Dr Muhammad Bilal Farooq

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Senior Lecturer - Accounting

Phone: +64 9 921 9999 – ext: 5046

Email: muhammad.farooq@aut.ac.nz

Qualifications:

  • PhD in Accounting, University of Waikato, New Zealand
  • MSc International Business, Monash University, Australia
  • BSc (Hon) Applied Accounting, Oxford Brookes University, UK
  • ACCA (Affiliate), Association of Chartered Certified Accountants, UK

Memberships and Affiliations:

  • ACCA (Affiliate), Association of Chartered Certified Accountants, UK

Biography:

Bilal is a senior lecturer in Accounting and joined AUT in 2016 having completed his PhD from the University of Waikato. His doctoral research examines sustainability accounting technologies with a focus on sustainability reporting and sustainability assurance. His thesis examines the institutional efforts of sustainability reporting managers and sustainability assurance providers as they attempt to embed and routinise sustainability reporting and sustainability assurance within organisations.

Bilal has audit experience having trained with an EY (Big Four) member firm as well as corporate accounting experience. He has over 10 years of experience teaching auditing, corporate governance, financial accounting, business law and sustainability accounting to university (undergraduate and postgraduate level) and professional accounting qualification (ACCA) students.

Teaching Areas:

  • Auditing (Masters in Professional Accounting - MPA)
  • Financial Accounting (Masters in Professional Accounting - MPA)
  • Sustainability Accounting and Reporting (Bachelor of Business - BBus)
  • Accounting for Decision making (Bachelor of Business - BBus)
  • Sustainability Accounting and Accountability (Master of Business - MBus)

Research Areas:

  • Sustainability accounting technologies (including sustainability reporting and assurance)
  • Integrated reporting and assurance of integrated reports
  • Audit and assurance
  • Development of the accounting profession
  • Institutional work and institutional theory
  • Research methods and methodology

Research Summary:

Journal articles

  • Farooq, M.B. & De Villiers, C. (Forthcoming). Understanding how managers institutionalise sustainability reporting: Evidence from Australia and New Zealand, Accounting, Auditing & Accountability Journal, forthcoming. [ranked A, ABDC List]
  • Farooq, M. B. (2018). A review of Gadamerian and Ricoeurian hermeneutics and its application to interpretive accounting research, Qualitative Research in Organizations and Management, 13(3), 261-283 [ranked B, ABDC List]
  • Farooq, M. B., & De Villiers, C. (2018, Forthcoming). The Shaping of Sustainability Assurance through the Competition between Accounting and Non-Accounting Providers, Accounting, Auditing & Accountability Journal [ranked A on the ABDC List]
  • Farooq, M.B., Ahmad, A. & Nadeem, M. (2018). Sustainability Reporter Classification Matrix: Explaining variations in disclosure quality, Meditari Accountancy Research, 26(2), 334-352. [ranked C, ABDC List, Scopus’ CiteScore metric, e.g., places the journal 14th out of 127 global accounting journals]
  • Farooq, M.B. & De Villiers, C. (2017). Telephonic Qualitative Research Interviews, when to consider them and how to do them, Meditari Accountancy Research, 25(2), 291-316. doi: 10.1108/MEDAR-10-2016-0083 [ranked C, ABDC List, Scopus’ CiteScore metric, e.g., places the journal 14th out of 127 global accounting journals]
  • Farooq, M. B., & De Villiers, C. (2017). The market for sustainability assurance services. Pacific Accounting Review, 29(1), 79-106. doi: 10.1108/PAR-10-2016-0093 [ranked B, ABDC List]

Book chapters

  • Farooq, M. B., & Maroun, W. (2017). Why organizations voluntarily report – institutional theory and institutional work. In C. De Villiers, & W. Maroun (Eds.), Sustainability Accounting and Integrated Reporting. Abingdon, UK.
  • Farooq, M. B., & De Villiers, C. (2017). Assurance of sustainability and integrated reports. In C. De Villiers, & W. Maroun (Eds.). Sustainability Accounting and Integrated Reporting. Abingdon, UK: Routlege.
  • Farooq, M.B., & De Villiers, C. (2018). Sustainability Assurance: Who Are the Assurance Providers and What Do They Do? In S. Arvidsson (Eds.), Challenges in Managing Sustainable Business: Reporting, Taxation, Ethics and Governance. Palgrave Macmillan.

Doctoral thesis

  • Farooq, M. B. (2016). Examining the institutional work of sustainability reporting managers and sustainability assurance providers: An institutional work perspective. (Doctoral Thesis, University of Waikato, University of Waikato, Te Whare Wananga o Waikato, Gate 1 Knighton Road, Private Bag 3105, Hamilton 3240, New Zealand). URL http://hdl.handle.net/10289/10812

Conference papers

  • Farooq M. B. (2018). Understanding how the competition between the ICAP and the ACCA and its impact on the Pakistani Accounting Profession, 2018 AFAANZ Conference, Auckland, New Zealand, 30 Jun to 3 Jul 2018.
  • Farooq M. B. (2018). The ICAP, the ACCA and the Pakistani accounting profession: An institutional work perspective, 11th Accounting History Special Interest Group Symposium (SIG2), Auckland, New Zealand, 30 Jun 2018.
  • Farooq M. B., & de Villiers C (2017). Institutionalising sustainability reporting: The efforts undertaken, the mechanisms used and the challenges faced by sustainability reporting managers, 16th Australasian Centre for Social and Environmental Accounting Research Conference. Denarau, Fiji, 7 - 9 Dec 2017.
  • Farooq M. B., & de Villiers C (2017). Institutionalising sustainability reporting: The efforts undertaken, the mechanisms used and the challenges faced by sustainability reporting managers, 7th New Zealand Sustainability Accounting Research Symposium 2017, Wellington, NZ, 01 Sep 2017.
  • Farooq M. B., & de Villiers C (2017). How managers prepare sustainability reports and undertake materiality assessments Auckland, New Zealand (AUT, Accounting department seminar series).
  • Farooq M. & De Villiers, C. (2017). Of accountability and institutionalisation, Auckland University of Technology, Auckland, New Zealand (AUT, Accounting department seminar series).
  • Farooq, M. B., & De Villiers, C. (2016). Sustainability assurance: A review of the field and avenues for future research. In Auckland Regional Accounting Conference. Auckland, New Zealand. URL http://www.aut.ac.nz/__data/assets/pdf_file/0008/697103/ARAProgramme_261016-final-version.pdf
  • Farooq, M. B., & De Villiers, C. (2016). Competition in the Sustainability Assurance Market: The Institutional Work of Different Sustainability Assurance Providers. Auckland, New Zealand (AUT, Accounting department seminar series).
  • Farooq, M. B., De Villiers, C., Davey, H., Botes, V., & Arunachalam, M. (2016). Credibility enhancement and value addition: Exploring the institutional efforts of sustainability assurance providers. In Australasian - Centre for Social and Environmental Accounting Research Conference. Adelaide, Australia. URL http://www.unisa.edu.au/Research/CAGS/A-CSEAR-2016/
  • Farooq, M. B., & De Villiers, C. (2016). Competition in the sustainability assurance market: The institutional work of different sustainability assurance providers. In 6th New Zealand Sustainability Accounting Research Symposium 2016. Christchurch, New Zealand.
  • Farooq, M. B., & De Villiers, C. (2015). Understanding how accountants and non-accountants compete in the market for sustainability assurance: An institutional work perspective. In 14th Australasian Centre on Social and Environmental Accounting Research Conference. Sydney, Australia. URL http://www.academic-conferences.org/conferences/a-csear/
  • Farooq, M. B., & De Villiers, C. (2015). Materiality assessment in sustainability reporting: An institutional work perspective. In 5th Annual NZ SARS Symposium 2015. Auckland, New Zealand.
  • Farooq, M. B. (2015). Qualitative telephone interviews: Strategies for success. In 18th Annual Waikato Management School Student Research Conference 2015. Hamilton, New Zealand. URL http://researchcommons.waikato.ac.nz/handle/10289/9376

Current Research Projects:

  • Auditing Integrated Reports (research proposal stage)
  • Accounting profession/professionalization in:
    • Pakistan (write up stage)
    • Malaysia (data collection stage)
    • Vietnam (data collection stage)
  • Materiality in sustainability reporting (write up stage)
  • Accounting for sustainability at a macro level (data collection stage)

Awards:

  • AUT Contestable Funds Grant 2019 – NZD 3,000 awarded.
  • Awarded best paper at the eleventh Accounting History Symposium which was held on Saturday, 30 June 2018, at Cordis Auckland
  • “The market for sustainability assurance services” published in Pacific Accounting Review has been selected by the editorial team as Highly Commended in the 2018 Emerald Literati Awards
  • Outstanding Reviewer for Meditari Accountancy Research in the 2018 Emerald Literati Awards, Emerald Publishing Ltd. 04 Jul 2018
  • Outstanding Reviewer for Meditari Accountancy Research in the 2017 Emerald Literati Awards, Emerald Publishing Ltd. 19 May 2017
  • Awarded the ACCA Best Paper Award at the 2016 Auckland Regional Accounting (ARA) Conference. 22 November 2016, Awarded by Association of Chartered Certified Accountants
  • Awarded the Best Conference Paper by an ECR at the Australasian CSEAR (A-CSEAR) Conference 2016. 8 December 2016
  • Awarded a full doctoral scholarship, covering annual tuition fee and a monthly stipend for a three-year PhD program, from the Institute of Business Research, University of Waikato.