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Prof Michael Bradbury staff profile picture

Contact details +64 (09) 414 0800  ext. 43291

Prof Michael Bradbury PhD, MCom

Research Professor

School of Accountancy

His research interests are in the area of corporate financial reporting, financial analysis  and governance. He has recently begun working on public sector data, with particular interest in local councils. He has over 60 peer reviewed publications (including articles in Journal of Accounting Research, The Accounting Review, Journal of Accounting and Public Policy, Abacus, Accounting and Finance, Journal of Corporate Finance) and over 50 articles in professional journals. He is currently an associate editor of the Australian Journal of Management, and has been an editor of Pacific Accounting Review and an associate editor of Accounting & Finance and Meditari Accountancy Research. He is on the board of ten research journals.

He is actively involved in professional accounting activities, including:

 Accounting and Finance Association of Australia and New Zealand: 

            College of Past Presidents 2011 - current

            Executive Committee 1990-1993

            New Zealand President 1992 and 1993

 Institute of Chartered Accountants of New Zealand:

            FMA Division Auckland Branch Committee 1980-1983

International Association for Accounting Education and Research

            Executive Board 2012 -2013

 Quantitative Accounting Research Network 2012 to current date

             Founding board member

In 2001 he received the Accounting Association of Australia and New Zealand (AAANZ) Outstanding Contribution to Practice Award and in 2002 he was made Life Membership of the AAANZ. 

His consulting includes litigation support for business valuations and accounting opinions.

 

Michael Bradbury is a professor in Accounting at Massey University.  He has had extensive involvement in accouting standard setting: International Joint Working Group of Standard Setters, Financial Instruments 1998-2000; Financial Reporting Standards Board(NZ)  2000–2009; International Financial Reporting Interpretations Committee 2004-2008; International Financial Reporting Standards Advisory Council 2012-2014; External Reporting Board (XRB) 2016 to 2018.  Prior to his university career he spent 10 years with a large accounting firm in London and Auckland. He is a life member of AFAANZ and in 2001 was awarded the Outstanding Contribution to Practice.

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Professional

Contact details

  • Ph: +64 (09) 414 0800 ext 43291
    Location: MBS 1.13, Massey School of Business
    Campus: Albany

Qualifications

  • Doctor of Philosophy - University of Auckland (1990)
  • Master of Commerce - University of Auckland (1976)

Research Expertise

Research Interests

Voluntary disclosure

IFRS conceptual framework

Financial reporting

Financial analysis

Auditing

International Financial Reporting Standards

Public sector

Thematics

Resource Development and Management, Health and Well-being

Area of Expertise

Field of research codes
Accounting Theory and Standards (150101): Accounting, Auditing and Accountability (150100): Auditing and Accountability (150102): Business and Management (150300): Commerce, Management, Tourism And Services (150000): Corporate Governance and Stakeholder Engagement (150303): Financial Accounting (150103): International Accounting (150104): Sustainability Accounting and Reporting (150106): Taxation Accounting (150107)

Keywords

Financial reporting

International Financial Reporting Standards

Public sector accounting

Governance

Audit Committee

Financial Analysis

Capital Budgeting

Business Valuation

Research Projects

Summary of Research Projects

Position Current Completed
Project Leader 0 7

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:

Research Outputs

Teaching and Supervision

Teaching Statement

Advanced financial reporting

Financial statement analysis

Research methods.

Summary of Doctoral Supervision

Position Current Completed
Supervisor 0 5
Co-supervisor 1 0

Current Doctoral Supervision

Co-supervisor of:

  • Sunil Lakhani - Doctor of Philosophy
    The strategic logic of creating business value through intangibles

Completed Doctoral Supervision

Supervisor of:

  • 2018 - Oyuntsend Chagnaadorj - Doctor of Philosophy
    The predictive ability and classification shifting of discontinued operations under IFRS 5
  • 2018 - Fawad Ahmad - Doctor of Philosophy
    The Impact of Corporate Political Connections and Political Instability on Audit Fees and Earnings Quality in Pakistan
  • 2017 - Kim Mear - Doctor of Philosophy
    Information Relevance of Deferred Tax
  • 2012 - Shahwali Khan - Doctor of Philosophy
    Volatility, Value Relevance and Predictive Power of Comprehensive Income
  • 2012 - Warwick Stent - Doctor of Philosophy
    A Study of Early and Late Adopters of International Financial Reporting Standards in New Zealand

Media and Links

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