Department of Accounting and Information Systems
PEOPLE
- Lecturer
- Department of Accounting and Information Systems
- LecturerDepartment of Accounting and Information Systems
Heba is a lecturer and researcher in accounting, auditing, sustainability reporting, and stakeholder accountability in Aotearoa New Zealand. Her research focuses on the quality and credibility of corporate financial and sustainability reporting and on how different stakeholders perceive, interpret, and use reported information. She holds a PhD in Accounting from Te Whare Wānanga o Waitaha | University of Canterbury.
A central strand of her work examines sustainability reporting and assurance, including the role of assurance in strengthening the credibility of corporate disclosures and supporting stakeholder trust. Her research also explores climate-related disclosure, financial auditing, reporting regulation, and the extent to which reporting and assurance practices promote meaningful organisational accountability rather than primarily serving managerial or reputational purposes.
Heba primarily uses qualitative research methodologies, including interviews, document analysis, and interpretive approaches. Her work contributes to debates on corporate accountability, reporting credibility, stakeholder engagement, sustainability governance, and the role of accounting and assurance in supporting transparent and accountable organisational decision-making.
Heba is a lecturer and researcher in accounting, auditing, sustainability reporting, and stakeholder accountability in Aotearoa New Zealand. Her research focuses on the quality and credibility of corporate financial and sustainability reporting and on how different stakeholders perceive, interpret, and use reported information. She holds a PhD in Accounting from Te Whare Wānanga o Waitaha | University of Canterbury.
A central strand of her work examines sustainability reporting and assurance, including the role of assurance in strengthening the credibility of corporate disclosures and supporting stakeholder trust. Her research also explores climate-related disclosure, financial auditing, reporting regulation, and the extent to which reporting and assurance practices promote meaningful organisational accountability rather than primarily serving managerial or reputational purposes.
Heba primarily uses qualitative research methodologies, including interviews, document analysis, and interpretive approaches. Her work contributes to debates on corporate accountability, reporting credibility, stakeholder engagement, sustainability governance, and the role of accounting and assurance in supporting transparent and accountable organisational decision-making.
- UC Business School
- Registered to supervise Master's/Doctoral students
- 11 Sustainable Cities and Communities
- 13 Climate Action
- 9 Industry, Innovation and Infrastructure
- 16 Peace, Justice and Strong Institutions
- 4 Quality Education
- 17 Partnerships for the Goals
- Research Assistant
- Department of Accounting and Information Systems
- Research AssistantDepartment of Accounting and Information Systems
- Test Invigilator
- Department of Accounting and Information Systems
- Test InvigilatorDepartment of Accounting and Information Systems
- UC Business School
- Professor
- Department of Accounting and Information Systems
- ProfessorDepartment of Accounting and Information Systems
Dr Nicola Beatson is an Associate Professor of Accounting at the University of Canterbury in Christchurch, New Zealand. Her research explores how students learn, develop confidence, engage with their studies, and exercise professional judgment, with a particular focus on the non-cognitive dimensions of accounting education.
Nicola is an active contributor to the accounting and finance academic community. She served as President of the Accounting and Finance Association of Australia and New Zealand (AFAANZ) in 2023 and 2024, rejoined the AFAANZ Board in August 2025 for a further two year term.
Nicola welcomes expressions of interest from prospective PhD students interested in accounting education, higher education, and related fields.
Her teaching and research excellence have been recognised through multiple awards, including the University of Otago's Overall Premier Lecturer award, an Excellence in Teaching Award, and the Otago Business School's Outstanding Early Career Researcher Award.
Nicola is an Associate Editor of Accounting Education and serves on the Editorial Review Boards of the Journal of Accounting Education and Pacific Accounting Review.
Dr Nicola Beatson is an Associate Professor of Accounting at the University of Canterbury in Christchurch, New Zealand. Her research explores how students learn, develop confidence, engage with their studies, and exercise professional judgment, with a particular focus on the non-cognitive dimensions of accounting education.
Nicola is an active contributor to the accounting and finance academic community. She served as President of the Accounting and Finance Association of Australia and New Zealand (AFAANZ) in 2023 and 2024, rejoined the AFAANZ Board in August 2025 for a further two year term.
Nicola welcomes expressions of interest from prospective PhD students interested in accounting education, higher education, and related fields.
Her teaching and research excellence have been recognised through multiple awards, including the University of Otago's Overall Premier Lecturer award, an Excellence in Teaching Award, and the Otago Business School's Outstanding Early Career Researcher Award.
Nicola is an Associate Editor of Accounting Education and serves on the Editorial Review Boards of the Journal of Accounting Education and Pacific Accounting Review.
- UC Business School
- Registered to supervise Master's/Doctoral students
- Senior Lecturer Above the Bar
- Department of Accounting and Information Systems
- Senior Lecturer Above the BarDepartment of Accounting and Information Systems
Jean-Grégoire Bernard's teaching and research focus on issues pertaining to digital innovation, digital platforms, and online networks. His recent work on these topics draws on computational social sciences methods, drawing on a mix of qualitative and quantitative approaches. He obtained a PhD in Management from Queen's University (Canada).
His research has been published in Social Media+Society, and in the ACM CHI and ICIS conference proceedings, among other outlets. He has served as Associate Editor of the Communications of the Association for Information Systems and has been Associate Editor for several tracks at the International Conference for Information Systems (ICIS) since 2012. He has been a reviewer for journals such as the Journal of the Association for Information Systems, the Journal of Strategic Information Systems, the Journal of Management Information Systems, and the Database for Advances in Information Systems, among others. He was nominated as 2nd runner-up for Best Associate Editor at ICIS 2018 and won an outstanding reviewer award at ICIS 2017-2019 and ECIS 2026. He is a member of the CTO and TIM divisions of the Academy of Management.
He was previously the founding Director of the Master of Professional Business Analysis at the Victoria University of Wellington, having led the program's design and successful growth. He also lectured at HEC Montréal and served as project manager at CIRANO, a Montréal-based academic research centre, for which he led a $1.2 million research project on risk management.
Jean-Grégoire Bernard's teaching and research focus on issues pertaining to digital innovation, digital platforms, and online networks. His recent work on these topics draws on computational social sciences methods, drawing on a mix of qualitative and quantitative approaches. He obtained a PhD in Management from Queen's University (Canada).
His research has been published in Social Media+Society, and in the ACM CHI and ICIS conference proceedings, among other outlets. He has served as Associate Editor of the Communications of the Association for Information Systems and has been Associate Editor for several tracks at the International Conference for Information Systems (ICIS) since 2012. He has been a reviewer for journals such as the Journal of the Association for Information Systems, the Journal of Strategic Information Systems, the Journal of Management Information Systems, and the Database for Advances in Information Systems, among others. He was nominated as 2nd runner-up for Best Associate Editor at ICIS 2018 and won an outstanding reviewer award at ICIS 2017-2019 and ECIS 2026. He is a member of the CTO and TIM divisions of the Academy of Management.
He was previously the founding Director of the Master of Professional Business Analysis at the Victoria University of Wellington, having led the program's design and successful growth. He also lectured at HEC Montréal and served as project manager at CIRANO, a Montréal-based academic research centre, for which he led a $1.2 million research project on risk management.
- UC Business School
Fields of Research- Business information systems
- Information systems organisation and management
- Technology management
- Innovation management
- Communication technology and digital media studies
- Senior Lecturer
- Department of Accounting and Information Systems
- Senior LecturerDepartment of Accounting and Information Systems
I focus on channelling Information Systems to promote healthier lives for individuals, families, and communities. I am committed to integrating technology, health, and analytics to improve lives and foster sustainable behaviours in diverse communities.
My work centres on digital health and sustainability, particularly in addressing cardiovascular disease and diabetes. I explore innovative solutions for individual and family well-being through design science research.
I am also passionate about data and business analytics, especially in creating systems that support personal decision-making and lifestyle transformation. My research is supported by several health grants, and I hold an honorary research fellowship in the Department of Epidemiology and Biostatistics at the University of Auckland.
I focus on channelling Information Systems to promote healthier lives for individuals, families, and communities. I am committed to integrating technology, health, and analytics to improve lives and foster sustainable behaviours in diverse communities.
My work centres on digital health and sustainability, particularly in addressing cardiovascular disease and diabetes. I explore innovative solutions for individual and family well-being through design science research.
I am also passionate about data and business analytics, especially in creating systems that support personal decision-making and lifestyle transformation. My research is supported by several health grants, and I hold an honorary research fellowship in the Department of Epidemiology and Biostatistics at the University of Auckland.
- UC Business School
- Registered to supervise Master's/Doctoral students
- 3 Good Health and Well Being
- 10 Reduced Inequalities
- 11 Sustainable Cities and Communities
Fields of Research- Digital health
- Business analytics
- Information systems user experience design and development
- Human-centred computing
- Decision making
- Information systems for sustainable development and the public good
- Lecturer (T&A)
- Department of Accounting and Information Systems
- Lecturer (T&A)Department of Accounting and Information Systems
My current research is divided into three areas:
1. Corporate Governance and Executive Remuneration
I am currently preparing manuscripts on board decision-making processes, executive remuneration policies and practices, disclosure of remuneration, and corporate governance codes of best practice. These papers draw on data from New Zealand, Australia, United States of America and United Kingdom.
2. Management Accounting
I am currently preparing a manuscript on management accounting. It presents evidence from a survey of NZ Chief Financial Officers, concerning the relevance of management accounting theories to practice. This research finds that practitioners (CFOs) believe that management accounting theories should be taught and researched in universities and that these theories are practical relevant.
3. Accounting Education
I am currently preparing manuscripts on the effectiveness of various innovative teaching methods (e.g. the use of business simulation games and student-centred learning). The research aims to understand which teaching methods produce the best learning outcomes for accounting students.My current research is divided into three areas:
1. Corporate Governance and Executive Remuneration
I am currently preparing manuscripts on board decision-making processes, executive remuneration policies and practices, disclosure of remuneration, and corporate governance codes of best practice. These papers draw on data from New Zealand, Australia, United States of America and United Kingdom.
2. Management Accounting
I am currently preparing a manuscript on management accounting. It presents evidence from a survey of NZ Chief Financial Officers, concerning the relevance of management accounting theories to practice. This research finds that practitioners (CFOs) believe that management accounting theories should be taught and researched in universities and that these theories are practical relevant.
3. Accounting Education
I am currently preparing manuscripts on the effectiveness of various innovative teaching methods (e.g. the use of business simulation games and student-centred learning). The research aims to understand which teaching methods produce the best learning outcomes for accounting students.- UC Business School
- Lecturer - Teaching and Admin
- Department of Accounting and Information Systems
- Lecturer - Teaching and AdminDepartment of Accounting and Information Systems
- UC Business School
- Associate Professor
- Department of Accounting and Information Systems
- Associate ProfessorDepartment of Accounting and Information Systems
I'm an interdisciplinary researcher capable of connecting throughout all stages of projects.I'm an interdisciplinary researcher capable of connecting throughout all stages of projects.- UC Business School
- Registered to supervise Master's/Doctoral students
- Associate Professor
- Department of Accounting and Information Systems
- Associate ProfessorDepartment of Accounting and Information Systems
Research interests include auditing, financial accounting, and the intersection between IS and accounting.
- Accounting profession & information systems
- Behavioural research in accounting and auditing
- Business communication
- Impression managementResearch interests include auditing, financial accounting, and the intersection between IS and accounting.
- Accounting profession & information systems
- Behavioural research in accounting and auditing
- Business communication
- Impression management- UC Business School
- Registered to supervise Master's/Doctoral students
- Associate Professor
- Department of Accounting and Information Systems
- Associate ProfessorDepartment of Accounting and Information Systems
- Head of Department
- Department of Accounting and Information Systems
- Head of DepartmentDepartment of Accounting and Information Systems
Peni is the Head of the Department of Accounting and Information Systems and is currently an Associate Professor of Accounting at the University of Canterbury. Born in Tonga, Peni grew up in Sopu o Taufa'ahau and attended Mangaia Primary School, Tonga High School, and completed further studies in New Zealand, Fiji and Australia.
He has been in the corporate sector for nearly ten years, but is now working in academia. Peni has worked in Tonga, Fiji, Papua New Guinea, Australia, and New Zealand.
He loves tennis, singing, sociology, preparing financial reports and accounting research. Peni was also recently introduced to golf and regrets not trying it sooner.
Peni completed his PhD from the Australian National University's Research School of Accounting in 2014.Peni is the Head of the Department of Accounting and Information Systems and is currently an Associate Professor of Accounting at the University of Canterbury. Born in Tonga, Peni grew up in Sopu o Taufa'ahau and attended Mangaia Primary School, Tonga High School, and completed further studies in New Zealand, Fiji and Australia.
He has been in the corporate sector for nearly ten years, but is now working in academia. Peni has worked in Tonga, Fiji, Papua New Guinea, Australia, and New Zealand.
He loves tennis, singing, sociology, preparing financial reports and accounting research. Peni was also recently introduced to golf and regrets not trying it sooner.
Peni completed his PhD from the Australian National University's Research School of Accounting in 2014.- UC Business School
- Lecturer - Teaching and Admin
- Department of Accounting and Information Systems
- Lecturer - Teaching and AdminDepartment of Accounting and Information Systems
- Teaching Assistant
- Department of Accounting and Information Systems
- Teaching AssistantDepartment of Accounting and Information Systems
- UC Business School
- Senior Lecturer Above The Bar
- Department of Accounting and Information Systems
- Senior Lecturer Above The BarDepartment of Accounting and Information Systems
Research interests include tax administration, compliance, ethics and taxation history.Research interests include tax administration, compliance, ethics and taxation history.- UC Business School
- Senior Lecturer Above the Bar
- Department of Accounting and Information Systems
- Senior Lecturer Above the BarDepartment of Accounting and Information Systems
Anushia Inthiran served as a Senior IT Security Analyst for 6 years with Standard Chartered Bank prior to embarking in a career in academia. In 2004, she joined APIIT as a Lecturer and Program Leader for the Staffordshire University Computing Degree Programmes. Thereafter she pursued her academic career with Monash University in 2012 as a Lecturer and Course Director of the Master of Business Information Systems postgraduate degree program. She joined the University of Canterbury in 2017. She is a fellow of the Advance HE (FHEA).
In 2016, she was awarded the Citation for Outstanding Contribution to Student Learning by the Faculty of Information Technology at Monash University. In 2021, the University of Canterbury Student Association (USCA) awarded her the Student Choice award for Postgraduate Supervisor of the Year. Anushia was awarded the Fundamental Research Grant Scheme by the Malaysian government as Primary Investigator in 2013. This research grant allowed her and her team to examine the information search behaviour of physicians during the practice of evidence based medicine. In 2024, the Health Research Council (HRC) of New Zealand awarded her the health delivery research activation grant as first named investigator. In 2025, she was awarded the Nicholas Tarling Charitable Trust and New Zealand Asian Studies Society (NZASIA) grant for Southeast Asia Field Research. She co-leds this grant.
She is well published and serves as an editorial board member, track chair and reviewer on a number of highly ranked journals and conferences. Anushia is an alumna of the New Zealand Universities Women in Leadership Programme (NZUWiL). Her PhD students have been awarded the Association of Computer Machinery (ACM) and Association of Computer Machinery Special Interest Group (ACMSIGIR- Women in IT) travel grants on several occasions. Anushia is an adjunct research associate with Monash University. She was also a keynote speaker at the 2019 Science Coding Conference, The International Conference of Artificial Intelligence ans Society (AICON2026) and the 8th International Public Health and Well Being Conference (2026).Anushia Inthiran served as a Senior IT Security Analyst for 6 years with Standard Chartered Bank prior to embarking in a career in academia. In 2004, she joined APIIT as a Lecturer and Program Leader for the Staffordshire University Computing Degree Programmes. Thereafter she pursued her academic career with Monash University in 2012 as a Lecturer and Course Director of the Master of Business Information Systems postgraduate degree program. She joined the University of Canterbury in 2017. She is a fellow of the Advance HE (FHEA).
In 2016, she was awarded the Citation for Outstanding Contribution to Student Learning by the Faculty of Information Technology at Monash University. In 2021, the University of Canterbury Student Association (USCA) awarded her the Student Choice award for Postgraduate Supervisor of the Year. Anushia was awarded the Fundamental Research Grant Scheme by the Malaysian government as Primary Investigator in 2013. This research grant allowed her and her team to examine the information search behaviour of physicians during the practice of evidence based medicine. In 2024, the Health Research Council (HRC) of New Zealand awarded her the health delivery research activation grant as first named investigator. In 2025, she was awarded the Nicholas Tarling Charitable Trust and New Zealand Asian Studies Society (NZASIA) grant for Southeast Asia Field Research. She co-leds this grant.
She is well published and serves as an editorial board member, track chair and reviewer on a number of highly ranked journals and conferences. Anushia is an alumna of the New Zealand Universities Women in Leadership Programme (NZUWiL). Her PhD students have been awarded the Association of Computer Machinery (ACM) and Association of Computer Machinery Special Interest Group (ACMSIGIR- Women in IT) travel grants on several occasions. Anushia is an adjunct research associate with Monash University. She was also a keynote speaker at the 2019 Science Coding Conference, The International Conference of Artificial Intelligence ans Society (AICON2026) and the 8th International Public Health and Well Being Conference (2026).- UC Business School
- Registered to supervise Master's/Doctoral students
- 10 Reduced Inequalities
- 9 Industry, Innovation and Infrastructure
- 3 Good Health and Well Being
- 4 Quality Education
Fields of Research- Information retrieval and web search
- Human-computer interaction
- Professor
- Department of Accounting and Information Systems
- ProfessorDepartment of Accounting and Information Systems
- UC Business School
- Assoc Head of Department
- Department of Accounting and Information Systems
- Assoc Head of DepartmentDepartment of Accounting and Information Systems
- Associate Professor
- Department of Accounting and Information Systems
- Associate ProfessorDepartment of Accounting and Information Systems
Research interests include accounting for sustainable development; management accounting in practice, particularly in charities, service organisations and small businesses; accounting history and accounting education.
Research interests include accounting for sustainable development; management accounting in practice, particularly in charities, service organisations and small businesses; accounting history and accounting education.
- UC Business School
- Registered to supervise Master's/Doctoral students
- Associate Professor
- Department of Accounting and Information Systems
- Associate ProfessorDepartment of Accounting and Information Systems
Research interests include the disputes resolution process, taxation of captial gains (ionlcuidng the application to Māori), aspects of the capital-revenue distinction, legal professional privilege and the non-disclosure right, aspects of tax administration, the Goods and Services Tax, tax history
Research interests include the disputes resolution process, taxation of captial gains (ionlcuidng the application to Māori), aspects of the capital-revenue distinction, legal professional privilege and the non-disclosure right, aspects of tax administration, the Goods and Services Tax, tax history
- UC Business School
- Registered to supervise Master's/Doctoral students
- Professor
- Department of Accounting and Information Systems
- ProfessorDepartment of Accounting and Information Systems
My research focuses on the use and impacts of IT on people. My work emphasizes two aspects of IT impacts and people. The first concerns privacy of people's information and the second concerns behavioral and social aspects of IT use. My work has applications in business (e.g. Intelligent Applications, Digital Humans), health IT, and emergency management. I have also collaborated on projects in knowledge management, IT use in SMEs, and deception detection.
I am particularly excited about research on the potentials, challenges, and impacts of new and emerging technologies on people and society - technologies include AI-enabled applications and biometrics. My work seeks insights into how individuals use IT (e.g. creative/innovative use, adapting to new technologies), and are impacted by IT (both positive and negative).
With over 3800 citations (h-index 21, i-index 31) and 80+ refereed articles my research has appeared in peer‐reviewed proceedings, edited books and journals including MIS Quarterly, Information and Management, Communications of the AIS, Journal of Knowledge Management, Business Process Management Journal, Information Systems Frontiers, and Journal of Travel & Tourism Marketing.
I currently serve as Senior Editor for DATA BASE and for IT & People, as Section Editor for the Australian Journal of Information Systems, and Associate Editor for the Journal of Global Information Management.
In 2020, I was a recipient of the AIS Fellow Award which recognizes individuals who have made outstanding contributions to the information systems discipline.My research focuses on the use and impacts of IT on people. My work emphasizes two aspects of IT impacts and people. The first concerns privacy of people's information and the second concerns behavioral and social aspects of IT use. My work has applications in business (e.g. Intelligent Applications, Digital Humans), health IT, and emergency management. I have also collaborated on projects in knowledge management, IT use in SMEs, and deception detection.
I am particularly excited about research on the potentials, challenges, and impacts of new and emerging technologies on people and society - technologies include AI-enabled applications and biometrics. My work seeks insights into how individuals use IT (e.g. creative/innovative use, adapting to new technologies), and are impacted by IT (both positive and negative).
With over 3800 citations (h-index 21, i-index 31) and 80+ refereed articles my research has appeared in peer‐reviewed proceedings, edited books and journals including MIS Quarterly, Information and Management, Communications of the AIS, Journal of Knowledge Management, Business Process Management Journal, Information Systems Frontiers, and Journal of Travel & Tourism Marketing.
I currently serve as Senior Editor for DATA BASE and for IT & People, as Section Editor for the Australian Journal of Information Systems, and Associate Editor for the Journal of Global Information Management.
In 2020, I was a recipient of the AIS Fellow Award which recognizes individuals who have made outstanding contributions to the information systems discipline.- UC Business School
- Registered to supervise Master's/Doctoral students
Fields of Research- Data and information privacy
- Digital health
- Information systems
- Emeritus Professor
- Department of Accounting and Information Systems
- Emeritus ProfessorDepartment of Accounting and Information Systems
Research interests include: the analysis of corporate social & environmental disclosures and triple bottom line reporting; the concept of sustainability and business responses to sustainability; business narratives of nature and the environment and the counter narratives of social movement organisations; organisations and climate change responses; the measurement and assessment of academic accounting research; critiques of journal quality assessments; student-centred learning in accounting education.Research interests include: the analysis of corporate social & environmental disclosures and triple bottom line reporting; the concept of sustainability and business responses to sustainability; business narratives of nature and the environment and the counter narratives of social movement organisations; organisations and climate change responses; the measurement and assessment of academic accounting research; critiques of journal quality assessments; student-centred learning in accounting education.- UC Business School
- Registered to supervise Master's/Doctoral students
- Senior Lecturer
- Department of Accounting and Information Systems
- Senior LecturerDepartment of Accounting and Information Systems
I am a Senior Lecturer in Accounting and the Associate Director of UC's MBA programme.
I am a passionate accounting educator and researcher, with more than 13 years' professional experience in finance roles in the corporate and not-for-profit sectors. My PhD thesis was awarded the 'Best PhD Award' by the Accounting and Finance Association of Australia and New Zealand. I also hold degrees in Economics and International Relations from Stanford University and the University of Oxford.
I am a Senior Lecturer in Accounting and the Associate Director of UC's MBA programme.
I am a passionate accounting educator and researcher, with more than 13 years' professional experience in finance roles in the corporate and not-for-profit sectors. My PhD thesis was awarded the 'Best PhD Award' by the Accounting and Finance Association of Australia and New Zealand. I also hold degrees in Economics and International Relations from Stanford University and the University of Oxford.
- UC Business School
- Registered to supervise Master's/Doctoral students
- 12 Responsible Consumption and Production
- 16 Peace, Justice and Strong Institutions
- 8 Decent Work and Economic Growth
- 11 Sustainable Cities and Communities
Fields of Research- Accounting, auditing and accountability
- Not-for-profit accounting and accountability
- Aboriginal and Torres Strait Islander research methods
- Aboriginal and Torres Strait Islander not-for-profit social enterprises
- Corporate governance
- Lecturer - Teaching and Admin
- Department of Accounting and Information Systems
- Lecturer - Teaching and AdminDepartment of Accounting and Information Systems
Hashika Rathnasiri is a Lecturer in Accounting at the University of Canterbury. She completed her PhD at Lincoln University, New Zealand.
Hashika is a member of Certified Practicing Accountant (CPA) in Australia.Hashika Rathnasiri is a Lecturer in Accounting at the University of Canterbury. She completed her PhD at Lincoln University, New Zealand.
Hashika is a member of Certified Practicing Accountant (CPA) in Australia.- UC Business School
- Professor
- Department of Accounting and Information Systems
- ProfessorDepartment of Accounting and Information Systems
My research interests include the tax compliance literature (including behavioural issues, compliance costs, role of tax professionals, complexity, ethics, etc), tax administration issues (including binding rulings and taxpayers rights), developing an international tax organisation, international tax issues (including Base Errosion and Profit Shifting), tax policy development in New Zealand and globally, the readability and understandability of tax legislation, the role of taxation in e-commerce, environmental taxes, devolution of taxing powers, developing a Treatry of Waitangi /Te Tiriti compliant tax system, and individual insolvency (including alternatives to bankruptcy and stigma issues).
My research interests include the tax compliance literature (including behavioural issues, compliance costs, role of tax professionals, complexity, ethics, etc), tax administration issues (including binding rulings and taxpayers rights), developing an international tax organisation, international tax issues (including Base Errosion and Profit Shifting), tax policy development in New Zealand and globally, the readability and understandability of tax legislation, the role of taxation in e-commerce, environmental taxes, devolution of taxing powers, developing a Treatry of Waitangi /Te Tiriti compliant tax system, and individual insolvency (including alternatives to bankruptcy and stigma issues).
- UC Business School
- Registered to supervise Master's/Doctoral students
- 16 Peace, Justice and Strong Institutions
- Collaborative research projects
- Consulting & advisory services
- Media enquiries
- Policy advice & government consultation
- Technical expertise & support
- Outreach & community engagement
Fields of Research- Taxation accounting
- Taxation law
- Policy and administration
- Lecturer
- Department of Accounting and Information Systems
- LecturerDepartment of Accounting and Information Systems
Simone Schwoerer is a lecturer and researcher in commercial law, regulatory design, and sustainability regulation in Aotearoa New Zealand. Her work focuses on corporate governance, climate-related disclosure, competition law, cartel enforcement, and the regulatory frameworks that shape business conduct, accountability and public trust.
She holds a PhD in Law from Te Whare Wānanga o Waitaha | University of Canterbury. Her doctoral research examined the criminalisation of cartel conduct in New Zealand, Australia, and the United Kingdom, and developed her expertise in competition law, enforcement, comparative law, and regulatory design. Before entering academia, Simone worked as legal counsel in Germany, advising on corporate legal matters. She also served as a director of a Romanian subsidiary, which gave her direct experience of corporate governance, business decision-making, and director responsibility. This professional background continues to inform her research and teaching on accountability, compliance, and the practical operation of legal duties within organisations.
Her current research examines sustainability regulation in Aotearoa New Zealand, with particular interest in climate-related disclosure, corporate governance, business responsibility, and the role of regulation in responding to environmental and social challenges. A developing strand of her work focuses on regulatory integrity in climate-related disaster recovery. This project examines whether New Zealand’s legal framework is fit to prevent corruption, conflicts of interest, and improper influence when emergency powers, fast procurement, land-use decisions, infrastructure funding, managed retreat, and public recovery funds interact. Through this research, Simone is interested in how law can support transparent and accountable climate adaptation without delaying urgent recovery. Her work explores whether New Zealand needs clearer legal tests, institutional safeguards, or statutory principles to guide decision-making in high-risk recovery contexts, including the possible development of a disaster recovery integrity test.
Based in Ōtautahi Christchurch, Simone works across law, accounting, and sustainability-related fields. Her research contributes to debates on commercial law, regulatory design, corporate accountability, climate governance, public integrity, and the role of regulation in supporting effective and trusted institutional decision-making.
Simone Schwoerer is a lecturer and researcher in commercial law, regulatory design, and sustainability regulation in Aotearoa New Zealand. Her work focuses on corporate governance, climate-related disclosure, competition law, cartel enforcement, and the regulatory frameworks that shape business conduct, accountability and public trust.
She holds a PhD in Law from Te Whare Wānanga o Waitaha | University of Canterbury. Her doctoral research examined the criminalisation of cartel conduct in New Zealand, Australia, and the United Kingdom, and developed her expertise in competition law, enforcement, comparative law, and regulatory design. Before entering academia, Simone worked as legal counsel in Germany, advising on corporate legal matters. She also served as a director of a Romanian subsidiary, which gave her direct experience of corporate governance, business decision-making, and director responsibility. This professional background continues to inform her research and teaching on accountability, compliance, and the practical operation of legal duties within organisations.
Her current research examines sustainability regulation in Aotearoa New Zealand, with particular interest in climate-related disclosure, corporate governance, business responsibility, and the role of regulation in responding to environmental and social challenges. A developing strand of her work focuses on regulatory integrity in climate-related disaster recovery. This project examines whether New Zealand’s legal framework is fit to prevent corruption, conflicts of interest, and improper influence when emergency powers, fast procurement, land-use decisions, infrastructure funding, managed retreat, and public recovery funds interact. Through this research, Simone is interested in how law can support transparent and accountable climate adaptation without delaying urgent recovery. Her work explores whether New Zealand needs clearer legal tests, institutional safeguards, or statutory principles to guide decision-making in high-risk recovery contexts, including the possible development of a disaster recovery integrity test.
Based in Ōtautahi Christchurch, Simone works across law, accounting, and sustainability-related fields. Her research contributes to debates on commercial law, regulatory design, corporate accountability, climate governance, public integrity, and the role of regulation in supporting effective and trusted institutional decision-making.
- UC Business School
- Registered to supervise Master's/Doctoral students
- 16 Peace, Justice and Strong Institutions
- 12 Responsible Consumption and Production
- 13 Climate Action
- 17 Partnerships for the Goals
Fields of Research- Corporate governance
- Corporate social responsibility
- Commercial law
- Corporations and associations law
- Senior Lecturer Above Bar
- Department of Accounting and Information Systems
- Senior Lecturer Above BarDepartment of Accounting and Information Systems
Organisations prepare many different corporate reports such as for example Sustainability Reports and Annual Reports. However, these reports are not integrated and is referred to as silo reporting. A corporate reporting system that connects information reported in these reports as well as an organisation's strategy and governance, is Integrated Reporting. The purpose of an integrated report is to convey information about an organisation's value creation. My current research interest is in Integrated Reporting, capturing the many different nuances included in this area.Organisations prepare many different corporate reports such as for example Sustainability Reports and Annual Reports. However, these reports are not integrated and is referred to as silo reporting. A corporate reporting system that connects information reported in these reports as well as an organisation's strategy and governance, is Integrated Reporting. The purpose of an integrated report is to convey information about an organisation's value creation. My current research interest is in Integrated Reporting, capturing the many different nuances included in this area.- UC Business School
- Registered to supervise Master's/Doctoral students
- Senior Lecturer Above the Bar
- Department of Accounting and Information Systems
- Senior Lecturer Above the BarDepartment of Accounting and Information Systems
All my research interests relate to how information systems and technology make a difference to business and society. Specific current areas include IT value creation, organisational processes and technologies to support collaborative work, internet technologies.All my research interests relate to how information systems and technology make a difference to business and society. Specific current areas include IT value creation, organisational processes and technologies to support collaborative work, internet technologies.- UC Business School
- Registered to supervise Master's/Doctoral students
- Senior Lecturer Above the Bar
- Department of Accounting and Information Systems
- Senior Lecturer Above the BarDepartment of Accounting and Information Systems
My research links my background as an accountant with my interest in the humanities. In particular, I believe that the past can inform present practice, and provide a guide for future policy. Since accounting and taxation both affect the allocation of resources in society, the ethical effects of both should be uncovered and debated. I aim to contribute to this process.My research links my background as an accountant with my interest in the humanities. In particular, I believe that the past can inform present practice, and provide a guide for future policy. Since accounting and taxation both affect the allocation of resources in society, the ethical effects of both should be uncovered and debated. I aim to contribute to this process.- UC Business School
- Registered to supervise Master's/Doctoral students
School contact
- +64 3 369 3888
- University of Canterbury, Christchurch, New Zealand