Senior Lecturer in Tax and Accounting
Phone: : +64 9 921 9999 - ext. 5721
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 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.
Other Research and Supervisory activities: