Doctor of Philosophy candidate
The opportunity to work and interact with brilliant academic staff was one of the reasons that attracted her to AUT, says Tien Nguyen who came to AUT as an international student from Vietnam to study a PhD in accounting.
“AUT is a great place to study. The academic staff are really committed to mentoring and collaborating with students, and I appreciate the research infrastructure to support doctoral students. I’m grateful for my time as a doctoral student here and would definitely recommend applying to AUT.
“My goal is to pursue a career in academia and to push myself to new heights. With the high-quality research skills and professional networks I’ve developed throughout my time at AUT, I feel totally prepared to pursue my career in academia once I graduate from AUT.”
Closing the gaps on goodwill accounting
For her PhD thesis, Tien is focusing on goodwill accounting treatment, a topic of much controversy in the accounting discipline.
“My doctoral thesis examines the value relevance and representational faithfulness of goodwill accounting in ten Asia-Pacific countries whose institutional environments vary greatly. Prior studies on goodwill accounting focused on developed economies with institutional settings that are different from Asian countries.
“Since the International Financial Reporting Standards are being implemented across the world, it’s important that we have evidence on the relative merits of alternative goodwill accounting approaches from diverge settings. Therefore, my thesis seeks to fill in this gap in the goodwill accounting literature and provide evidence from diverse institutional settings in the Asia-Pacific region.”
Resources to support high-quality research
There have been many highlights throughout her studies, Tien says.
“I have ample resources for conducting high-quality research in the field of accounting and, most importantly, I have supportive mentors who have invested in me. They have made me realise the importance of going deep and being broad in my research. They also taught me that a true scholar is a life-long learner who is always curious and modest.”
Seeing her research recognised by key accounting organisations has been another highpoint for Tien.
“Under the brilliant guidance of Professor Asheq Rahman and Dr Humayun Kabir I was presented with the CPA Best PhD Paper Award at the Auckland Regional Accounting (ARA) conference in 2017, and the PhD Student Grant in the International Accounting Section by the American Accounting Association in 2015 and 2018. All of these are highlights of my PhD journey.”