Professor Jilnaught Wong
Deputy Dean, Director of Graduate School of Enterprise, Professor of Financial Accounting
Department:
Office of the Dean
Address: Owen G Glenn Building
12 Grafton Road
Auckland
Faculty: Business & Economics
Phone: +64 9 373 7599 Ext. 88528
Email: j.wong@auckland.ac.nz

Jilnaught Wong was appointed as Professor of Financial Accounting in 1992. Prior to this, Jilnaught was on the faculty of the University of Auckland from 1981 to 1988, and from 1988 to 1992 worked in merchant and investment banking.

He has held visiting appointments at the University of Southern California, and from 1996 to 1999, served as Editor of the journal, Accounting and Finance.

Jilnaught's teaching interest is in financial accounting. His research interests include contracting and agency issues in financial accounting, earnings management and corporate governance. His research in understanding the effect that the political process has on firms' accounting decisions, which has been published in the Journal of Accounting and Economics, has been particularly influential.
Special Interests:
Accounting policy choice
Financial accounting
Teaching:
2012 BusAdmin 765 Finance
Selected Publications:
Refereed Journal Articles
2010 WONG, N.,  WATSON, S.,  HUGGINS, D.,  WONG, J.,  ‘It's still not fair: Distortions in scaling of acceptances of partial offers under the Takeovers Code‘, New Zealand Business Law Quarterly, 27-39.
2010 WONG, J.,  WONG, N.,  ‘Voluntary disclosure of operating income‘, Accounting and Finance 50(1), 221-239.
2008 WONG, J.,  WONG, N.,  BRIDGES, C.,  ‘Reduction in company tax rate and deferred taxes‘, New Zealand Journal of Taxation Law and Policy 14(3), 353-369.
2006 CHO, J.,  WONG, J.,  WONG, N.,  ‘Book-tax differences and Inland Revenue audit adjustments in New Zealand‘, Journal of Business Finance and Accounting 33(9) & (10), 1650-1667.
2005 WONG, J.,  WONG, N.,  ‘Evidence of the disjunction between book income and taxable income‘, New Zealand Journal of Taxation Law and Policy 11(4), 479-504.
2005 WONG, J.,  WONG, N.,  ‘The impact of not amortizing intangible assets on valuation multiples‘, Pacific Accounting Review 17(1), 79-93.
2003 EMANUEL, D.,  WONG, J.,  WONG, N.,  ‘Efficient contracting and accounting‘, Accounting and Finance 43(2), 149-166.
2002 CHAN, K.,  WONG, J.,  WONG, N.,  ‘Non-audit services and auditor independence‘, Chartered Accountants Journal of New Zealand 81(5), 27-32.
2001 WONG, N.,  WONG, J.,  ‘Accounting for deferred tax when the tax rate changes‘, The Fiji Accountant (8), 28-32.
2001 WONG, J.,  WONG, N.,  ‘The investment opportunity set and acquired goodwill‘, Contemporary Accounting Research 18(1), 173-196.
1998 MARSDEN, A.,  WONG, J.,  ‘The Impact of Taxation on the Earnings Management of New Zealand Electric Power Boards‘, Pacific Accounting Review, 1-31.
1994 MARSDEN, A.,  PACEY, D.,  WONG, J.,  ‘The impact of dividend imputation on the earnings management of New Zealand listed companies‘, New Zealand Journal of Taxation Law and Policy 1(2), 69-86.
1992 WONG, J.,  ‘Financial reporting choices: Are they opportunistic?‘, Pacific Accounting Review, 115-136.
1989 PINCUS, K.,  RUSBARSKY, M.,  WONG, J.,  ‘Voluntary formation of corporate audit committees among NASDAQ firms‘, Journal of Accounting and Public Policy 8(4), 239-265.
1988 WONG, J.,  ‘Agency theory and accounting choices: A theoretical framework‘, Pacific Accounting Review 1(1), 22-41.
1988 WONG, J.,  ‘Economic incentives for the voluntary disclosure of current cost financial statements‘, Journal of Accounting and Economics, 151-167.
1988 WONG, J.,  ‘Political costs and an intraperiod accounting choice for export tax credits‘, Journal of Accounting and Economics, 37-52.



Share Print Email
AACSB EFMD EQUS ACCREDITED Accredited by Association of MBAs