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Prof

Vic Naiker

Professor
business & economics
social sciences
business, finance
quality
fees
management
nonaudit
earnings management
accrual estimation errors
Vic Naiker's Profile Picture
Prof

Vic Naiker

 
Division
Business And Economics
 
Primary Interest
Financial Accounting
Vic Naiker's Profile Picture
Prof

Vic Naiker

 

Vic joined the University of Melbourne in July 2017. Prior to his appointment, he was a Professor and Coordinator of the Higher Degree Research and Honours programmes in Accounting at Monash University.

Vic also served as an associate Professor and Director of BComs(Hons), PGDipCom and MCom Programmes at University of Auckland Business School and as an Assistant Professor at The University of Waterloo.

His research interests include audit committees, corporate governance, auditor industry specialisation, auditor remuneration, and accounting information and capital markets. Vic has published research papers in the areas of auditing, financial accounting, management accounting, management, finance and economics. His papers appear in leading international journals such as The Accounting Review, Contemporary Accounting Research, Journal of Management, Auditing: A Journal of Practice and Theory, European Accounting Review, Journal of Management Accounting Research, Journal of Accounting, Auditing and Finance, Journal of Accounting and Public Policy, Accounting Horizons, and Journal of Financial Research. Vic has served as an Editor at Auditing: A Journal of Practice & Theory since 2013 and is on the editorial boards at other journals, both in the Australia and internationally. His teaching interests are focused in auditing and financial accounting.

Scholarly Works

Displaying the 22 most recent scholarly works by Vic Naiker.

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Business Strategy and the Cost of Equity Capital: An Evaluation of Pure versus Hybrid Business Strategies

Mehdi Khedmati, Edwin Kia Yang Lim, Vic Naiker, Farshid Navissi

Journal article  |  2019  |  Journal of Management Accounting Research

We examine the effect of pure (product differentiation or cost leadership) versus hybrid (a mix of product differentiation and cos..

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Greater Reliance on Major Customers and Auditor Going Concern Opinions

Vic Naiker, Paul Michas, Dan Dhaliwal, Divesh Sharma

Journal article  |  2019  |  Contemporary Accounting Research

In this study we predict and provide evidence that distressed firms that rely more heavily on major customers for sales have a com..

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Auditor-Provided Tax Nonaudit Services and the Implied Cost of Equity Capital

Nasser Alsadoun, Vic Naiker, Farshid Navissi, Divesh S Sharma

Journal article  |  2018  |  Auditing: A Journal of Practice and Theory

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Are CSR Disclosures Value Relevant? Cross-Country Evidence

Steven F Cahan, Charl De Villiers, Debra C Jeter, Vic Naiker, Chris J Van Staden

Journal article  |  2016  |  European Accounting Review

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Discussion of 'Strange bedfellows? Voluntary CSR disclosure and politics'

Vic Naiker

Journal article  |  2013  |  Accounting & Finance

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Options Trading and the Cost of Equity Capital

Vic Naiker, Farshid Navissi, Truong Cameron

Journal article  |  2013  |  The Accounting Review

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Do Former Audit Firm Partners on Audit Committees Procure Greater Nonaudit Services from the Auditor?

Vic Naiker, Divesh S Sharma, Vineeta D Sharma

Journal article  |  2013  |  The Accounting Review

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Equity value implications of the SEC Exchange Act Rule 13a-14: a litigation cost perspective

Mukesh Garg, Vic Naiker, Farshid Navissi

Journal article  |  2012  |  Australian Journal of Management

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Earnings quality and Rule 10b-5 securities class action lawsuits

Keryn Chalmers, Vic Naiker, Farshid Nayissi

Journal article  |  2012  |  Journal of Accounting and Public Policy

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Comprehensive versus partial deferred tax liabilities and equity market values

Jilnaught Wong, Norman Wong, Vic Naiker

Journal article  |  2011  |  Accounting & Finance

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The Effect of Board Characteristics on Firm Environmental Performance

Charl de Villiers, Vic Naiker, Chris J van Staden

Journal article  |  2011  |  Journal of Management

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Are All Industry Specialist Auditors the Same?

Steven F Cahan, Debra C Jeter, Vic Naiker

Journal article  |  2011  |  AUDITING: A Journal of Practice & Theory

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The association between accruals quality and the characteristics of accounting experts and mix of expertise on audit committees

D Dhaliwal, V Naiker, F Navissi

Journal article  |  2010  |  Contemporary Accounting Research

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The effect of audit specialists on the informativeness of discretionary accruals

D Mascarenhas, SF Cahan, V Naiker

Journal article  |  2010  |  Journal of Accounting, Auditing & Finance

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Determinants of audit committee meeting frequency: Evidence from a voluntary governance system

V Sharma, V Naiker, B Lee

Journal article  |  2009  |  Accounting Horizons

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Former audit partners on the audit committee and internal control deficiencies

V Naiker, DS Sharma

Journal article  |  2009  |  The Accounting Review

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The Agency Cost Effects of Unionization on Firm Value

Vic Naiker, Farshid Navissi, VG Sridharan

Journal article  |  2008  |  Journal of Management Accounting Research

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Does auditor industry specialization matter? Evidence from market reaction to auditor switches

WR Knechel, V Naiker, G Pacheco

Journal article  |  2007  |  AUDITING: A Journal of Practice & Theory

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Impact of the minimum wage on expected profits

G Pacheco, V Naiker

Journal article  |  2006  |  International Review of Applied Economics

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Securities price effects of unionization legislation

V Naiker, F Navissi

Journal article  |  2006  |  Journal of Financial Research

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Institutional ownership and corporate value

F Navissi, V Naiker

Journal article  |  2006  |  Managerial Finance

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Securities price effects of Napster-related events

F Navissi, V Naiker, S Upson

Journal article  |  2005  |  Journal of Accounting, Auditing & Finance

22

Scholarly Works

Keyword Analysis

Accounting, Auditing and Accountability
Other Economic Framework
Business and Management
Expanding Knowledge
Financial Services
Management and Productivity
Other Commercial Services and Tourism

Honours, Awards and Fellowships

2013

Award for Outstanding Service to Auditing: A Journal of Practice and Theory

American Accounting Association
2011

NZICA Best Paper Award

Auckland Region Accounting Conference
2011

Best Paper Award – Auditing Stream at the Annual Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference

Accounting and Finance Association of Australia and New Zealand
2010

University of Auckland Business School New Research Excellence Award

University of Auckland Business School
2009

Research Excellence Award in Accounting and Finance at University of Auckland

University of Auckland Business School
2009

University of Auckland Business School
2007

NZICA Best Paper Award

Auckland Region Accounting Conference
2006

Best paper by a PhD student

Auckland Region Accounting Conference
2004

University of Auckland Doctoral Scholarship

University of Auckland
2001

Prize in Advanced Financial Accounting at University of Auckland

Deloitte Touche Tohmatsu
2000

Prize at University of Auckland

Institute of Chartered Accountants of New Zealand
2000

Prize in Financial Accounting at University of Auckland

Ernst & Young

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Awards

Credentials

Positions

Professor

Accounting

Education

Doctor of Philosophy in Accounting

University of Auckland

Bachelor of Commerce

University of Auckland

Bachelor of Commerce (Honours) with First Class Honours in Accounting

University of Auckland

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