Dr Sue Yong

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Senior Lecturer

Email: sue.yong@aut.ac.nz

ORCID: ORCID logo https://orcid.org/0000-0002-6827-605X

Qualifications:

  • Member, Australasian Teachers Tax Association (ATTA)
  • Member, Chartered Accountants Australia and New Zealand

Overview:

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.

Research interests:

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 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.

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

Teaching summary:

Taxation for Accounting Studies
Management Accounting
Cooperative Education and Applied Projects

Professional activities:

Appointment, affiliation, and membership

  • Member, Australasian Teachers Tax Association (ATTA) (2006 - ongoing)
  • Member, Chartered Accountants in Australia and New Zealand (CAANZ) (2000 - ongoing)

Award, prize, fellowship, and scholarship

  • 2016 ARA conference CPA Best Paper Award, Cheril Calling - Manager of CPA Australia
  • Faculty of Business, Economics and Law Research Contestable Funding, Faculty of Business, Economics and Law Research Committee
  • Sponsorships for the 2016 Auckland Region in Accounting (ARA) conference, CAANZ, CPA Australia, ACCA and CIMA Accounting Professional Bodies
  • AFAANZ Conference grant, AFAANZ
  • AUT Faculty of Business and Law Contestable Research Funding, AUT Faculty of Business Research Committee
  • AUSM Best Lecturer in the Faculty of Business and Law 2013 and 2009 awards, AUT Student Union Movement (AUSM) (2013)

Editorship, reviewing, examining, and judging

  • Journal reviewer for a tax and accounting paper submission, Pacific Accounting Review (2020)
  • Reviewer for Climatic Change Journal, Climatic Change: an interdisciplinary, international journal (2020)
  • Journal paper reviewer, Journal of Australian Taxation (2020)
  • Reviewer for journal submission, Journal of the Australasian Tax Teachers Association (2020)
  • Reviewer for Meditari Accountancy Research, Meditari Accountancy Research (2020)
  • Journal Reviewer, Eastern European Economics (2019)

Other professional recognition

  • New Zealand PhD thesis examiner for Victoria University of Wellington, Victoria University of Wellington (2019)

Invitation to present research

  • Research Seminar - Business School, Griffith University, Australia, Brisbane, Australia (2019)

Research outputs:

Journal articles

  • Yong, S., & Freudenberg, B. (2020). Perceptions of tax compliance by SMEs and tax practitioners in New Zealand: A divergent view?. New Zealand Journal of Taxation Law and Policy, 26(1), 57-85.

  • Yong, S. S., & Maples, A. (2019). The Tax Working Group and capital gains tax in New Zealand: A missed opportunity?. Journal of Australian Taxation, 21(2), 65-84.

  • Yong, S. (2019). Pride or prejudice: Accounting and Polynesian entrepreneurs. Pacific Accounting Review, 31(2), 182-207. doi:10.1108/PAR-10-2017-0084

  • Yong, S., Lo, K., Freudenberg, B., & Sawyer, A. (2019). Tax compliance in the new millennium: Understanding the variables. Australian Tax Forum, 34(4), 766-808.

  • Yong, S., & Feng, K. (2018). The goods and services tax impact on retirement villages in New Zealand and Australia. New Zealand Journal of Taxation Law and Policy, 24(4), 367-380. Retrieved from https://www-westlaw-co-nz.ezproxy.aut.ac.nz/

  • Yong, S., & Vosslamber, R. (2018). Race and tax policy: The case of the Chinese poll tax. Journal of Australian Taxation, 20(1). Retrieved from http://www.jausttax.com/

  • Yong, S. E., & Martin, F. (2017). Tax compliance of ethnic minority immigrant entrepreneurs: A social capital perspective. eJournal of Tax Research, 15(1). Retrieved from https://www.business.unsw.edu.au/research/research-journals/atax-journal

  • Yong, S., & Martin, F. (2016). Tax compliance and cultural values: The impact of "individualism and collectivism" on the behaviour of New Zealand small business owners. Australian Tax Forum, 31(2). Retrieved from https://www.taxinstitute.com.au/

  • 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, 22(June). Retrieved from http://www.thomsonreuters.co.nz/

  • Yong, S. E. (2015). The New Public Management (NPM) and tertiary education: A blessing in disguise for academics. New Zealand Journal of Applied Business Research, 13(1). Retrieved from https://www.manukau.ac.nz/

  • 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, 20. Retrieved from https://www.thomsonreuters.co.nz/

  • 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, 20(1). Retrieved from https://www.thomsonreuters.co.nz/

  • Yong, S. (2012). Procedural justice and audit-query experiences of small businesses and tax agents. Journal of the Australasian Tax Teachers Association, 7(1). Retrieved from http://www.asb.unsw.edu.au/

  • 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, 8(1).

  • Yong, S., & Cheng, A. (2011). The inland revenue's taxpayer charter and the small business community. New Zealand Journal of Taxation Law and Policy, 17(3).

  • 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, 6(1).

  • 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.

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