Dr Neal Arthur
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Dr Neal Arthur

BEc MCom (Hons) UNSW ; PhD; CPA; ACA
Senior Lecturer
+61 2 9351 6624
+61 2 9351 6638
Dr Neal Arthur

Neal Arthur's current research areas are corporate governance and corporate regulation. In particular, his research has examined the economic determinants of corporate board composition and leadership, including the interaction between takeover markets and board composition as well as firm specific determinants of board composition and leadership. He is currently doing research on directors' liability and "safe harbour" rules and the relationship between corporate governance and earnings management.

Neal Arthur has contributed articles toAustralian Journal of Management, Australian Accounting Review, Charter, Corporate Governanceand theJournal of Corporate Finance. In addition, he is the co-author of the bookAccounting for Corporate Combinations and Associations. Prior to joining the Faculty he lectured in accounting at the University of New South Wales and was a visiting lecturer at the University of Texas at Austin and the University of Washington in St Louis. Before joining academia he was a practising accountant for an international public accounting firm.

My research focuses on corporate financial reporting – in particular the economic incentives that affect disclosure decisions and the consequences of financial reporting choices for financial statement users and markets. An empirical archival approach is employed. One particular area of research is on the incentives that managers face to report earnings that meet or beats earnings targets such as analysts’ earnings forecasts and how these incentives affect financial accounting choices. The consequences of financial reporting choices studied includes the information content of accounting information measured using the ability of accounting information to predict future returns. One example is research that examines the information content of the components of other comprehensive income. Another stream of research examines the examines the value relevance of accounting information measured by the association between accounting information and share prices. An example is research that examines the value relevance of the components of other comprehensive income. Together, this research helps inform both managers’ accounting choices and policy debates relating to the disclosure of accounting information. This includes policy debates relating to the disclosure of other comprehensive income and segment reporting information where there are notable differences between the requirements of US financial reporting regulations (US GAAP) and international financial reporting standards (IFRS).

  • ACCT6010 Advanced Financial Reporting
  • BUSS4002 Business Honours Specialisation A
  • BUSS4102 Accounting Honours A
  • BUSS4103 Accounting Honours B


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