Professor David Emanuel
Ernst & Young Professor of Financial Accounting
Department:
Address: Owen G Glenn Building
12 Grafton Road
Auckland
Faculty: Business & Economics
Phone: +64 9 373 7599 Ext. 87658
Email: d.emanuel@auckland.ac.nz
Web Page: http://staff.business.auckland.ac.nz/staffpages/demanuel/

David Emanuel's interests are in financial accounting and finance, particularly those issues associated with the impact of classes of accounting information on capital assets, primarily the prices of shares. He is also interested in the reform of government trading enterprises. He has acted as a consultant to accounting and legal firms, and to a number of government departments.


Special Interests:
Financial accounting
Investments
Sharebroking and merchant banking
State owned enterprises
Teaching:
2012 Acctg 311 Financial Accounting
2012 Acctg 702 Governance Issues in Accounting
2012 Finance 702 Governance Issues in Finance
Selected Publications:
Refereed Journal Articles
2009 EMANUEL, D. CAHAN, S. SUN, J. ‘Are Reputations of Large Accounting Firms Really International? Evidence from the Andersen-Enron Affair‘, Auditing: A journal of Practice and Theory 28, 2, 1 -30.
2009 EMANUEL, D. CAHAN, S. SUN, J. ‘CEO Stock Options, Future Earnings Performance, and Corporate Governance Quality of Compensation Committees‘, Journal of Banking and Finance 33, 8, 1507-1519.
2009 EMANUEL, D. CAHAN, S. SUN, J. ‘The effect of earnings quality and country level institutions on the value relevance of earnings‘, Review of Quantitative Finance and Accounting, 33, 4, 371 - 391.
2008 EMANUEL, D. CAHAN, S. HAY, D. WONG, N. ‘Non-audit fees, long-term auditor-lient relationships and earnings management‘, Accounting and Finance, Vol. 48 , 2, 195-208.
2008 EMANUEL, D. ZHANG, B. ‘The provision of non-audit services and earnings conservatism:do New Zealand auditors compromise their independence?‘, Accounting Research Journal 21, 2, 195-221.
2005 ORR, D. EMANUEL, D. WONG, N. ‘Board composition and the value of New Zealand companies‘, Pacific Accounting Review 17(2), 103-121.
2003 EMANUEL, D. WONG, J. WONG, N. ‘Efficient contracting and accounting‘, Accounting and Finance 43(2), 149-166.
1999 BOWMAN, R. EMANUEL, D. NAVISSI, F. ‘The Effects of Price Control Regulations on Firms' Equity Values‘, Journal of Economics and Business, vol 51(1), 33-47.
1994 BOWMAN, R. SPICER, B. POWELL, M. EMANUEL, D. ‘Aligning Management Control Systems with Strategic Direction: The Electricity Corporation of New Zealand Limited‘, Strategic Management Accounting: Australasian Cases, edited by K Moores and P Booth, Jacaranda Wiley Press
1994 BOWMAN, R. POWELL, M. SPICER, B. EMANUEL, D. ‘Managing Radical Organisation Change in New Zealand’s Largest State Owned Enterprise‘, Case Studies in the Strategic Management of Organisational Change, edited by M Patrickson and G Bamber, Longman Paul,
1994 MACCULLOCH, R. EMANUEL, D. ‘The Valuation of New Zealand Underwriting Agreements‘, Accounting and Finance,, November, 21-34.
1993 BRADBURY, M. JARDINE, C. EMANUEL, D. ‘A Taxonomy of Content and Citations in Pacific Accounting Review‘, Pacific Accounting Review, Volume 5, December, 120-128.
1993 SPICER, B. EMANUEL, D. ‘Corporatising Government Trading Activities‘, The Accountants’ Journal, June
1989 EMANUEL, D. ‘Asset Revaluations and Share Price Revisions‘, Journal of Business Finance & Accounting, Spring, 213-228.
1988 AMERY, M. EMANUEL, D. ‘Takeover Announcements and Shareholder Returns: New Zealand Evidence‘, Pacific Accounting Review, December, 42-58.
1987 EMANUEL, D. ‘Takeover Announcements and Share Price Reactions: New Zealand Evidence 1968-1985‘, Takeovers and Corporate Control: Towards a New Regulatory Environment (Centre for Independent Studies), 175-202.
1986 EMANUEL, D. ‘Revenue Recognition and Capital Maintenance - Does Current Reporting Practice Reflect Commercial Reality?‘, New Zealand Society of Accountants 75th Jubilee Convention Proceedings Day Three, March, 1-20.
1984 EMANUEL, D. ‘The Information Content of Sign and Size of Earnings Announcements: New Zealand Evidence‘, Accounting and Finance, Novermber, 25-44.
1983 EMANUEL, D. ‘The Reaction of Share Prices to Multiple Information Cues: New Zealand Evidence‘, Department of Accountancy, University of Auckland, Accounting Research Series Paper No. 1, 51.
1983 EMANUEL, D. ‘Valuation of Shares in a Notional Liquidation‘, The Accountants’ Journal, October, 441-443.
1982 EMANUEL, D. ‘Maintaining capital under CCA-1‘, The Accountants’ Journal, April, 91-92.
1981 K.CAIRD EMANUEL, D. ‘A Note on Some Time Series Properties of Accounting Numbers‘, Australian Journal of Management, December, 7-16.
1981 GOH, P. EMANUEL, D. ‘Accounting Determined and Market Determined Risk Measures:Some Tests of Association and Predictive Ability‘, Accounting and Finance, May, 1-13.
1980 EMANUEL, D. ‘A Note on Filter Rules and Stock Market Trading in New Zealand‘, The Economic Record, December, 378-381.
1980 HICKEY, E. EMANUEL, D. ‘Audit Reaction to Departures from Some Recent SSAPs‘, The Accountants’ Journal, October, 339-342.
1980 STEWART, I. EMANUEL, D. ‘Development of ‘Inflation Accounting’ Alternatives in New Zealand: 1945-1980‘, Essays in Honour of Trevor R. Johnston (University of Auckland and New Zealand Society of Accountants), 241-249.
1980 EMANUEL, D. ‘The Market Model in New Zealand‘, Journal of Business Finance and Accounting, Winter, 591-602.
1980 K.CAIRD EMANUEL, D. ‘The Timeliness of the New Zealand Preliminary Report, 1978‘, The Journal of the New Zealand Society of Investment Analysts, June, 9-15.
1979 EMANUEL, D. ‘A Commentary on Statement of Standard Accounting Practice No. 8‘, The Accountants’ Journal, July, 207-211.
1979 EMANUEL, D. ‘A Commentary on Statement of Standard Accounting Practice No. 9‘, The Accountants’ Journal, September, 294-297.
1979 EMANUEL, D. ‘A Critique of the Richardson Report‘, Accounting and Business Research, Summer, 217-227.
1979 EMANUEL, D. ‘A Note on Some ‘Weak Form’ Tests of Capital Market Efficiency in New Zealand‘, Accounting and Finance, May, 100-110.
1979 EMANUEL, D. ‘Capitalisation Changes and Share Price Movements: New Zealand Evidence‘, Australian Journal of Management, October, 97-104.
1979 DEAN, G. WELLS, M. EMANUEL, D. ‘Monetary Items in Current Cost Accounting‘, Current Cost Accounting : Identifying the Issues, Second Edition (International Centre for Research in Accounting, University of Lancaster), 169-176.
1979 EMANUEL, D. ‘Stock market reaction to bonus issue announcements in New Zealand‘, New Zealand Economist, August, 4.
1976 EMANUEL, D. ‘A Commentary on Statement of Standard Accounting Practice No. 1‘, The Accountants’ Journal, April, 99-105.
1976 HAGEN, J. EMANUEL, D. ‘A Commentary on Statement of Standard Accounting Practice No. 2‘, The Accountants’ Journal, May, 120-128.
1976 EMANUEL, D. ‘A Commentary on Statement of Standard Accounting Practice No. 3‘, The Accountants’ Journal, August, 240-247.
1976 CHALLINOR, R. EMANUEL, D. ‘A Commentary on Statement of Standard Accounting Practice No. 4‘, The Accountants’ Journal, December, 389-391.
1976 EMANUEL, D. ‘A Manual on Current Purchasing Power Accounting‘, Inflation Accounting Research Project, University of Waikato, June
1976 EMANUEL, D. ‘Protecting the Debenture Holder‘, Australian Business Law Review, March, 13-39.
1975 EMANUEL, D. ‘Accounting for Inflation-Current Purchasing Power Accounting‘, Cost and Management Accounting Division 1975 Lecture Series, September
1975 SINCLAIR, N. EMANUEL, D. ‘Accounting for Price-Level Changes‘, Chartered Accountant in Australia, March, 4-8.
1975 EMANUEL, D. ‘Portfolio Analysis in an Australian Context‘, Accounting Education, May, 45-59.
1975 ROUSE, P. EMANUEL, D. ‘Some Evidence on CCP Accounting‘, The Accountants’ Journal, October, 238-331.
1974 HAGEN, J. EMANUEL, D. ‘Corporate Mythology‘, New Zealand Company Director,, June, 11-14.
1974 EMANUEL, D. ‘Looking at Security Analysis‘, New Zealand Economist, July, 171-19.
1973 EMANUEL, D. ‘Accounting for Business Combinations‘, Australian Accountant, October, 518-526.
1973 EMANUEL, D. ‘Accounting for Mergers and Acquisitions‘, The Accountants’ Journal, February, 229-235.
1973 EMANUEL, D. ‘Consolidated Accounts - (Business Combinations)‘, Research Bulletin R-104 (New Zealand Society of Accountants), August
1972 EMANUEL, D. ‘The Cost of Capital‘, The Accountants’ Journal, March, 246-249.
1971 EMANUEL, D. ‘Accounting Information in the Prospectus‘, The Accountants’ Journal, March, 283-287.
1970 EMANUEL, D. ‘Financing - A Commentary‘, Forum, 95-99.
Books
1998 EMANUEL, D. ‘Transforming Government Enterprises, in Vietnamese‘
1996 SPICER, B. EMANUEL, D. ‘The Remaking of Television New Zealand 1988-1992‘, Auckland University Press, 181.
1996 SPICER, B. EMANUEL, D. ‘Transforming Government Enterprises: Managing Radical Organizational Change in Deregulated Environments‘, Sydney: Centre for Independent Studies, 187.
1991 SPICER, B. BOWMAN, R. EMANUEL, D. HUNT, A. ‘The Power to Manage: Restructuring the New Zealand Electricity Department as a State-Owned Enterprise - The Electricorp Experience‘, Oxford University Press, 181p.



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