Emeritus Professor Jill Hooks staff profile picture

Contact details +6492136288

Emeritus Professor Jill Hooks DipTchg, PhD, MMgt, BBS

Emeritus Professor

School of Accountancy

JIll's research is mainly focused on disclosures in corporate annual reports.   She has developed best practice disclosure indices for the NZ electricity industry (both network and generators), environmental reporting, and Malaysian local authorities.   Jill’s continuing interest in the NZ electricity industry has resulted in publications related to financial performance, ownership structures, changes in annual reporting since corporatisation and relationships in the industry.   She has also examined reporting by NZ schools, accounting policy choices of NZ entities, reporting of intellectual capital in NZ corporate reports and reporting of environmental issues by NZ companies.  Three historical studies have examined the history of standard value accounting in NZ, the role of accounting in an Australasian sugar refinery, and the history of women chartered accountants in NZ. More recently, Jill has been researching the annual reporting of charities in NZ and Australia.  She has published in a number of academic journals including the following A ranked (ABDC list) journals: Accounting, Auditing & Accountability, The British Accounting Review, Abacus, Financial Accountability & Management (FAM), Critical Perspectives on Accounting, Accounting & Finance Journal.

Jill is s a member of the Chartered Accountants Australia and New Zealand and a fellow of CPA Australia.  In 2020 she was awarded the CPA Australia New Zealand Divisional President's Award for Excellent (Service and Leadership).

Following a long career in academia, Jill is now retired and holds the position of Emeritus Professor of Accountancy.  She is still involved with the School of Accountancy and Massey University.  She is a member of the School of Accountancy Advisory Board and has undertaken various projects for the School and the University.  She continues to do research. 

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Contact details

  • Ph: +64 (09) 414 0800 ext 43288
    Location: MBS 1.38, Massey Business School
    Campus: Albany


  • Diploma in Teaching - Teachers College Auckland (1967)
  • Doctor of Philosophy - University of Waikato (2001)
  • Master of Management Studies - University of Waikato (1996)
  • Bachelor of Business Studies - Massey University (1990)

Prizes and Awards

  • Research funding $7,500: "The impact of international financial reporting standards: a study of early adopters in New Zealand" (with W. Stent and M. Bradbury). From: Accounting & Finance Association of Australia and NZ - (2008)
  • Research funding $2,500 for research project on the history of standard values in NZ. The funding was for travel and accommodation costs to Wellington and Christchurch to search archival material in the libraries and at NZICA. From: NZ Institute of Chartered Accountants - (2008)
  • Awarded an Institute of Chartered Accountants Travel Grant 30/7/03 From: Institute of Chartered Accountants - (2003)
  • Massey University Grant Development Fund for Talent Flow project $24,500 (to the research team) From: Massey University - (2004)
  • Emerging Researcher Award, "College of Business, Massey University. Although the title (now changed to Advanced Researcher Award) suggests a junior researcher, the intention is to recognise someone with a record of scholarly output, contribution to the research environment and recognition by peers for excellence in their field of research. There are over 200 staff in the College of Business and the award is highly competitive. From: Massey University - (2003)
  • Massey University Research Fund grant for project: "Constitutent participation in international interpretations", $9,200. Submissions to the International Financial Reporting Interpretations Committee (IFRIC) of the International Accounting Standards Bd have been analyzed in order to examine lobbying behaviour and participants' influence on standard setting. From: Massey University - (2007)
  • Research Funding $1,500 (NZ Institute of Chartered Accountants) to travel to Sydney for Asian Pacific Interdisciplinary Accounting Research Conference (APIRA). Two papers presented and two reviewed. From: NZ Institute of Chartered Accountants - (2010)
  • Best paper award, Accounting Historians Journal, "Farmers, politics, and arithmetic: the history of standard values - an accounting convenience or political arithmetic?" Vol.38 (2), 47-74. - (2012)

Research Expertise

Research Interests

 Annual report disclosures (both public and private sector) including environmental reporting. Diverse research concerning the NZ electricity industry.  Reporting by NZ and Australian charities.


Resource Development and Management

Area of Expertise

Field of research codes
Accounting Theory and Standards (150101): Accounting, Auditing and Accountability (150100): Commerce, Management, Tourism And Services (150000): Financial Accounting (150103): Sustainability Accounting and Reporting (150106)


Financial reporting

Annual reporting

Research Projects

Summary of Research Projects

Position Current Completed
Project Leader 0 1
Team Member 0 1

Completed Projects

Project Title: What can dissenting opinions on IFRS reveal about accounting concepts and IASB voting coalitions?

This is a joint School of Accountancy - Institute of Information and Mathematical Sciences study. It comprises two parts. First, we analyze dissenting opinions to existing international accounting standards. The International Accounting Standards Board has a project to revise its conceptual framework. Once completed, the revised Framework will set the basis for setting international accounting standards for the next 10 to 20 years. The conceptual arguments contained in dissenting opinions should inform the conceptual framework revision project. The second study examines if voting coalitions have arisen in the setting of international accounting standards and, if so, the determinants of these coalitions. Potential explanations for coalitions relate to the (1) background of board members, (2) the country of board members, and (3) the nature of the accounting standard. For (1) and (2) we will test explanations from the literature on the determinants of international accounting practices. For example, potential determinants will relate to attributes the board member's country (e.g., code law or common law); or the board member's prior position (e.g., user, preparer, regulator, or auditor of financial statements).Voting coalitions have implications for Board membership and composition and therefore the content of accounting standard.
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Date Range: 2007 - 2008

Funding Body: Massey University

Project Team:

Teaching and Supervision

Teaching Statement

PhD students

Masters students research reports

Summary of Doctoral Supervision

Position Current Completed
Main Supervisor 0 2
Co-supervisor 0 2

Completed Doctoral Supervision

Main Supervisor of:

  • 2016 - Varsha Kashyap - Doctor of Philosophy
    Determinants of Carbon Financial Accounting and Carbon Disclosure Practices: An exploratory study on firms affected under emission trading schemes
  • 2010 - Norida Basnan - Doctor of Philosophy
    An investigation into the performance reporting practices and accountability of Malaysian Local Authorities

Co-supervisor of:

  • 2017 - Kim Mear - Doctor of Philosophy
    Information Relevance of Deferred Tax
  • 2012 - Warwick Stent - Doctor of Philosophy
    A Study of Early and Late Adopters of International Financial Reporting Standards in New Zealand