AUT - Christina Chiang
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Dr Christina Chiang
Senior Lecturer in Auditing
Phone: + 64 9 921 9999 ext 5720
Email: christina.chiang@aut.ac.nz
Qualifications:
- Doctor of Philosophy (in Auditing)
- Masters in Business Studies (in Accounting)
- Bachelor of Commerce (in Accounting)
- Graduate Diploma in Tertiary Teaching
Memberships and Affiliations:
- CA Member of the New Zealand Institute of Chartered Accountants (NZICA)
Biography:
Christina Chiang is a Senior lecturer in Auditing. Prior to joining AUT University, Christina worked several years in chartered accounting and company accounting. She started her career as a graduate audit trainee in one of the Big 4 Firms. It culminated in an audit manager’s role. Subsequent to chartered accounting and before joining AUT University, Christina also spent some years as a company accountant. Work experiences in Singapore, Malaysia and New Zealand enable Christina to have an international perspective in both her teaching and research.
Teaching Areas:
Expertise in Degree and Postgraduate Teaching
- Audit and Assurance
- Postgraduate Research Supervision
- Qualitative Research Methodology
Interests in Research Supervision
- Current issues in Auditing
- Issues impacting the profession
- Environmental Auditing and Accounting
- Regulations and Governance Issues
- Qualitative Research Methodology
Research areas:
Christina is a qualitative researcher. Her main research interests include contemporary issues in auditing and accounting with particular interest in environmental reporting and auditing.
Other research interests include corporate governance, accountability and regulation for the profit and not-for-profit sectors; accounting and auditing professional matters and auditing education.
Her more recent research covers various accounting, auditing, governance and regulatory issues identified in the recent collapses of finance companies in New Zealand; global audit and assurance issues – stakeholders’ perceptions of non-financial information, greenhouse statements, environmental reporting and current Issues affecting audit quality
Research Summary:
Christina’s PhD thesis investigated the consideration of environmental matters in the audit of financial reports in the light of International Audit Practice Statement (IAPS)-1010: The consideration of Environmental Matters in the Audit of a Financial Report. Gap in the research literature on financial auditors and environmental matters is the motivation for this study.
In particular, the thesis investigated: how auditors generally perceive the consideration of environmental matters in the audit of financial reports; the common approaches and practices auditors undertake when auditing environmental matters; the challenges that auditors face in the audit of environmental matters; the impact of IAPS-1010 on current audit practice and finally, how current practices in the audit of environmental matters may be improved and further developed to meet better the espoused aims of IAPS-1010.
Current Research Projects:
- Conceptual and professional aspects of reporting and auditing of environmental liabilities
- Issues identified in the recent collapses of NZ finance companies
- Developments in recent regulatory reforms in New Zealand
- Auditing Education
- Professional Matters
Publications:
Peer Reviewed Journal Papers
- Chiang, C. & Northcott, D. (forthcoming in 2012). “Financial Auditors and Environmental matters: Drivers of Change to Current Audit Practices”. Journal of Accounting & Organizational Change.
- Chiang, C. (2010). “Insights into Current Practices in Auditing Environmental Matters”. Managerial Auditing Journal, 25 (9), p. 912-933. DOI: 10.1108/02686901011080062
- Chiang, C. & Northcott, D. (2010). “The Audit Consideration of Environmental Matters: Best Practice or Business as Usual?” Pacific Accounting Review, 22 (3), p. 199-233. DOI: 10.1108/01140581011091675
- Chiang, C. (2010). “The Consideration of Environmental Matters in the Audit of Financial Reports”. Journal of Accounting & Organizational Change, 6 (2):281-282.
- Chiang, C. (2007). “Environmental Matters in the Audit of Financial Reports”. Chartered Accountants Journal, 86 (4), p. 44.
- Chiang, C. (2006). “Auditors’ Perceptions of Environmental Issues and its Implication for the Consideration of Environmental Matters”. New Zealand Journal of Applied Business, 5 (2), p. 17-24.
- Chiang, C. and Lightbody M. (2004), “Financial Auditors and Environmental Auditing in New Zealand”, Managerial Auditing Journal, Vol. 19 Issue 4, p. 224-234. DOI: 10.1108/02686900410517830
Doctoral Thesis
- Chiang, C. (2009). “The Consideration of Environmental Matters in the Audit of a Financial Report”. Unpublished PhD Thesis, Auckland University of Technology, New Zealand. URI: http://hdl.handle.net/10292/534
Conference Presentations
- Chiang, C. & Northcott, D. (2011). “Environmental Matters in Financial Reporting: A Question of Audit Materiality??” A paper presented at the 2011 Accounting & Finance Association of Australia and New Zealand (AFAANZ) Conference, July 3-5, in Darwin, Australia.
- Chiang, C. (2009). “Legitimacy Theory or Something Else? The Audit of Environmental Matters: A New Zealand Study”. A paper presented at the 21th Asian-Pacific Conference on International Accounting Issues, November 22-25, in Las Vegas, USA, 2009.
- Chiang, C. (2008). “Guiding Best Practice or Legitimating Current Practice? An Examination of AGS-1010 on the Consideration of Environmental Matters in the Audit of a Financial Report”. A paper presented at the 20th Asian-Pacific Conference on International Accounting Issues, November 9 – 12, in Paris, France.
Awards:
- New Zealand Institute of Chartered Accountants (NZICA) Travel Awards - 2009, 2008
- AUT University Travel Award - 2005
- New Zealand Institute of Chartered Accountants (NZICA) Doctoral Scholarship - 2004
- AUT University Innovative Teaching Award - 2001