AUT - Keith Hooper


Professor Keith Hooper

Staff Profile Image of Keith Hooper

Professor of Financial Accounting and Head of Department

Phone: +64 9 921 9999 – ext: 5758



  • Doctor of Philosophy (Accounting) University of Waikato
  • Master of Arts Massey University
  • Master of Business Studies (First Class Honours) Massey University
  • Certificate of Education (Cert Ed), London University
  • Chartered Accountant, NZICA
  • Fellow of CPA (Australia)


Keith is the Professor of Financial Accounting and Disciplinary Chair in the Department of Accounting. A past editor of academic journals (Pacific Accounting Review, and Qualitative Research in Accounting and Management), Keith has taught at Waikato, Manchester and Massey Universities, as well as at Groupe ESSCA in France. He holds masters degrees in history and in accounting and a PhD in accounting. His teaching aim is to develop postgraduate courses and thesis research in accounting. He currently supervises 10 PhD students.
Keith has produced more than 100 publications including, professional articles, refereed journals (such as Accounting, Organizations and Society, Accounting, Auditing & Accountability Journal, Critical Perspectives on Accounting, Accounting History, etc), books and conference papers. He is editor in chief of Conceptual Issues on Accounting, a textbook published by Thompson Education in 2008. His research interests are wide and varied, preferring a critical approach and case-based research. Keith is currently a member of the Editorial Boards of The Accounting History Journal, and Qualitative Research in Accounting and Management which he founded in 2003. He is a member of the New Zealand Institute of Chartered Accountants and CPA Australia.

Teaching Areas:

Expertise in Degree and Postgraduate Teaching
  • Advanced Financial Reporting
  • International Financial Reporting
  • Accounting Theory

Interest in Research Supervision

  • Postgraduate research papers and theses
  • PhD theses in Accounting and Related Topics
  • Several PhD students successfully supervised to completion
  • Faculty of Business Research Supervisor Award 2007

Research areas:

  • Financial Reporting
  • Accounting History
  • Asset Valuation Concepts

Current Research Projects:

  • International Financial Reporting
  • Concepts of Assets Valuation
  • Accounting History
  • Not-for-Profit Reporting


Referred Journal Articles:

Nguyen, L., & Hooper, K. (2012). Seizing opportunities in Western professional accounting. Vietnam Accounting and Auditing Journal. Vol. 100, pp. 41 – 43.

Hooper, K.C., & Xu, G. (2012). Ethics and Accounting practices in New Zealand, Managerial Auditing Journal, Vol. 27 (7).

Nguyen, L., & Hooper, K. (2012). The disparities in incomes between bookkeepers and accountants in Vietnam: a Bourdieuian analysis of social closure. Asian Journal of Business and Accounting, 5(1).

Mat Husin, N., Hoooper, K.C & Olesen, K. (2012). Analysis of intellectual capital disclosure – an illustrative example, Journal of Intellectual Capital, Vol. 13, (2), pp. 196-220.

Sinclair, R, & Hooper, K.C. (2011). The quality of charities’ audit reports in New Zealand, New Zealand Journal of Applied Research, Vol. 9, (2) pp.23-41..
Godfrey, A, Su, R. and Hooper, K, (2011) The motivations and investment preferences of Chinese investors who migrate to New Zealand. Investment Management and Financial Innovations, (ISSN 1810-4967, Vol. 8 (3), 2011.

Su, R.,Hooper, K.C., Dutta, A.S  & Yi, R. (2011). Why small business owners should not worry about money left on the table, International Business Research, Vol. 4 (4), pp. 42 – 52.

Zhao, Y., Su, R., & Hooper, K.C.(2011). Accounting conservatism and disposition effect, International Journal of Business and Management, Vol. 6 (10), pp. 94 - 101.

Nguyen, L., & Hooper, K. (July, 2011). Accounting in New Zealand: A Comparison with Accounting in Vietnam. Vietnam Accounting and Auditing Journal. Vol. 94, pp. 42 – 44.

Nguyen, L., & Hooper, K (August, 2011). Standard setting restructuring in New Zealand: Converging to the Vietnamese Model. Vietnam Accounting and Auditing Journal. Vol. 95, pp. 41 – 43.

Huang, H., & Hooper, K.C. (2011). New Zealand Funding Organisations: How do they make decisions on allocating funds to Not-for-profit organisations? Qualitative Research in Accounting and Management, Vol. 8(4).

Devi, S.S &Hooper, K.C. (2011) Accounting in Asia, Research in Accounting in Emerging Economies, Vol. 11,pp. 2-7.

Su, R., Hooper, K.C & Godfrey, A. (2011). The motivations and investment preferences of Chinese investors who migrate to New Zealand, Investment Management & Financial innovations Journal, 3, pp.  20 - 45.
Cheng A., Davey, H. and Hooper, K (2010). The perceptions of tax teachers on taxing capital gains in New Zealand. New Zealand Journal of Taxation Law and Policy, 16 (2) pp. 217-245.

Prescott. S.M. & Hooper, K.C. (2009). Commons and anti-commons: Tongan business experiences in New Zealand. Pacific Accounting Review, 21 (3), pp. 286-303.

Ayoub, S. & Hooper, K.C. (2009). Les freins culturels à l'adoption des IFRS en Europe : une analyse du cas français. La Revue Sciences de Gestion, 68, 117-138.

Hooper, K.C. & Kearins, K.N. (2008). The walrus and the carpenter: Liberal reform, hypocrisy and expertocracy in Maori land loss in New Zealand 1885-1911, Critical Perspectives on Accounting, 19 (8), 1239-1262.

Hooper, K.C., Sinclair, R, Hui, D & Mataira, K.M. (2008). Financial Reporting by New Zealand charities: finding a way forward, Managerial Auditing, 23 (1), 68-83.

Low, M., Davey, H. and Hooper, K. (2008). Accounting Scandals, Ethical Dilemmas and Educational Challenges. Critical Perspectives on Accounting, 19 (2), 222-254.

Hooper, K.C. & Kearins, K.N. (2007), Looking for Joan of Arc: Collaboration in the rise and fall of heroes, Culture and Organization, 13(4), pp. 297-312.

Hooper, K.C & Kearins, K.N. (2007) Recurrent rescues of a financial institution: Socialising the losses. Critical Perspectives on Accounting, 18 (4), 469-486.

Hooper, K.C., Davey, H., & Su R.  (2006) Persistence in Mutual Fund Returns: New Zealand Evidence.  Accounting Research Journal, 19 (2), 105-121.

Hooper, K.C. (2006).  Using William the Conqueror’s accounting record to assess manorial efficiency: a critical appraisal, Accounting History, 11 (2), 67- 89.


Last updated: 06 Mar 2013 9:15am

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