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The Australian National University

Associate Professor Greg Shailer


Position(s):Deputy Director (Research), Director, ANCAAR
Phone:Ext. 54333
(+61) 2 612 54333
Fax:(+61) 2 612 55005
Office:Room 1019
PAP Moran Building (26B)
Mailing Address:
Research School of Accounting and Business Information Systems
ANU College of Business and Economics
Hanna Neumann Building 21
The Australian National University
Canberra ACT 0200
Greg Shailer


Greg Shailer is Director of the Australian National Centre for Audit & Assurance Research (ANCAAR) and Deputy Director (Research) for Research School of Accounting and Business Information Systems at The Australian National University, Canberra. He also leads the Corporations, Governance & Society Research Group. He is a Fellow of CPA Australia, and a member of the Governance Research Network and the European Corporate Governance Institute. Greg's research interests include multidisciplinary aspects of corporate governance, the economics of organisation, the regulation of corporations, and the economics and regulation of auditing. Greg received his PhD at the University of Adelaide in 1996. Greg was awarded the CBE Award for Excellence in Research Supervision 2011, and received an ANU Commendation for Outstanding Contribution to Student Learning in 2012. Greg has held faculty positions at Flinders University of South Australia and University of Newcastle and visiting positions as Fellow, Wolfson College, Cambridge, Assoc. Professor City University of New York (Baruch College), Touche Ross Visiting Fellow, University of Bristol and Assist. Professor University of Arizona

Disciplines & research interests

  • Accounting
  • Business & Business Administration
  • Commerce
  • Corporate Sustainability
  • Corporate governance
  • Economics of organisation
  • Corporate disclosure strategies
  • Role of accounting and auditing in corporate governance
  • Economics and regulation of auditing

Most recent publications:

  • Review of Post-CLERP 9 Australian Auditor Independence Research, Australian Accounting Review, forthcoming (P. Carey, G. Monroe & G. Shailer)
  • Socialization Motives for Gifting in Virtual Worlds, Journal of Management Information Systems, forthcoming (S.Goode, G. Shailer & M. Wilson)
  • Ownership Concentration and Firm Performance in Emerging Markets: A Meta-analysis, Journal of Economic Surveys forthcoming (K. Wang & G. Shailer)
  • Government and managerial influence on auditor switching under partial privatisation, Journal of Accounting & Public Policy, 33(4) 2014. (M. Bagherpour, G. Monroe & G. Shailer)
  • Auditor Partner Tenure and Cost of Equity Capital, Auditing: Journal of Practice & Theory 32(1) 2013: 183-202 (M. Azizkhani, G. Monroe & G. Shailer)
  • Auditing, Assurance Services and Ethics in Australia: An Integrated Approach. Pearson Education Australia, 9th Edition 2013 (A. Arens, P. Best, G. Shailer, B. Fiedler, JR. Elder, M. Beasley)

2013 Conference papers

  • Aligning Off Balance Sheet Risk, On Balance Sheet Risk and Audit Fees:  A PLS Path Modeling Analysis, AFAANZ Annual Conference, Perth July 2013.(G. Cullen, D. Gasbarro, G. Monroe, G. Shailer, Y.Y. Zhang)
  • Corporate Governance and Motives for Corporate Political Donations, AFAANZ Annual Conference, Perth July 2013. (L. Lu, G. Shailer & M. Wilson)
  • Government Ownership and the Cost of Debt: Evidence from Chinese Listed Corporations, AFAANZ Annual Conference, Perth July 2013. (T. Wang & G. Shailer)
  • Bank Audit Fees and Asset Securitization Risks, International Symposium on Auditing Research, Sydney June 2013.(G. Cullen, D. Gasbarro, G. Monroe, G. Shailer, Y.Y. Zhang)

Link to list of all publications (2000-date)

Link to list of current projects


  • Corporate Governance (BUSN7045; BUSN8145)
  • Seminar in Research Method (BUSN8013)

Consultation times

Tuesday 3-5pm

Further information


Current PhD students:

  • Andriati Fitriningrum: The objectives and performance of Indonesian SOEs
  • Juncheng Hu: Related party transactions in Chinese listed corporations
  • Tejshree Kala: Executive source credibility for earnings guidance statements
  • Libby Zhang: Incentives for and consequences of cross-listing by Australian listed corporations
  • Sarini Azizan: Corporate citizenship and auditing
  • Aditi Shams: The impact of insitutions on the regulation of corporate governance

Recently Completed PhD Theses:

  • Corporate and managerial private interests as motives for corproate political donations in Australia (2012)
  • Ownership structure and corporate performance in emerging markets (2011)
  • The effects of cultural dimensions of ethnicity on small business start-up decisions in regional Thailand (2010)
  • Impediments to the development of stock markets in the Southern African Development Community (2009)
  • Performance information and contracting costs in a dual-distribution system (2008)
  • Consequences of changing Australian segment reporting requirements (2008)
  • Environmental disclosures and earnings management by environmentally visible Indonesian corporations (2007)
  • Acquisition process factors that influence the performance of Australian publicly listed acquirers (2007)
  • Auditor switches and emerging markets: The case of Iran (2007)
  • Auditor type, length of auditor-client relationship and the perceived credibility of financial reports (2007)

Updated: 17 April 2014 /Responsible Officer: Dean, Business & Economics /Page Contact: College Web Team