Dr Norman Wong
Associate Professor
Department:
Address: Owen G Glenn Building
12 Grafton Road
Auckland
Faculty: Business & Economics
Phone: +64 9 373 7599 Ext. 87098
Email: n.wong@auckland.ac.nz
Web Page: http://staff.business.auckland.ac.nz/staffpages/nwong/

Norman Wong is an Associate Professor in the Department of Accounting and Finance in the Business School. Norman has taught courses in financial accounting (undergraduate and postgraduate levels) and in research methods (postgraduate level) in the Department. He also supervises each year a high number of postgraduate students for their dissertations and theses.

Norman's research interests are diverse but mainly focus on the following areas: financial accounting; capital markets and accounting information; governance issues in accounting; accounting policy choice; taxation and accounting; and research methods in accounting. His research findings have been published in international journals, including Contemporary Accounting Research, Journal of Business Finance and Accounting, Pacific Accounting Review, Accounting Forum, and Accounting and Finance.

Norman has also been involved in accounting standard setting in New Zealand, having served as a member of the Financial Reporting Standards Board (FRSB) of the New Zealand Institute of Chartered Accountants. He has also served as Associate Dean (Postgraduate) in the Business School from 2008 to 2011.
Qualifications:
2000 Doctor of Philosophy The University of Auckland
1992 Master of Commerce The University of Auckland
1991 Bachelor of Commerce The University of Auckland
Service:
Acting Associate Dean (Postgraduate), 2005-2006
Associate Dean (International), 2008-2009
Associate Dean (Postgraduate), 2008-2011
Director of Honours Programme (Accounting and Finance), 1997-2009
Director of MCom Programme (Accounting and Finance), 2004-2009
Director of PGDipCom Programme (Accounting and Finance), 2006-2009
Member of Accounting and Finance Association of Australia and New Zealand
Member of American Accounting Association
Member of Beta Gamma Sigma
Member of the New Zealand Institute of Chartered Accountants
Teaching:
2012 Acctg 311 Financial Accounting
2012 Acctg 371 Financial Statement Analysis
---- ACCTG 311 Financial accounting
---- ACCTG 371 Financial statement analysis
---- ACCTG 701 Research methods in accounting
---- FINANCE 701 Research methods in finance
Research Interests:
Accounting policy choice
Capital markets and accounting information
Financial accounting
Governance issues in accounting
Taxation and accounting
Selected Publications:
Refereed Journal Articles
2011 WONG, J.,  WONG, N.,  NAIKER, V.,  ‘Comprehensive versus partial deferred tax liabilities and equity market values‘, Accounting and Finance 51(4), 1087-1106.
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 16(1), 27-39.
2010 WONG, J.,  WONG, N.,  ‘Voluntary disclosure of operating income‘, Accounting and Finance 50(1), 221-239.
2008 CAHAN, S.,  EMANUEL, D.,  HAY, D.,  WONG, N.,  ‘Non-audit Fees, Long-term Auditor-client Relationships, and Earnings Management‘, Accounting and Finance 48(2), 181-207.
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 WONG, N.,  ‘Accounting for deferred taxes under NZ IAS 12‘, University of Auckland Business Review 8(1), 55-59.
2006 HAY, D.,  KNECHEL, W.,  WONG, N.,  ‘Audit fees: A meta-analysis of the effect of demand and supply attributes‘, Contemporary Accounting Research 23(1), 141-191.
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 ORR, D.,  EMANUEL, D.,  WONG, N.,  ‘Board composition and the value of New Zealand companies‘, Pacific Accounting Review 17(2), 103-121.
2005 WONG, N.,  ‘Determinants of the accounting change for income tax‘, Journal of Business Finance and Accounting 32(5) & (6), 1171-1196.
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.
1993 HARDIMAN, P.,  PERKINSON, M.,  WONG, N.,  ‘Revenue recognition in the agriculture industry: An exception to generally accepted principles‘, Accounting Forum 17(1), 20-31.
Non-Refereed Journal Articles
2008 WONG, N.,  ‘The path toward global accounting standards‘, University of Auckland Business Review 10(2), 13.
2000 PERKINSON, M.,  WONG, N.,  ‘Trusts: Accounting for depreciation‘, The New Zealand Law Journal (November), 433-435, 440.
1993 BENNETT, B.,  BRADBURY, M.,  TEIXEIRA, A.,  WONG, N.,  ‘Disclosure of information about financial instruments‘, The Accountants' Journal 72(4), 64-67.



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