–29

Conference Proceedings

Ji K, Carlin T and Finch N 2013 ‘CGU aggregation in A-IFRS goodwill impairment testing régime’, 14th Asian Academic Accounting Association Annual Conference, Penang, Malaysia, 30th October 2013
Finch N, Khairi KF and Laili NH 2013  ‘An Examination of FRS136 by Malaysian Sha’riah Companies, 25th Asian-Pacific Conference on International Accounting Issues, Nusa Dua, Indonesia, 13th November 2013

Journal Articles

Carlin T and Finch N 2013 ‘Loan Impairment Provisioning Under IAS 39 in the Asian Banking Sector’, Risk and Decision Analysis, vol.4:2, pp. 81–87
Finch N 2013 ‘Editorial’, Journal of Applied Research in Accounting and Finance, vol.8:1, pp. 1
Finch N,  Khairi K F and Laili N H 2013 ‘An Examination of FRS136 By Malaysian Sha’riah Companies’, Journal of Law and Financial Management, vol. 12, iss. 2, pp. 10–20.
Aspiris A, Finch N, Foley S and Meyer Z 2013 ‘Fundamental-based Market Strategies’, Australian Accounting Review, vol. 23, iss. 4, pp. 380–392.
Finch N 2013 ‘Editorial’, Journal of Applied Research in Accounting and Finance, vol.8:2, pp. 1

Seminar Papers

Finch N 2012 ‘Infrastructure Development Prospects in Mongolia, Invest Mongolia 2012, Ulaanbaatar, Mongolia, 5 September 2012
Finch N 2012 ‘Improving Transparency in Mongolia, Business Council of Mongolia, Ulaanbaatar, Mongolia, 27 August 2012
Finch N 2012 ‘Financial drivers in franchising, Beijing Normal University, Zhu Hai, China, 27 July 2012
Finch N 2012 ‘The regulation of franchisor financing schemes, Perbadanan Nasional Berhad, Kuala Lumpur, Malaysia, 2 July 2012
Finch N 2012 ‘Avoiding an Asian Debt Tsunami: Lessons from European Central Banks, Central Bank Issues Seminar Presentation — Asian Institute of Technology, Bangkok, Thailand, 27 April 2012
Finch N 2012 ‘Philippines: A return to prosperity, Economist Corporate Network Seminar Presentation, Singapore, 19 October 2012
Finch N 2012 ‘Professional accounting within ASEAN countries, The University of Battambang Seminar Presentation, Battambang, Cambodia, 1 October 2012

Conference Papers

Carlin T, Finch N and Tran DM 2012 ‘Audit Quality Differences among Auditors: The Case of Hong Kong, 7th International Conference on Business and Management Research, Ho Chi Minh City, Viet Nam, 16th November 2012
Sopheana S, Elen C, Bunho L, Visalsok T and Finch N 2012 ‘Effects of Microfinance on Agricultural Occupation, 2nd International Conference on Business and Economics Research ICBER 2012, Phnom Penh, Cambodia, 29th September 2012
Finch N 2012 ‘Economic development and transparency in Cambodia (Keynote Address), 2nd International Conference on Business and Economics Research ICBER 2012, Phnom Penh, Cambodia, 29th September 2012
Di Lernia C, Finch N and Foley S 2012 ‘Improving Corporate Reporting: Price Queries and the Enforcement of Australia’s Continuous Disclosure Régime, 10th Annual International Conference on Accounting, Athens, Greece, 5th July 2012
Di Lernia C, Finch N and Foley S 2012 ‘The Enforcement of Australia’s Continuous Disclosure Régime, Accounting and Management Information Systems Conference AMIS 2012, Bucharest, Romania, 14th June 2012

Edited Books

Gregoriou GN and Finch N 2012 Best Practices in Management Accounting, Palgrave Macmillan, Basingstoke, United Kingdom
Finch N 2012 Contemporary Issues in Mining: Leading Practice in Australia, Palgrave Macmillan, Basingstoke, United Kingdom

Conference Proceedings

Dzung PD, Finch N and Tuan PA 2012 ‘Factors Affecting Efficiency of Accounting Information System in Small and Medium Enterprises in Vietnam (Awarded Best Paper)’, Proceedings of the Society of Interdisciplinary Business Research SIBR-Thammasat 2012 Conference on Interdisciplinary Business & Economics Research, Bangkok, Thailand, 9th June 2012

Book Sections

Finch N 2012 Corporate Social Responsibility and Sustainability Reporting in Best Practices in Management Accounting, ed. Greg N Gregoriou & Nigel Finch, Palgrave Macmillan, Basingstoke, United Kingdom, pp. 91–100

Journal Articles

Finch N 2012 ‘Editorial’, Journal of Applied Research in Accounting and Finance, vol.7:2, pp. 1
Finch N 2012 ‘Editorial’, Journal of Applied Research in Accounting and Finance, vol.7:1, pp. 1
Sopheana S, Elen C, Bunhor L, Visalsok T and Finch N 2012 ‘Effects of Microfinance on Agricultural Occupation’, International Proceedings of Economic Development and Research, vol.46, pp. 66–72

Seminar Papers

Finch N 2011 ‘Funding Infrastructure, Graduate School of Government Seminar, University of Sydney, Australia, 22 September 2011
Finch N 2011 ‘Accounting for Extractive Industries, Graduate School of Government Seminar, University of Sydney, Australia, 22 August 2011
Finch N 2011 ‘Private Involvement in Public Infrastructure, Graduate School of Government Seminar, University of Sydney, Australia, 1 July 2011

Conference Proceedings

Carlin T, Finch N and Ji K 2011 ‘Evidence of CGU Aggregation among Australian Listed Firms, 23rd Asian Pacific Conference on International Accounting, Beijing, China, 19th October 2011

Journal Articles

 Finch N 2011 ‘Editorial’, Journal of Applied Research in Accounting and Finance, vol.6:1, pp. 1
 Finch N 2011 ‘Editorial’, Journal of Applied Research in Accounting and Finance, vol.6:2, pp. 1
 Carlin T and Finch N 2011 ‘Goodwill impairment testing under IFRS — a false impossible shore?’, Pacific Accounting Review, vol.23:3, pp. 368–92

Theses

Finch N 2010 ‘Goodwill Impairment Testing In Australia: A Compliance Study of IFRS Disclosures’, The University of Sydney, Sydney, Australia

Seminar Papers

Finch N 2010 ‘Developing infrastructure to fulfil the potential of Mongolia’s natural resources sector, Mongolia 2010 Investment Summit, Hong Kong, (China), 14 October 2010
Finch N 2010 ‘Private Involvement in Public Infrastructure, Graduate School of Government, University of Sydney, Australia, 30 August 2010
Finch N 2010 ‘A showcase of Australian franchise opportunities for the Mongolian market, Business Council of Mongolia and DC Strategy, Melbourne, Australia, 22 August 2010
Finch N 2010 ‘Opportunities for Mongolian firms to Access Capital via Australia, Mongolia Mining Investment 2010, Sydney, Australia, 22 June 2010
Finch N 2010 ‘The Slippery Concept of A Cash Generating Unit, The Institute of Chartered Accountants in Australia and The University of Sydney Pacioli Society Town and Gown Seminar Series, Sydney, Australia, 11 May 2010

Conference Papers

Carlin T and Finch N 2010 ‘Loan Impairment Provisioning Under IAS 39 in the Asian Banking Sector, International Research Forum — hosted by Hong Kong Polytechnic University and the University of Texas at Dallas, Hong Kong, (China), 17th December 2010
Carlin T, Finch N and Khairi K 2010 ‘An Empirical Investigation of Compliance and Disclosure Quality Under FRS 36 for Singaporean Listed Firms, Joint Conference of The 4th International Conference on Operations and Supply Chain Management and The 15th Asia Pacific Decision Sciences Institute — “Innovation and Technology Management in Supply Chains”, Hong Kong & Guangzhou, China, 31st July 2010
Carlin T and Finch N 2010 ‘Towards An Understanding of the Use of CGUs in Goodwill Impairment Testing, 8th Annual International Conference on Accounting 2010, Athens, Greece, 8th July 2010
Carlin T and Finch N 2010 ‘Evidence on the Use of Outlier Discount Rates in IFRS Goodwill Impairment Testing, 33rd European Accounting Association EAA Annual Congress 2010, Istanbul, Turkey, 21st May 2010

Conference Proceedings

Di Lernia C, Carlin T and Finch N 2010 ‘The use of infringement notices in the enforcement of the continuous disclosure régime – evidence to 2009′, Proceedings of the 22nd Asian-Pacific Conference on International Accounting Issues 2010, Gold Coast, Australia, 10th November 2010
Carlin T, Finch N and Tran DM 2010 ‘IFRS Compliance in the Year of the Pig: Hong Kong Impairment Testing’, Proceedings of the 6th Asia Pacific Interdisciplinary Research In Accounting Conference APIRA 2010, University of Sydney, Australia, 13th July 2010
Finch N and Carlin T 2010 ‘Empirical Evidence on the Application of CGUs in the Context of Goodwill Impairment Testing’, 33rd European Accounting Association EAA Annual Congress 2010, Istanbul, Turkey, 21st May 2010
Carlin T, Finch N and Laili NH 2010 ‘A Longitudinal Compliance Study of Goodwill Accounting In Malaysia’, Proceedings of the 12th International Business Research Conference 2010, Dubai, United Arab Emirates, 9th April 2010
Carlin T, Finch N and Khairi KF 2010 ‘Singaporean Audit Quality and the Complexity of FRS 36 Disclosures Requirements’, Proceedings of the 12th International Business Research Conference 2010, Dubai, United Arab Emirates, 9th April 2010
Di Lernia C and Finch N 2010 ‘The Subordination of Shareholder Claims Against Companies in Financial Distress’, Proceedings of the 12th International Business Research Conference 2010, Dubai, United Arab Emirates, 9th April 2010
Di Lernia C, Finch N and Terry A 2010 ‘Good Faith – An Idea Past Its Time’, Proceedings of the 12th International Business Research Conference 2010, Dubai, United Arab Emirates, 9th April 2010
Carlin T, Finch N and Tran DM 2010 ‘Goodwill Impairment — An Assessment Of Compliance Levels And Disclosure Quality Under HKAS 36′, 11th International Society of Markets and Development ISMD International Conference 2010 — “Beyond Global Markets”, Hanoi, Viet Nam, 8th January 2010

Book Sections

Carlin T, Finch N and Ford GW 2010 The Financial Crisis and Loan Impairment Provisioning in Asian Banks in The Banking Crisis Handbook , ed. Greg N Gregoriou, CRC Press, Taylor and Francis, New York, United States, pp. 335–52
Ford GW, Carlin T and Finch N 2010 Remuneration, Risk, and Financial Crisis in The Banking Crisis Handbook, ed. Greg N Gregoriou, CRC Press, Taylor and Francis, New York, United States, pp. 521–38

Books

Berk J, DeMarzo P, Harford J, Ford G and Finch N 2010 Fundamentals of Corporate Finance, Pearson Education, Australia

Journal Articles

Carlin T and Finch N 2010 ‘Asset Impairment’, Managerial Finance, vol.36:9, pp. 744–45
Carlin T and Finch N 2010 ‘Commentary: Some Further Evidence on Discount Rate Selection in the Context of Goodwill Impairment Testing’, Australian Accounting Review, vol.20:4, pp. 400–402
Carlin T and Finch N 2010 ‘Editorial’, Journal of Applied Research in Accounting and Finance, vol.5:2, pp. 1
Carlin T and Finch N 2010 ‘Resisting Compliance with IFRS Goodwill Accounting and Reporting Disclosures – Evidence from Australia’, Journal of Accounting & Organizational Change, vol.6:2, pp. 260–280
Carlin T and Finch N 2010 ‘Evidence on IFRS goodwill impairment testing by Australian and New Zealand firms’, Managerial Finance, vol.36:9
Di Lernia C and Finch N 2010 ‘Legal Aspects of Financial Distress’, International Review of Business Research Papers, vol.6:2, pp. 120–26
Carlin T, Finch N and Khairi K 2010 ‘Singaporean Audit Quality and the Complexity of FRS36 Disclosure Requirements’, International Review of Business
Research Papers, vol.6:2, pp. 81–94
Carlin T, Finch N and Khairi K 2010 ‘FRS36 and post-transition compliance quality among Singapore firms’, Asian Review of Accounting, vol.18:3, pp. 221–244
Carlin T and Finch N 2010 ‘Editorial’, Journal of Applied Research in Accounting and Finance, vol.5:1, pp. 1

Internal Working Papers

Carlin T, Finch N and Ford G 2009 ‘Transpacific Industries — A Case Study in Profit Quality Through the Examination of Impairment Disclosures — Macquarie Graduate School of Management Working Paper Series, MGSM WP 2009–1′, Sydney, Australia

Seminar Papers

Carlin T and Finch N 2009 ‘An Empirical Analysis of Discount Rate Selection for Goodwill Impairment Testing, Symposium on Management, Accounting & Finance, Sun Yat Sen University, Guangzhou, China, 17 November 2009
Carlin T, Di Lernia C and Finch N 2009 ‘Properties of Cash Generating Units in the Context of Goodwill Impairment Testing, Symposium on Management, Accounting & Finance, Sun Yat Sen University, Guangzhou, China, 17 November 2009
Carlin T, Finch N and Ford G 2009 ‘To Mark It, To Mark It: An Examination of the Use of Fair Value Impairment Testing for Goodwill in Australian Firms, Faculty of Business & Government Seminar Series, University of Canberra, Australia, 3 April 2009

Conference Papers

Finch N 2009 ‘The Application of IFRS Impairment Testing to the Mining Industry — Implications for firms in optimizing earnings and asset values, 7th International Mining and Investment Conference, Ulaanbaatar, Mongolia, 7th November 2009

Conference Proceedings

Carlin T, Di Lernia C and Finch N 2009 ‘Goodwill Impairment – An Assessment of Disclosure Quality and Compliance Levels by Large Listed New Zealand Firms’, 21st Asian-Pacific Conference on International Accounting Issues 2009, Las Vegas, United States, 25th November 2009
Carlin T, Finch N and Khairi KF 2009 ‘Exploring the Practice of CGU Allocation in Singapore’, Proceedings of the 5th International Management Accounting Conference IMAC 2009 — “Emergent Theories and Practices in Accounting”, Universiti Kebangsaan, Kuala Lumpur, Malaysia, 21st October 2009
Carlin T, Finch N and Laili NH 2009 ‘Goodwill Accounting and the Disclosure Challenge for Malaysian Listed Firms’, Proceedings of the 5th International Management Accounting Conference IMAC 2009 — “Emergent Theories and Practices in Accounting”, Universiti Kebangsaan, Kuala Lumpur, Malaysia, 21st October 2009
Carlin T and Finch N 2009 ‘Challenging the Compliance Myth: Evidence from the IFRS Impairment Testing Régime’, Accounting and Finance Association of Australia & New Zealand Annual Conference AFAANZ 2009, Adelaide, Australia, 7th July 2009
Carlin T, Finch N and Laili H 2009 ‘Examining the Practice of Contemporary Goodwill Accounting in Malaysia’, Accounting and Finance Association of Australia & New Zealand Annual Conference AFAANZ 2009, Adelaide, Australia, 7th July 2009
Laili H, Carlin T and Finch N 2009 ‘IFRS Adoption and Organisational Change – Evidence from Malaysia’, 7th European Network for Research in Organisational & Accounting Change Annual Conference ENROAC 2009 — “Organisations & Sustainability”, Dundee, Scotland, United Kingdom, 25th June 2009
Khairi KF, Carlin T and Finch N 2009 ‘CGU Aggregation: Evidence from Singaporean Listed Firms’, 7th European Network for Research in Organisational & Accounting Change Annual Conference ENROAC 2009 — “Organisations & Sustainability”, Dundee, Scotland, United Kingdom, 25th June 2009
Carlin T and Finch N 2009 ‘The Lower You Go, The More Profits Will Grow: The Practice of Discount Rate Selection Under IFRS Impairment Accounting’, 32nd Annual Congress of the European Accounting Association EAA 2009, Tampere, Finland, 15th May 2009
Carlin T and Finch N 2009 ‘Goodwill Accounting and Reporting under IFRS – The Australian Response to Change’, British Accounting Association Annual Conference 2009, Dundee, Scotland, United Kingdom, 23rd April 2009
Carlin T, Finch N and Laili H 2009 ‘Assessing the Quality of Goodwill Impairment Testing by Large Malaysian Firms’, 38th Annual Meeting of the Western Decision Sciences Institute WDSI 2009, Kauai, Hawaii, United States, 11th April 2009
Carlin T, Finch N and Laili H 2009 ‘Is Audit Quality Homogenous Among the Big 4? Contrary Evidence from Malaysia’, 38th Annual Meeting of the Western Decision Sciences Institute WDSI 2009, Kauai, Hawaii, United States, 11th April 2009
Carlin T, Pham C and Finch N 2009 ‘Examining Post-Privatisation Performance — The Case of Vietnam’, 38th Annual Meeting of the Western Decision Sciences Institute WDSI 2009, Kauai, Hawaii, United States, 11th April 2009
Carlin T and Finch N 2009 ‘Evidence of Impaired Compliance and Regulation in IFRS-Based Financial Reporting’, Global Conference on Business and Finance Proceedings, Atlantic City, United States, 9th January 2009

Book Sections

Ford G, Carlin T and Finch N 2009 Value at Risk, Capital Standards, and Risk Alignment in Banking Firms in The VaR Modelling Handbook: Practical Applications in Alternative Investing, Banking, Insurance, and Portfolio Management, ed. G N Gregoriou, McGraw-Hill, New York, United States, pp. 97–122
Ford G, Sundmacher M, Finch N and Carlin T 2009 ‘Operational Risk Disclosure in Financial Services Firms’ in Operational Risk toward Basel III: Best Practices and Issues in Modeling, Management, and Regulation, ed. G N Gregoriou, John Wiley and Sons, New Jersey, United States, pp. 381–95

Journal Articles

Finch N 2009 ‘IAS39 and the Practice of Loan Loss Provisioning throughout Australasia’, Journal of Law and Financial Management, vol.8:2, pp. 13–9
Carlin T and Finch N 2009 ‘Editorial’, Journal of Applied Research in Accounting and Finance, vol.4:1, pp. 1
Carlin T and Finch N 2009 ‘Editorial’, Journal of Applied Research in Accounting and Finance, vol.4:2, pp. 1
Finch N 2009 ‘Towards an Understanding of Cultural Influence on the International Practice of Accounting’, Journal of International Business and Cultural Studies, vol.2:1, pp. 1–6
Finch N 2009 ‘The CEO’s impairment test’, Critical Perspectives on Accounting, vol.20 (Special Issue: Critical Perspectives on Intellectual capital):7, pp. 872
Carlin T, Finch N and Laili NH 2009 ‘Investigating audit quality among Big 4 Malaysian firms’, Asian Review of Accounting, vol.17:2, pp. 96–114
Cuganesan S, Carlin T and Finch N 2009 ‘The Practice of Human Capital Reporting Among Australian Financial Institutions’, Journal of Finance and Accountancy, vol.1:1, pp. 10–16
Carlin T, Finch N and Laili N 2009 ‘Questioning the Big 4 Audit Quality Assumption: New Evidence From Malaysia’, ICFAI University Journal of Audit Practice, vol.6:2, pp. 35–56
Carlin T, Finch N and Laili NH 2009 ‘Goodwill Accounting in Malaysia and the Transition to IFRS – A Compliance Assessment of Large First Year Adopters’, Journal of Financial Reporting & Accounting, vol.7:1, pp. 75–104
Carlin T and Finch N 2009 ‘Discount Rates in Disarray: Evidence on Flawed Goodwill Impairment Testing’, Australian Accounting Review, vol.19:4, pp. 326–36
Petty RM, Cuganesan S, Finch N and Ford G 2009 ‘Intellectual Capital and Valuation: Challenges in the Voluntary Disclosure of Value Drivers’, Journal of Finance and Accountancy, vol.1:1, pp. 1–7
Carlin T and Finch N 2009 ‘Goodwill Accounting and IFRS Compliance: The Practice of Impairment Testing in Australia’, M Infiniti Journal of Management, vol.3:1, pp. 3–14
Carlin T and Finch N 2009 ‘Evidence of Australia’s Compliance with IFRS Goodwill Impairment Testing Disclosures’, International Journal of Economic Issues, vol.2:1, pp. 53–73
Petty RM, Cuganesan S, Finch N and Ford G 2009 ‘Intellectual Capital and Valuation: Challenges in the Voluntary Disclosure of Value Drivers’, Journal of Finance and Accountancy, vol.1:1, pp. 1–7

Internal Working Papers

Carlin T and Finch N 2008 ‘Financial Reporting Reform and Organisational Change – Evidence from Australia’s IFRS Adventure — Macquarie Graduate School of Management Working Paper Series, MGSM WP 2008–13′, Sydney, Australia
Carlin T, Finch N and Laili H 2008 ‘Questioning The Big 4 Audit Quality Assumption: New Evidence From Malaysia — Macquarie Graduate School of Management Working Paper Series, MGSM WP 2008–9′, Sydney, Australia
Carlin T, Finch N and Laili H 2008 ‘The Impact of an Enforceable Standard in Malaysia: Assessing the Compliance of Disclosures for Large First-Time Adopters under FRS 136 — Macquarie Graduate School of Management Working Paper Series, MGSM WP 2008–12′, Sydney, Australia
Carlin T and Finch N 2008 ‘Advance Australia Fair: The Quality of AASB 136 Fair Value Disclosures Down Under — Macquarie Graduate School of Management Working Paper Series, MGSM WP 2008–1′, Sydney, Australia
Carlin T and Finch N 2008 ‘Discount Rates in Disarray: Evidence on Flawed Goodwill Impairment Testing — Macquarie Graduate School of Management Working Paper Series, MGSM WP 2008-11.’, Sydney, Australia

Conference Papers

Finch N 2008 ‘PANPA Print Cost Calculation Model (Keynote address), Pacific Area Newspapers Publishers Association Annual Conference, Gold Coast, Australia, 8th September 2008

Conference Proceedings

Carlin T, Finch N and Laili N 2008 ‘Audit Quality Differences among Big 4 Auditor: Cases from Malaysia’, 9th Annual Conference Asian Academic Accounting Association, Dubai, United Arab Emirates, 1st December 2008
Finch N, Carlin T, Doherty C and Ford G 2008 ‘An examination of the practice of goodwill disclosure among Australian firms during 2007′, 20th Asian-Pacific Conference on International Accounting Issues, Paris, France, 12th November 2008
Carlin T, Laili H and Finch N 2008 ‘Goodwill impairment – an assessment of disclosure quality and compliance levels by large listed Malaysian companies’, 20th Asian-Pacific Conference on International Accounting Issues, Paris, France, 12th November 2008
Finch N, Carlin T and Ford G 2008 ‘Insights into profit quality through goodwill impairment disclosures – an Australian case study’, 20th Asian-Pacific Conference on International Accounting Issues, Paris, France, 12th November 2008
Carlin T and Finch N 2008 ‘To Mark It, To Mark It: An Examination of the Use of Fair Value Impairment Testing for Goodwill in Australian Firms’, Accounting and Finance Association of Australia and New Zealand Annual Congress AFAANZ, Sydney, Australia, 8th July 2008

Book Sections

Finch N 2008 ‘Sustainability Reporting Frameworks’ in Environmental Accounting: Concepts and Practices, ed. A. Choudhuri, The ICFAI University Press, Hyderabad, India, pp. 174–82

Journal Articles

Finch N 2008 ‘A Case Based Analysis of Impairment Decision Making’, Journal of Law and Financial Management, vol.7:2, pp. 39–51
Carlin T and Finch N 2008 ‘Editorial’, Journal of Applied Research in Accounting and Finance, vol.3:2, pp. 1
Carlin T and Finch N 2008 ‘Editorial’, Journal of Applied Research in Accounting and Finance, vol.3:1, pp. 1
Carlin T and Finch N 2008 ‘Goodwill Impairment — A Ticking Bomb’, National Accountant, vol.December/January, pp. 16–9
Carlin T and Finch N 2008 ‘Goodwill – New Approaches, New Problems’, FSR Forum, vol.10:5, pp. 7–13
Carlin T, Finch N and Laili NH 2008 ‘Audit quality differences among big 4 auditor: case from Malaysia’, Studia Universitatis Babes-Bolyai Oeconomica, vol.53:2, pp. 29–45
Carlin T, Finch N and Ford GW 2008 ‘Fair Value Impairment Testing Under IFRS: Examining Australia’s Disclosure Quality’, Financial Reporting, Regulation and Governance, vol.7:1, pp. 1–25

Internal Working Papers

Carlin T, Finch N and Ford G 2007 ‘An Examination of Disclosure Quality of Goodwill Impairment Testing in a Post-IFRS Environment – A Stakeholder Perspective — Macquarie Graduate School of Management Working Paper Series, MGSM WP 2007–14′, Sydney, Australia
Carlin T and Finch N 2007 ‘Early Impressions of Australia’s Brave New World of Goodwill Impairment — Macquarie Graduate School of Management Working Paper Series, MGSM WP 2007–1′, Sydney, Australia
Carlin T, Finch N and Ford G 2007 ‘Goodwill Impairment — An Assessment of Disclosure Quality and Compliance Levels by Large Listed Australian Firms — Macquarie Graduate School of Management Working Paper Series, MGSM WP 2007–8′, Sydney, Australia
Carlin T, Finch N and Ford G 2007 ‘When Inconvenient Observation Meets Comfortable Myth — A Fresh Look at Audit Quality — Macquarie Graduate School of Management Working Paper Series, MGSM WP 2007–9′, Sydney, Australia

Conference Papers

Petty R, Cuganesan S, Finch N and Ford G 2007 ‘Challenges for Firms in Disclosing the Value of their Intellectual Capital, Academy of Accounting and Financial Studies Annual International Conference, Jacksonville, United States, 4th April 2007
Finch N 2007 ‘Testing the Theory of Cultural Influence on International Accounting practice, Academy of Accounting and Financial Studies Annual International Conference, Jacksonville, United States, 1st January 2007-31st December 2007
Finch N 2007 ‘Effective Management of Small to Medium Enterprises (Keynote Address), National Institute of Accountants, Corporate Reporting Discussion Group, Sydney, Australia, 21st November 2007
Finch N 2007 ‘Variation in Audit Quality in Australia (Keynote Address), National Institute of Accountants, Financial Reporting and Audit Essential, Brisbane, Australia, 8th August 2007
Finch N 2007 ‘Improving Financial Performance (Keynote Address), National Institute of Accountants NSW Congress and Business Expo 2007, Sydney, Australia, 15th May 2007
Petty R, Cuganesan S, Finch N and Ford G 2007 ‘Challenges for Firms in Disclosing the Value of their Intellectual Capital’, Academy of Accounting and Financial Studies Annual International Conference, Jacksonville, United States, 4th April 2007

Conference Proceedings

Carlin T, Di Lernia C and Finch N 2007 ‘Assessing Goodwill Reporting Under a Newly Adopted IFRS Framework’, 19th Asian-Pacific Conference on International Accounting Issues, Kuala Lumpur, Malaysia, 14th November 2007
Carlin T, Di Lernia C and Finch N 2007 ‘Examining the Decision Usefulness of Goodwill Impairment Testing Disclosures Under IFRS’, 19th Asian-Pacific Conference on International Accounting Issues, Kuala Lumpur, Malaysia, 14th November 2007
Carlin T, Di Lernia C and Finch N 2007 ‘Towards an Understanding of High Magnitude Value Destruction in Acquisition Transactions’, 12th Annual Asia Pacific Decision Sciences Institute Conference, Bangkok, Thailand, 31st July 2007
Carlin T, Finch N and Ford G 2007 ‘Two Cases in Independent Assessment of Impairment Testing Robustness’, 12th Annual Asia Pacific Decision Sciences Institute Conference, Bangkok, Thailand, 1st — 31st July 2007
Carlin T, Finch N and Ford G 2007 ‘When Inconvenient Observation Meets Comfortable Myth – A Fresh Look at Audit Quality’, The Fifth Asia Pacific Interdisciplinary Research in Accounting Conference APIRA, Auckland, New Zealand, 10th July 2007
Carlin T, Finch N and Ford G 2007 ‘Goodwill Impairment — An Assessment of Disclosure Quality and Compliance Levels by Large Listed Australian Firms’, Accounting and Finance Association of Australia and New Zealand Annual Congress AFAANZ, Gold Coast, Australia, 3rd July 2007
Cuganesan S, Finch N and Carlin T 2007 ‘Intellectual Capital Reporting: A Human Capital Focus’, Academy of Accounting and Financial Studies, Annual International Conference, Jacksonville, United States, 1st — 30th April 2007
Carlin T, Finch N and Petty R 2007 ‘Early Impressions of Australia’s Brave New World of Goodwill Impairment’, British Accounting Association, 2007 Annual Conference, London, United Kingdom, 5th April 2007

Book Sections

Carlin T, Finch N and Ford G 2007 A Deal Too Far: The Case of the Killer Acquisition in Mergers and Acquisitions: Current Issues, ed. G.N. Gregoriou & K. Neuhaurser, Palgrave MacMillan, New York, United States, pp. 234–45
Carlin T, Finch N and Ford G 2007 Misadventure and the Form of Payment in Corporate Acquisitions in Mergers and Acquisitions: Current Issues, ed. G.N. Gregoriou & K. Neuhaurser, Palgrave MacMillan, New York, United States, pp. 27–41

Journal Articles

Carlin T, Finch N and Ford G 2007 ‘Are All Audits Born Equal?’, JARAF — The Journal of Applied Research in Accounting and Finance, vol.2:1, pp. 21–32
Carlin T and Finch N 2007 ‘Editorial’, Journal of Applied Research in Accounting and Finance, vol.2:2, pp. 1
Carlin T and Finch N 2007 ‘Editorial’, Journal of Applied Research in Accounting and Finance, vol.2:1, pp. 1
Finch N and Ford G 2007 ‘New Fee Framework’, Monash Business Review, vol.3:1, pp. 32–3
Finch N 2007 ‘The Absence of Miracles’, Business Review Weekly:January 11–17, pp. 48–9
Finch N 2007 ‘The Practice of Director and Executive Remuneration Disclosure by Australian Firms’, M Infiniti Journal of Management, vol.1:2, pp. 1–4
Carlin T and Finch N 2007 ‘Towards a Theory of Goodwill Impairment Testing Choices Under IFRS’, Journal of Theoretical Accounting Research, vol.3:1, pp. 74–95
Carlin T and Finch N 2007 ‘Turmoil in Government Disclosure – An Investigation of Budget Disclosures in Australia’, Journal of Business and Management, vol.13:2, pp. 97–114

Internal Working Papers

Carlin T, Ford G and Finch N 2006 ‘A Deal Too Far – The Case of the Killer Acquisition — Macquarie Graduate School of Management Working Paper Series, MGSM WP 2006–13′, Sydney, Australia
Finch N 2006 ‘Intangible assets and creative impairment — an analysis of current disclosure practices by top Australian firms — Macquarie Graduate School of Management Working Paper Series, MGSM WP 2006–12′, Sydney, Australia
Carlin T, Ford G and Finch N 2006 ‘Magic Pudding or Regulatory Arbitrageur’s Friend? The Use of Hybrid Debt Equity Securities by Australian Listed Corporations — Macquarie Graduate School of Management Working Paper Series, MGSM WP 2006–4′, Sydney, Australia
Carlin T, Ford G and Finch N 2006 ‘Misadventure and the Form of Payment in Corporate Acquisitions — Macquarie Graduate School of Management Working Paper Series, MGSM WP 2006–11′, Sydney, Australia
Finch N 2006 ‘Pouring over IFRS – A case study on financial disclosure in the wine industry — Macquarie Graduate School of Management Working Paper Series, MGSM WP 2006–8′, Sydney, Australia
Finch N 2006 ‘Testing the theory of cultural influence on international accounting practice — Macquarie Graduate School of Management Working Paper Series, MGSM WP 2006–9′, Sydney, Australia
Finch N 2006 ‘The practice of director and executive remuneration disclosure by Australian firms — Macquarie Graduate School of Management Working Paper Series, MGSM WP 2006–10′, Sydney, Australia

Conference Papers

 Ford G and Finch N 2006 ‘Do Hybrid Instruments Lower the Firm Cost of Capital?, Academy of Accounting and Financial Studies Spring International Conference, New Orleans, United States, 1st January 2006-31st December 2006
Cuganesan S, Petty R and Finch N 2006 ‘Intellectual Capital Reporting: A User Perspective, Academy of Accounting and Financial Studies Spring International Conference, New Orleans, United States, 1st January 2006-31st December 2006
Carlin T, Finch N, Ford G and Petty R 2006 ‘Is a Uniform Hurdle Rate Relevant in a Banking Firm?, Asian Finance Association of the International Financial Management Association, 17th Annual Meeting, Auckland, New Zealand, 1st January 2006-31st December 2006
Finch N and Ford G 2006 ‘Opportunities for Creative Disclosure: Distortions in the Calculation of MER, Asian Finance Association of the InternationalFinancial Management Association, 17th Annual Meeting, Auckland, New Zealand, 1st January 2006-31st December 2006
Finch N 2006 ‘The Emergence of CSR and Sustainability Indices, Academy of Accounting and Financial Studies Spring International Conference, New Orleans, United States, 1st January 2006-31st December 2006
Carlin T, Finch N, Ford G and Petty R 2006 ‘Is a Uniform Hurdle Rate Relevant in a Banking Firm?, Asian Finance Association of the International Financial Management Association, 17th Annual Meeting, Auckland, New Zealand, 1st January 2006-31st December 2006

Conference Proceedings

Carlin T and Finch N 2006 ‘In Search of a Free Lunch – Hybrid Financial Securities in Australia’, 29th Annual Congress of the European Accounting Association, Dublin, Ireland, 24th March 2006
Finch N, Ford G, Cuganesan S and Carlin T 2006 ‘The Scaling Property of Randomness: The Impact of Reporting Frequency on The Perceived Performance of Investment Funds’, Academy of Accounting and Financial Studies Spring International Conference, New Orleans, United States, 1st January 2006-31st December 2006
Finch N, Carlin T and Ford G 2006 ‘Measuring the Impact of Hybrid Financial Securities on the Firm Cost of Capital’, Third International Business Research Conference, Melbourne VIC, Australia, 1st — 30th November 2006
Carlin T, Finch N and Ford G 2006 ‘Transaction Risk in Acquisitions Arising From the Form of Payment Structure’, 3rd International Conference on Contemporary Business, Leura NSW, Australia, 1st — 30th September 2006
Carlin T and Finch N 2006 ‘Magic Pudding or Regulatory Arbitrageur’s Friend? The Use of Hybrid Debt Equity Securities by Australian Listed Corporations’, Accounting and Finance Association of Australia and New Zealand Annual Congress AFAANZ, Wellington, New Zealand, 4th July 2006

Book Sections

Carlin T and Finch N 2006 The Rise and Impact of Hybrid Securities in Australian Listed Corporations in International Accounting: Standards, Regulations and Financial Reporting, ed. G.Gregoriou and M.Gaber, Elsevier, New York, United States, pp. 367–86

Journal Articles

Carlin T and Finch N 2006 ‘Editorial’, Journal of Applied Research in Accounting and Finance, vol.1:1, pp. 1
Finch N, Carlin T and Ford G 2006 ‘Financial Statement Distortion: Hybrid Debt-Equity Securities’, SCMS Journal of Management, vol.3:4, pp. 5–17
Carlin T, Finch N and Ford G 2006 ‘Hybrid Financial Instruments, Cost of Capital and Regulatory Arbitrage – An Empirical Investigation’, JARAF — The Journal of Applied Research in Accounting and Finance, vol.1:1, pp. 43–55
Finch N 2006 ‘Intangible Assets and Creative Impairment — An Analysis of Current Disclosure Practices by Large Australian Listed Firms’, Journal of Law and Financial Management, vol.5:2, pp. 18–24

Internal Working Papers

Finch N 2005 ‘A Framework for Understanding the Acceptability of Rating Agency Methodologies — Macquarie Graduate School of Management Working Paper Series, MGSM WP 2005–11′, Sydney, Australia
Finch N 2005 ‘Issues Relating to Fee Disclosure in Australian Investment and Superannuation Funds — Macquarie Graduate School of Management Working Paper Series, MGSM WP 2005–34′, Sydney, Australia
Finch N 2005 ‘The Distortion of Expense Ratios in Australian Investment Funds — Macquarie Graduate School of Management Working Paper Series, MGSM WP 2005–35′, Sydney, Australia
Finch N 2005 ‘The Motivations for Adopting Sustainability Disclosure — Macquarie Graduate School of Management Working Paper Series, MGSM WP 2005–17′, Sydney, Australia
Carlin T and Finch N 2005 ‘The Rise and Impact of Hybrid Securities in Australian Listed Corporations — Macquarie Graduate School of Management Working Paper Series, MGSM WP 2005–22′, Sydney, Australia

Conference Papers

Finch N 2005 ‘Rating the Ratings: The Acceptability of International Rating Methodologies, Academy of Accounting and Financial Studies Annual International Conference, Memphis, United States, 1st January 2005-31st December 2005
Finch N 2005 ‘Sustainability Reporting Frameworks, Academy of Accounting and Financial Studies Annual International Conference, Memphis, United States, 1st January 2005-31st December 2005
Finch N 2005 ‘The Role of Impersonal Data Disclosure in the Selection of Australian Retail Investment Funds, Academy of Accounting and Financial Studies Annual International Conference, Memphis, United States, 1st January 2005-31st December 2005
Finch N 2005 ‘The Role of Non-Family Managers in Promoting Business Continuity in Family-owned Enterprises: Practical conflict resolution techniques for independent managers and non-executive directors, Academy of Family Business Annual International Conference, Memphis, United States, 1st January 2005-31st December 2005
Finch N 2005 ‘The Way We Govern: Why the CLERP9 regulations in Australia may not address governance issues, Academy for Studies in International Business Annual International Conference, Memphis, United States, 1st January 2005-31st December 2005

Conference Proceedings

Carlin T and Finch N 2005 ‘Performance in Flux – An Investigation of New Public Financial Management Reform in Action (Winner Track Best Paper Award)’, 34th Annual Meeting of the Western Decision Sciences Institute, Vancouver, Canada, 1st January 2005-31st December 2005
Carlin T and Finch N 2005 ‘Case Study in Aggressive Financial Reporting: Hybrid Debt – Equity Securities in Australia’, Proceedings of the Second International Business Research Conference, Sydney, Australia, 8th December 2005
Carlin T and Finch N 2005 ‘Performance in Flux – An Investigation of New Public Financial Management Reform in Action’, 36th Annual Meeting of the Decision Sciences Institute, San Francisco, United States, 20th November 2005
Finch N, Carlin T and Ford G 2005 ‘The Use of Extended Reporting Frameworks in Australia’, Academy of Accounting and Financial Studies, 2005 Summer International Conference, Omaha, United States, 21st July 2005

Journal Articles

Finch N 2005 ‘Does the Use of Hybrids Cause Distortions in Financial Statement Disclosures?’, Journal of Law and Financial Management, vol.4:2, pp. 4–19
Finch N and Heys A 2005 ‘Helping Family Business to Survive’, National Accountant, vol.21:5, pp. 32–4
Finch N 2005 ‘The Trouble with MER: The Disclosure of Fees and Charges in Australian Superannuation and Investment Funds’, Journal of Law and Financial Management, vol.4:1, pp. 32–50

Journal Articles

Finch N 2003 ‘The Future of Corporate Governance in Australia: Will Australia take the Right Track’, Professionalism In Directorship, pp. 1–30