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Esther Cheung


Formal Name: Esther Cheung

Personal Title: Miss

Position: Associate Lecturer

Organisational Unit: Department of Accounting and Finance

Qualifications: BAppFin, BCom-Accg (Hons), ASA 

Telephone: (+61-2) 9850-4773 

Fax: (+61-2) 9850-8497

Email: echeung@efs.mq.edu.au

Location: E4A 221

Teaching

  • ACCG101 – Accounting 1B
  • ACCG310 – Corporate Accounting and Reporting
  • ACCG323 – Financial Accounting Theory and Practice

Research

PhD thesis working title:

Tracing the elements associated with quality of financial reporting in Australia: Echoes from the past.

Research interests:

  • International Financial Reporting Standards (IFRS)
  • Adoption of Australian equivalents to IFRS
  • Financial reporting and accounting standards
  • Understandability / readability

Professional Affiliations

  • Member of the Organisational Governance and Performance Research Network (OGPRN)

Publications

Journal Publications

  • Cheung E., Evans E. and Wright S., 2008, ‘The adoption of IFRS in Australia: The case of AASB 138 (IAS 38) Intangible Assets’, Australian Accounting Review, vol.18, no.3, September, pp. 248-256.

Published Conference Proceedings (Refereed)

  • Cheung E., Evans E. and Wright S., 2008, ‘Tracing the elements associated with quality of financial reporting in Australia: Echoes from the past’, Proceedings of the 12th World Congress of Accounting Historians, Istanbul, Turkey, 20-24 July, 2008. ISBN 978-975-01960-3-4.
  • Cheung E., Evans E. and Wright S., 2006, ‘How the adoption of AIFRS affects entities that report intangible assets’, Proceedings of the 7th Asian Academic Accounting Association Annual Conference, Sydney, Australia, 17-19 September, 2006. ISBN 10:1 74138 184 3

Unpublished Conference Presentations

  • Cheung E., Evans E. and Wright S., 2007, ‘The adoption of AASB 138 Intangible assets in Australia: Expected and realised impacts of IFRS’, Proceedings of the 30th European Accounting Association Annual Congress, Lisbon, Portugal, 24-27 April, 2007