Professor Greg Shailer
BCom MCom PhD CA FCPA
Director, Australian National Centre for Audit & Assurance Research. (ANCAAR)
ANU College of Business and Economics
Areas of expertise
- Accounting, Auditing And Accountability 1501
- Corporate Governance And Stakeholder Engagement 150303
- Business Ethics 500102
Research interests
- Corporate governance
- Corporate accountability
- Institutions and culture
- Economics and regulation of auditing
Biography
For up-to-date details, including recent publications, see my CBE web page:
https://cbe.anu.edu.au/about/staff-directory/professor-greg-shailer
Publications
- Wang, K & Shailer, G 2022, 'Multiple performance criteria for government-controlled firms', International Review of Economics and Finance, vol. 79, pp. 75-96.
- Zamir, F, Shailer, G & Saeed, A 2022, 'Do corporate social responsibility disclosures influence investment efficiency in the emerging markets of Asia?', International Journal of Managerial Finance.
- Xiao, X & Shailer, G 2022, 'Stakeholders’ perceptions of factors affecting the credibility of sustainability reports', British Accounting Review, vol. 54 no. 1.
- Azizkhani, M, Daghani, R & Shailer, G 2018, 'Audit Firm Tenure and Audit Quality in a Constrained Market', The International Journal of Accounting, vol. 53, no. 3, pp. 167-182pp.
- Wang, K & Shailer, G 2018, 'Does Ownership Identity Matter? A Meta-analysis of Research on Firm Financial Performance in Relation to Government versus Private Ownership', Abacus, vol. 54, no. 1, pp. 1-35.
- Cullen, G, Gasbarro, D, Monroe, G , Shailer, G & Zhang, Y. 2018, 'Bank Audit Fees and Asset Securitization Risks', Auditing: A Journal of Practice and Theory, 37(1): 21-48.
- Wang, K & Shailer, G 2017, 'Family ownership and financial performance relations in emerging markets', International Review of Economics and Finance, 51: 82-98
- Lu, L, Shailer, G and Y, Yu, 2017, 'Corporate Social Responsibility Disclosure and the Value of Cash Holdings', European Accounting Review , 26(4): 729-753.
- Arens, A, Best, P, Shailer, G, Fiedler, B, Elder, JR, Beasley, M. 2017. Auditing, Assurance Services and Ethics in Australia: An Integrated Approach 10th Edition. Pearson Education Australia.
- Richardson, A & Shailer, G 2016, The state of competition in the Australian mobile resale market. A study of Australian MNOs and MVNOs. The Australian National University & Australian Communications Consumer Action Network, Canberra
- Lu, L., Shailer, G and M. Wilson, 2016, 'Corporate Political Donations: Influences from Directors' Networks', Journal of Business Ethics, 135(3): 461-481.
- Shailer, G & Wang, K 2015, 'Government ownership and the cost of debt for Chinese listed corporations', Emerging Markets Review, 22:1-17.
- Wilson, M & Shailer, G 2015, 'Information Asymmetry and Dual Distribution in Franchise Networks', Journal of Business Finance and Accounting, vol. 42, no. 9-10, pp. 1121-1153.
- Wang, K & Shailer, G 2015, 'Ownership Concentration and Firm Performance in Emerging Markets: A Meta-analysis', Journal of Economic Surveys 29 (2), 199–229. (First published online: 16 October 2013)
- Daniliuc, S., Bilson, C. & Shailer, G. 2014, 'The Interaction of Post-Acquisition Integration and Acquisition Focus in Relation to Long-Run Performance', International Review of Finance 14(4): 587-612.
- Bagherpour, M., Monroe, G. & Shailer, G. 2014, 'Government and managerial influence on auditor switching under partial privatization', Journal of Accounting and Public Policy 33(4): 372-390.
- Carey, P., Monroe, G. & Shailer, G. 2014, 'Review of Post-CLERP 9 Australian Auditor Independence Research', Australian Accounting Review 24(4).
- Goode, S., Shailer, G., Wilson, M. et al. 2014, 'Gifting and Status in Virtual Worlds', Journal of Management Information Systems 31(2): 171-210.
- Azizkhani M, Monroe G & Shailer G. 2013, 'Auditor Partner Tenure and Cost of Equity Capital', Auditing: A Journal of Practice and Theory, vol. 31, no. 1, pp. 183-202.
- Arens A, Best P, Shailer G, et al. 2013, Auditing, Assurance Services & Ethics in Australia: An Integrated Approach, 9th edition, Pearson Australia.
- Wang, K & Shailer, G 2013, 'Meta-analysis of Auditor Firm Tenure and Audit Quality', The 11th Annual Australian National Centre for Audit and Assurance Research (ANCAAR) Audit Research Forum, Australian National University, Canberra.
- Wang, K & Shailer, G 2013, 'Meta-Analyses of Ownership Identity and Corporate Performance in Emerging Markets', 26th Australasian Finance & Banking Conference (2013), UNSW Press, Sydney, Australia.
- Wang, K, Shailer, G & Dhaliwal, D 2013, 'Government ownership and the cost of capital', 2013 Asian Finance Association (ASFA) Annual Conference, Asian Finance Association (ASFA), China.
- Wang K & Shailer G. 2013. 'Government Ownership and the Cost of Debt: Evidence from Chinese Listed Corporations', AFAANZ 2013 Conference, Accounting and Finance Association of Australia and New Zealand (AFAANZ), Australia.
- Cullen, G, Gasbarro, D, Monroe, G Shailer, G, Zhang, Y 2013, 'Aligning Off Balance Sheet Risk, On Balance Sheet Risk and Audit Fees: A PLS Path Modeling Analysis', AFAANZ 2013 Conference, Accounting and Finance Association of Australia and New Zealand (AFAANZ).
- Cullen, G, Gasbarro, D, Monroe, G, Shailer, G, Zhang, Y 2013, 'Bank Audit Fees and Asset Securitization Risks', International Symposium on Auditing Research - ISAR 2013, UNSW Press, Sydney, Australia.
- Daniliuc, S, Shailer, G & Bilson, C 2012, 'Acquisition process factors and post-acquisition performance', Accounting and Finance Association of Australia and New Zealand Conference (AFAANZ 2012), Accounting and Finance Association of Australia and New Zealand (AFAANZ.
- Wang, K & Shailer, G 2012, 'Government Control and Performance Criteria for Chinese Listed Companies', Accounting and Finance Association of Australia and New Zealand Conference (AFAANZ 2012), Accounting and Finance Association of Australia and New Zealand (AFAANZ), Australia. Melbourne.
- Birt, J & Shailer, G 2011 'Forecasting Confidence Under Segment Reporting', Accounting Research Journal vol. 24 no.3, pp. 245-267
- Daniliuc, S, Bilson, C & Shailer, G 2011, 'The impact of integration and focus on post-acquisition performance', Accounting and Finance Association of Australia and New Zealand Conference (AFAANZ 2011).
- Azizkhani, M, Monroe, G & Shailer, G 2010, 'The Value of Big 4 Audits in Australia', Accounting and Finance, vol. 50, pp. 743-766.
- Arens, A, Best, P, Shailer, G et al 2010, Auditing, Assurance Services & Ethics in Australia: An Integrated Approach, 8th edition, Pearson Australia.
- Arens, A, Best, P, Shailer, G et al 2010, Essentials of Auditing, Assurance Services and Ethics in Australia, Pearson Australia.
- Wang, K & Shailer, G 2010, 'Acquisitions in Chinese Business Groups: Expropriation vs. Propping', Annual Conference of Accounting and Finance Association of Australia and New Zealand (AFAANZ), Accounting and Finance Association of Australia and New Zealand (AFAANZ), Christchurch New Zealand.
- Wang, K & Shailer, G 2010, 'Disentangling the Relation between Ownership Concentration and Corporate Performance in Emerging Markets: A Meta-Analysis', Meta-Analysis of Economics Research Network (MEAR-Net) Colloquium, Conference Organising Committee, USA, pp. 1-49.
- Monroe G & Bagherpour M & Shailer, G, 2009, 'Auditor Switching in an Increasingly Competitive Environment', International Symposium on Auditing Research 2009, Maastricht, Netherlands, June 2009
- Lee, J & Shailer, G 2008, The effects of Board Related Reforms on Investors' Confidence. Australian Accounting Review, vol. 18, no. 2, pp. 123-134.
- Bagherpour, M, Monroe, G & Shailer, G 2008, 'Auditor Switching in an Emerging Market for Auditor Services', Annual Congress of the European Accounting Association 2008, ed. Conference Program Committee, European Accounting Association, Rotterdam The Netherlands, p. 24.
- Wilson, M & Shailer, G 2007, 'Accounting Manipulations and Political Costs: Tooth & Co. Ltd 1910-65', Accounting and Business Research vol. 37 no. 4, pp. 247-265.
- Arens, A, Best, P, Shailer, G et al 2007, Auditing and Assurance Services in Australia: An Integrated Approach, 7th edition, Pearson Education, Australia.
- Shailer, G 2006, 'Contrasts in Anglo-American Corporate Governance Systems', Asian-Pacific Conference on International Accounting Issues 2006, ed. Michael Ortiz, William Jennings, Doug Hensler, Conference Organising Committee, America.
- Azim, M & Shailer, G 2006. 'Substitute and complementary effects of alternate monitoring mechanisms on firm performance'. Accounting and Finance Association of Australia and New Zealand Conference (AFAANZ 2006), Accounting and Finance Association of Australia and New Zealand.
- Lee, J & Shailer, G 2005, 'Australian corporate governance regulations and investors confidence', Accounting and Finance Association of Australia and New Zealand Conference (AFAANZ 2005), ed. AFAANZ Conference Technical Committee, John Wiley & Sons Inc, Melbourne, pp. 1-30.
- Arens, A, Best, P, Shailer, G et al 2005, Auditing and Assurance Services in Australia: An Integrated Approach, 6th edition, Pearson Education, Australia.
- Shailer, G, Cummings, L, Vatuloka, E et al 2004, 'Discretionary Pricing in a Monopolistic Audit Market', International Journal of Auditing, vol. 8, pp. 263-277.
- Shailer, G 2004, Introduction to Corporate Governance in Australia, Pearson Education, Australia.
- Wilson, M & Shailer, G 2004, 'The Term Structure of Discount Rates and Capital Budgeting Practice', Journal of Applied Management Accounting Research, vol. 2, pp. 29-40.
- Shailer, G & Wilson, M 2003, 'A Revised Lesson for Accounting Measurement from Transaction Cost Economics', Australian Accounting Review, 13(1): 66-72.
- Arens, A, Best, P, Shailer, G et al. 2002, Auditing in Australia: An Integrated Approach 5th edition, Pearson Education, Sydney, Australia.
- Greinke, A, Frost-Drury, A & Shailer, G 2001, 'Voluntary administration under Pt 5.3A: opportunities for abuse?', in Agasha Mugasha (ed.), Commercial law: issues for the 21st century, Prospect Media Pty Ltd, St Leonards, NSW, pp. 63-70.
- Shailer, G, Willett, R, Len, Y et al 2001, 'Internationalisation of perceptions of litigation risk', Managerial Auditing Journal, 16(2): 87-102.
- Shailer, G, Stevens, K & Utomo, H 2000, 'EFTPOS impacts on branch banking: an extraorganisation analysis', Australasian Journal of Information Systems, 7(2): 70-77.
- Shailer, G & Vatuloka, H 2000, 'Preferences for the Regulation and Monitoring of Fijian Government Accounting', Asian Review of Accounting 8(2): 104-125.
- Shailer, G & Wilson, M 2000, 'External Collateral and Accounting for Equity in Closely Held Companies', Asian Review of Accounting, 8(Special Issue): 81-96.
- Frost-Drury, A, Greinke, A & Shailer, G 2000, 'Distinguishing Distressed Companies Choosing Voluntary Administration', Accounting, Accountability and Performance, 6(1):19-31.