The University of Western Australia

W/Prof Ann Tarca

Deputy Head of Discipline/Winthrop Professor
Accounting and Finance

Contact details

Address

Accounting and Finance
The University of Western Australia (M250)
35 Stirling Highway
CRAWLEY WA 6009
Australia

Phone

6488 3868

Fax

6488 1047

Email

Ann.Tarca@uwa.edu.au

Qualifications

BCom MAcc PhD W.Aust., ACA

Biography

Ann obtained her undergraduate degree from the University of Western Australia. She qualified as a chartered accountant while employed in the area of client services (accounting and computing) in a large public accounting firm. She also worked as an economic researcher in the State Public Service and lived in Karratha for many years where she taught accounting and other subjects at Karratha College. She has been at the University of Western Australia for the past 13 years. Ann obtained her Master of Accounting and PhD from UWA during this period. Her teaching interests include financial accounting and she is a co-author of the leading accounting textbook Godfrey, Hodgson, Holmes and Tarca (2006) Accounting Theory 6th Edition, John Wiley and Sons, Brisbane.

Ann’s research focuses on international accounting, the adoption of international accounting standards and the regulation of financial reporting, particularly the harmonisation and enforcement of reporting requirements at an international level. She has published in well recognised international and Australian journals and has an author ranking in the world’s top 2% on the Social Sciences Research Network database. Career highlights include holding one of the inaugural KPMG/IAAER research grants (for a project on reporting financial performance) and winning the Blackwell’s/Synergy Award for the most downloaded paper in the Journal of International Financial Management and Accounting in 2006 and 2007 for her 2004 paper entitled “International convergence of accounting practices: Choosing between IAS and US GAAP”.

Key research

Financial accounting standard setting and regulation

International accounting

Publications

Career 10 best

da Silva Rosa, R., J. Filippetto and A. Tarca (2008) “ASIC actions: Canaries for poor corporate governance?” Accounting Research Journal, 21(1): 67-86.

Kaneko, S. and A. Tarca (2008) “Converging to international accounting standards: Views from Japan”. Australian Accounting Review, 18(3): 209-223.

Al-Shammari, B., P. Brown and A. Tarca (2008) “An investigation of compliance with International Accounting Standards by listed companies in the Gulf Co-Operation Council member states.” The International Journal of Accounting, 43(4): 425-447.

Tarca, A. Brown, P.R., Hancock, P. Woodliff, D., Bradbury, M..and van Zijl, T. (2008) “Identifying decision useful information with the matrix format income statement” Journal of International Financial Management and Accounting, 19(2): 185-218.

Brown, P. and A. Tarca (2007) “Achieving high quality, comparable financial reporting: A comparison of independent enforcement bodies in Australia and the United Kingdom”. Abacus, 43(4): 438-473.

Tarca, A. Brown, P.R., Hancock, P. Woodliff, D., Bradbury, M..and van Zijl, T. (2007) “The matrix format income statement: A case study about earnings management and reporting financial performance.” Issues in Accounting Education, 22(4): 607-623.

Brown, P. and A. Tarca. (2005) “A commentary on issues relating to the enforcement of International Financial Reporting Standards in the EU”, European Accounting Review, 14(1): 181-212.

Brown, P. and A. Tarca (2005) “It’s here, ready or not: A review of the Australian financial reporting framework”, Australian Accounting Review, 15(2): 68-78.

Durand, R. B. and A. Tarca. (2005) “The impact of US GAAP reconciliation requirements on choice of foreign stock exchange for firms from common law and code law countries”, European Accounting Review 14(4): 789-813.

Tarca, A. (2004) “International convergence of accounting practices: choosing between IAS and US GAAP”, Journal of International Financial Management and Accounting, 15(1): 60-91.

Recent Publications

Books

Godfrey, J., Hodgson, A., Tarca, A., Hamilton, J., and Holmes, S. (2010) Accounting Theory, 7th edition, John Wiley. Lead Author and Contributor for: Six chapters.

Godfrey, J., Hodgson, A., Holmes, S., and Tarca, A. (2006) Accounting Theory, 6th edition, John Wiley. Contributing author: Five chapters.

Journal Articles

da Silva Rosa, R., J. Filippetto and A. Tarca (2008) “ASIC actions: Canaries for poor corporate governance?” Accounting Research Journal, 21(1): 67-86.

Kaneko, S. and A. Tarca (2008) “Converging to international accounting standards: Views from Japan”. Australian Accounting Review, 18(3): 209-223.

Al-Shammari, B., P. Brown and A. Tarca (2008) “An investigation of compliance with International Accounting Standards by listed companies in the Gulf Co-Operation Council member states.” The International Journal of Accounting, 43(4): 425-447.

Tarca, A. Brown, P.R., Hancock, P. Woodliff, D., Bradbury, M..and van Zijl, T. (2008) “Identifying decision useful information with the matrix format income statement” Journal of International Financial Management and Accounting, 19(2): 185-218.

Brown, P. and A. Tarca (2007) “Achieving high quality, comparable financial reporting: A comparison of independent enforcement bodies in Australia and the United Kingdom”. Abacus, 43(4): 438-473.

Tarca, A. Brown, P.R., Hancock, P. Woodliff, D., Bradbury, M..and van Zijl, T. (2007) “The matrix format income statement: A case study about earnings management and reporting financial performance.” Issues in Accounting Education, 22(4): 607-623.

Durand, R., F. Gunawan and A. Tarca (2006) “Does cross-listing signal quality?” Journal of Contemporary Accounting and Economics, 2(2): 48-67.

Brown, P. and A. Tarca. (2005) “A commentary on issues relating to the enforcement of International Financial Reporting Standards in the EU”, European Accounting Review, 14(1): 181-212.

Brown, P. and A. Tarca (2005) “It’s here, ready or not: A review of the Australian financial reporting framework”, Australian Accounting Review, 15(2): 68-78.

Durand, R. B. and J. Tan and A. Tarca. (2005) “Foreign firms in the less-regulated US market”, Journal of Contemporary Accounting and Economics 1 (1), 103-118.

Durand, R. B. and A. Tarca. (2005) “The impact of US GAAP reconciliation requirements on choice of foreign stock exchange for firms from common law and code law countries”, European Accounting Review 14(4): 789-813.

Tarca, A. (2005) “International convergence of accounting standards: An investigation of the use of IAS options not acceptable under US GAAP” International Journal of Business Studies, 13(1): 67-86.

Tarca, A. (2004) “International convergence of accounting practices: choosing between IAS and US GAAP”, Journal of International Financial Management and Accounting, 15(1): 60-91.

Full Refereed Conference Presentations

AAA International Accounting Group, Mid-year meeting, Tampa, February 2009.

AAA International Accounting Group, Mid-year meeting, San Diego, February 2008; UWA Business School Mining and Energy Conference June 2008; AFAANZ Sydney July 2008; American Accounting Association, Anaheim, August 2008.

EIASM Accounting Regulation Conference Siena 2007; AFAANZ, Gold Coast 2007; European Accounting Association, Lisbon, April 2007; American Accounting Association International Group, Mid year meeting, Charleston, USA, February, 2007.

American Accounting Association, Washington, August 2006; AFAANZ, Wellington, July 2006; European Accounting Association, Dublin, March 2006; UTS Summer Research School, February 2006; AAA International Accounting Group, Mid-year meeting, Los Angeles, January 2006

AFAANZ Melbourne, July 2005; European Accounting Association, Goteborg, May 2005; UTS Summer Research School, Sydney, February 2005.

Roles, responsibilities and expertise

PhD (UWA) Thesis title: International convergence of accounting practice: choosing between IAS and US GAAP
Master of Accounting (UWA) Thesis title: International Harmonisation and Australian Accounting Standards.
Bachelor of Commerce (UWA)

Funding received

UWA “An investigation of the usefulness of accounting data about extractive industry operations” $25,000 (2009).

UWA Business School “International Financial Reporting Standards and analyst forecast accuracy and dispersion” $12,624 (2009).

UWA Business School “Adoption of IFRS and reporting pro forma earnings: An unexpected consequence?”(with Marvin Wee) $12,758 (2007).

UWA Business School “The effect of industry factors on corporate governance quality” (with Millicent Chang) $14,033 (2007).

American Accounting Association Steve Berlin/CITGO Grant (with Cheryl Linthicum and Walter Aerts) “Factors affecting informative MD&A disclosures by SEC domestic and foreign registrants” US$10,000 (2007).

UWA Business School Mining and Energy Research Group Grant (with Robert Durand) “An investigation of the link between accounting policy choice and economic value in extractive industry firms” $11,500 (2007)

UWA “An investigation of ownership, governance and financial transparency following international harmonisation initiatives” $15 000 (2006)

UWA Improving Student Learning “ACCT 3321: Developing on-line student learning resources” (with Matthew Tilling and Eileen Thompson) $2 975 (2006)

UWA Business School “The impact of adoption of International Financial Reporting Standards on corporate communication: Australian evidence” (with Marvin Wee) $9 000 (2006)

AFAANZ “The impact of adoption of International Financial Reporting Standards on corporate communication: Australian evidence” (with Marvin Wee) $6 000 (2006)

IAAER Reporting Financial Performance Research Program (with Philip Brown, Phil Hancock, David Woodliff, Mike Bradbury and Tony van Zijl), “An investigation of the decision usefulness of the matrix format income statement”, US$20 000 (2005).

UWA Business School “An investigation of international comparability of management discussion and analysis reports” $7 722 (2005).

UWA Business School (with Philip Brown) “Achieving high quality, comparable financial reporting: a comparison of independent enforcement bodies in Australia and the United Kingdom” $6 500 (2004).

Memberships

The Institute of Chartered Accountants in Australia (ICAA)
Accounting and Finance Academics of Australia and New Zealand (AFAANZ)
European Accounting Association (EAA)
American Accounting Association (AAA); International Section (IAS)
International Association for Accounting Education and Research (IAAER)

Honours and awards

Emerald Literati Network (2009) Awards for Excellence Outstanding Paper Award Winner.

da Silva Rosa, R., J. Filippetto and A. Tarca (2008) “ASIC actions: Canaries for poor corporate governance?” Accounting Research Journal, 21(1): 67-86.

UWA Excellence in Teaching Nomination (2008) Lecturer (large class) Award.

Wiley-Blackwell (2008) Abacus Download rank as at June 2008: Number 13 in top 20 for Brown, P. and A. Tarca (2007) “Achieving high quality, comparable financial reporting: A comparison of independent enforcement bodies in Australia and the United Kingdom”.

Wiley-Blackwell (2007) Journal of International Financial Management and Accounting “Most read paper” award (The JIFMA paper with the most downloads in 2007: Tarca, A. (2004) “International convergence of accounting practices: choosing between IAS and US GAAP”)

Best Paper, Corporate Governance Section, AFAANZ (2007)

da Silva Rosa, R., J. Filippetto and A. Tarca (2007) “ASIC actions: Canaries for poor corporate governance?”

American Accounting Association International Section mid year meeting, Charleston, SC, February 2007. Best Paper Award Seah, S. Y. and A. Tarca. (2006) “The impact of regulatory framework on management commentary reports”.

UWA Excellence in Teaching Nomination (2006) Research Supervision Award – Masters by Research

Blackwells Synergy (2006) Journal of International Financial Management and Accounting “Most read paper” award (The JIFMA paper with the most downloads from Blackwell Synergy in 2006: Tarca, A. (2004) “International convergence of accounting practices: choosing between IAS and US GAAP”)

Best Paper, International Section, AFAANZ 2006

Seah, S. Y. and A. Tarca. (2005) “An investigation of the international comparability of management discussion and analysis reports”.

Previous positions

Associate Professor, Senior Lecturer, Lecturer, Associate Lecturer (UWA)

Teaching

MGMT 8502 Accounting

Current projects

Industrial Relevance
Projects about accounting standard setting, capital market regulation, economic consequences of international accounting standards and financial reporting in the extractive industry are all directly relevant to practice.

Links with Industry
Contact person for the Institute of Chartered Accountants in Australia.

Collaborations with Other Institutions
London School of Economics, Prof David Cairns
University of Antwerp, Prof Walter Aerts
University of Dayton, Prof Donna Street
Indiana University, Prof Teri Yohn, Assistant Prof Max Hewitt

Research profile

Research profile and publications