Dr Sue Yong

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Senior Lecturer in Tax and Accounting

Phone: : +64 9 921 9999 - ext. 5721

Email: sue.yong@aut.ac.nz

Qualifications:

  • Doctor of Philosophy (Accounting) (PhD)
  • Masters in Management Studies (Accounting)
  • Bachelor in Economics (Honours)
  • Chartered Accountant – Chartered Accountants of Australia and New Zealand (CAANZ)

Memberships and Affiliations:

  • Member of ATTA (Australasian Teachers Tax Association)
  • Member of the Chartered Accountant – Australia and New Zealand

Biography:

Dr Sue Yong is a Senior Lecturer in the Accounting department at AUT. Her core research area involves tax compliance and accounting practices of small businesses, Capital Gains Tax and Goods and Services Tax. Her particular interest is to examine the impact of cultural values on tax compliance practices and behaviours of small business taxpayers. Nevertheless, her research interests span a wide variety of accounting and tax topics.

Sue has published in several journals including the Australian Tax Forum, eJournal of Tax Research, New Zealand Journal of Taxation Law and Policy, New Zealand Business Law Quarterly, JATTA and the Journal of Applied Law and Policy. She has researched collaboratively with academics from Asia, Australia and New Zealand. She was also the visiting Teaching and Research fellow at Dalian Nationalities University, China from 2012 to 2015.

Teaching Areas:

  • Taxation for Accounting Studies
  • Management Accounting
  • Cooperative Education and Applied Projects

Research Areas:

  • Tax research and Culture/Ethnicity/Race
  • Research of Micro, Small and Medium Sized Businesses
  • Goods and Services Tax and the Value Added Tax
  • Capital Gains Tax in New Zealand and the OECD countries
  • Culture/Ethnicity and Small and Medium Sized Businesses

Research Summary:

Research on the accounting and tax practices of small and medium sized enterprises (SMEs). Culture and tax compliance practices of SMEs with the use of qualitative research methodology. GST and VAT implications on entities and issues.

Current Research Projects:

  • Accounting and the Polynesian entrepreneurs
  • The Chinese Poll Tax in New Zealand
  • Capital Gains Tax in New Zealand and the OECD countries

Publications:

  1. Yong, S. & Vosslamber, R. (2018). Race and Tax Policy: The Case of the Chinese Poll Tax. Journal of Australian Taxation, Vol 20, Article 6, p.1-18.
  2. Yong, S. (2018). An Asian Perspective and the New Zealand Treasury Living Standards Framework. New Zealand Treasury Discussion Paper 18/10, September 2018. Government commissioned report.
  3. Yong, S. & Feng, K. (Dec 2018 forthcoming). The Goods and Services Tax impact on retirement villages in New Zealand and Australia. New Zealand Journal of Taxation Law and Policy (NZJTLP).
  4. Yong, S. (2019 forthcoming). Pride or Prejudice: Accounting and the Polynesian entrepreneurs. Pacific Accounting Review, Special Issue.
  5. Yong, S. & Martin, F. (2017). Tax compliance of ethnic minority immigrant entrepreneurs: A social capital perspective. ejournal of Tax Research, Vol 15(1), p 51-76. (Ranked A in the ABDC).
  6. Yong, S. & Martin, F. (2016). Tax compliance and cultural diversity: The impact of ‘Individualism and Collectivism’ on the behaviour of New Zealand small business owners. Australian Tax Forum, Vol 31(2), p 289-362.
  7. Yong, S. & Sawyer, A. (2016). New Zealand bodies corporate and the Goods and Services Tax (GST): A taxation policy perspective. New Zealand Journal of Taxation Law and Policy (NZJTLP), Vol 22, p 137-156.
  8. Ramachandra, S., & Yong, S. (2016). Globalisation and Diversity: The Way Forward (Guest Editorial). New Zealand Journal of Applied Business Research, 14(2), p vi-vii.
  9. Yong, S. (2015). The New Public Management (NPM) and tertiary education: A blessing in disguise for academics. New Zealand Journal of Applied Business Research, Vol 1, p 1-18.
  10. Yong, S., Northcott, D. & Hooper, K. (2014). Culture and the tax compliance behaviour of ethnic business owners. New Zealand Journal of Taxation Law and Policy, Vol 20, p 71-90.
  11. Cassidy, J., Cheng, A. & Yong, S. (2014). Is a Capital Gains Tax the answer to New Zealand’s tax alchemy? New Zealand Business Law Quarterly, Vol 20, p 40-70.
  12. Yong, S. (2012). Procedural justice and audit-query experiences of small businesses and tax agents. Journal of the Australasian Tax Teachers Association (JATTA), Vol 7(1), p 101-122.
  13. Yong, S., & Cheng, A. (2011). The Inland Revenue’s Taxpayer Charter and the small business community. New Zealand Journal of Taxation Law and Policy, Vol 17(3), p 1-21.
  14. Cheng, A., & Yong, S. (2011). Explorations of structure and choice in taxing Capital Gains in New Zealand: Tax practitioners' perspectives. Social and Management Research Journal, Vol 8(1), p 51-84.
  15. Yong, S., & Rametse, N. (2010). The influence of procedural fairness on the small business entrepreneurs and their perceptions of the tax authority: A case study approach. International Review of Business Research Papers, Vol 6(1), p 487-512.
  16. Rametse, N., & Yong, S. (2009). Small business taxpayers' attitudes to complying with a tax system: Lessons and experiences from Australia and New Zealand. Journal of Applied Law and Policy, p 83-104.
  17. Yong, S. (2007). The rationale and implications of the New Zealand KiwiSaver. New Zealand Journal of Applied Business Research, Vol 6(1), p 15-30.
  18. Yong, S. (2006). A critical evaluation of the Economic Deterrence Model on tax compliance. New Zealand Journal of Taxation Law and Policy, Vol 12(2), p 95-116.

Awards:

  1. AFAANZ (2016) - Conference research funding for the 2016 ARA conference: $1,000.
  2. Contestable Faculty of Business and Law Research Funding (2016) - Visiting Researcher Professor Wai Fong Chua for the 2016 ARA conference $1,815.
  3. Funding sponsorships for the 2016 ARA conference from the four accounting professional bodies (CA ANZ, CPA Australia, CIMA and ACCA): $6,000.
  4. Contestable Faculty of Business and Law Research Funding (2015) - S. Yong, Narayan, A., Teo, S. Management accounting systems, business strategy and Human Capital Management: A Meta-Analytic Study: $6,980.
  5. Contestable Faculty of Business and Law Research Funding (2015) – S. Yong. A comparative study of the GST/VAT systems in the OECD and developing countries and Real Property Transactions: $8,000.
  6. Contestable Faculty of Business and Law Research Funding (2014) – S. Yong. A taxonomy of the tax compliance factors of individual and business taxpayers: $6,891.
  7. Won the CPA Best Paper award at the 2016 ARA Conference: Fung, K. and Yong, S. (2016), The Goods and Services Tax Impact on Retirement Villages in Australia and New Zealand.
  8. 2013 Auckland University of Technology Student Movement (AUSM) Best Lecturer award in the Faculty of Business and Law awards
  9. 2009 Auckland University of Technology Student Movement (AUSM) Best Lecturer award in the Faculty of Business and Law awards
  10. 2008/2009 Faculty of Business award for the “Overall highest student satisfaction” in the Bachelor of Business program: Financial Management
  11. 2008/2009 Faculty of Business award for the “Overall highest student satisfaction” in the Masters in Business Administration program: Management Accounting for Decision Making
  12. 2007/2008 Faculty of Business award for the “Overall highest student satisfaction” in the Bachelor of Business program: Financial Management
  13. 2006/2007 AUT Vice Chancellor’s Excellence in Teaching Award (Most Commendable)
  14. 2003/2004 AUT Vice Chancellor’s Distinguished Teaching Award

Other Research and Supervisory activities:

    • Sue has supervised successfully four Honours students in Taxation. Topics of tax dissertation include: Comparative GST between Australia and New Zealand, GST treatment on retirement homes in Australia and New Zealand, Tax avoidance in New Zealand and the New Zealand KiwiSaver.
    • Sue is currently co-supervising with Professor Marilyn Warring a PhD student who is undertaking a thesis entitled: Impact evaluation of the Tongan revenue reforms.
    • Sue has been the external examiners for Taxation Honours and Masters dissertations for Griffiths University, Brisbane Australia and the University of Canterbury, New Zealand.
    • Sue was the principal organiser for the 2016 Auckland Region in Accounting (ARA) conference. She is also AUT’s representative for the ARA Research Committee which is made up of University of Auckland, AUT, Massey University, UNITEC and Manukau Institute of Technology.