AUT - Rowena Sinclair

Dr Rowena Sinclair

Senior Lecturer in Accounting

Phone: +64 9 921 9999 - extn. 5377

Email: Rowena.sinclair@aut.ac.nz

Qualifications:

•     Doctor of Philosophy
•     Master of Professional Education and Training (Flexible, Open and Distance Education)
•     Bachelor of Commerce
•     Graduate Diploma in Tertiary Teaching
•     Certificate of Teacher Education (Tertiary)

Memberships and Affiliations:

• Current Member of College of Chartered Accountants of Institute of Chartered Accountants of New Zealand
• Until 2010 Member of the New Zealand Institute of Chartered Accountant’s Not-for-profit Sector Advisory Committee
• Until 2007 Senior Associate of the Financial Services Institute of Australasia

Teaching Areas:

• Accounting Systems
• Auditing
• Governance

Research areas:

•     Not for profit reporting – financial and performance
•     Accountability and Governance in the not for profit sector
•     Auditing issues
•     Accounting & Auditing education

Research Summary:

Rowena Sinclair is a Senior Lecturer in the Faculty of Business. She has many years of accounting and auditing experience in both the private and public sector working with both small enterprises through to large multi-national corporations.
 
Rowena has recently completed her Doctoral studies in which her research topic was “Understandability and Transparency of the Financial Reports of Charities”. This identified the different facets of accountability charities require. It also identified why charities report as they do.

Previously, Rowena was involved in teaching in the banking field reflecting her years of service in the banking industry for which she was recognised by being given the award of Senior Associate of the Financial Services Institute of Australasia. Further recognition of this expertise was reflected by being asked to appear on television where she was interviewed on various banking issues.

 

Current Research Projects:

•     A Multi-faceted Model of Charitable Accountability
•     The Quality of Charities’ Audit reports in New Zealand
•     Discharging Accountability in French Charities
•     Perspectives of Accountability in Charities
•     Accounting: Why do students find it routine and predictable?
•     Towards better auditing

Publications:

Journals
    Sinclair, R. & Cordery, C. (2009) Has sector neutrality had its day?, Chartered Accounting Journal, 88(1), p 48-49
    Sinclair, R., Hooper, K. & Lai, YY (2009) Virtues and risks of poverty, Chartered Accountants Journal, 88(5), 34-35
    Cordery, C. & Sinclair, R. (2009) Financial Reporting – A New Direction, Philanthropy New Zealand News, 3(51), 11-13
    Hooper, K., Sinclair, R., Hui, D., & Mataira, K. (2008) Financial Reporting by New Zealand Charities: Finding a Way Forward. Managerial Auditing Journal, 23(1), 68-83.

Conferences
    Sinclair, R., Hooper, K., & Ayoub, S. (2010). Perspectives of Accountability in Charities. Asia Pacific Interdisciplinary Research in Accounting Conference, Sydney, Australia, July.
    Sinclair, R., Hooper, K., & Mohiyaddin, M. (2010) The Quality of Charities’ Audit Reports in New Zealand. Auckland Regional Accounting Conference, Auckland, November.
    Hooper, K., Sinclair, R., & Ayoub, S. (2009) Accountability & Transparency in French Charities: find the problem. The 6th International Critical Management Studies Conference at Warwick Business school UK, 13-14 July
    Wells, P. & Sinclair, R. (2009) Accounting: Is it really procedural and boring? Life Beyond the General Ledger!, Paper presented at the 2009 American Accounting Association Conference, New York, United States of America, 1 August 2009.