Professor Christine Helliar

Emeritus Professor UniSA Business

email Christine.Helliar@unisa.edu.au

Research Degree Supervisor

About me

Christine is an Emeritus Professor at the University of South Australia. Christine has a PhD in Risk, Derivatives and Management Control from the University of Dundee, and her research focuses on technology such as blockchain and AI use in business, financial reporting, accounting education, ethics and governance, circular economy, social responsibility finance and Islamic finance as well as risk management, auditing and management control.

Christine has extensive industry experience, with a wide background in accounting, finance and capital markets, having worked for EY, Morgan Stanley, Hong Kong Bank and Citigroup in London. From 2003-9 Christine was Director of Research at The Institute of Chartered Accountants of Scotland, where ... Read more

UniSA Business

Recognised and respected for our quality education, career outcomes and research expertise, UniSA Business creates leaders for change and transforms modern business practice.

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About me

In the media

Date	Title
13/01/2017	Centrelink data-matching problems show the need for a government blockchain, https://theconversation.com/centrelink-data-matching-problems-show-the-need-for-a-government-blockchain-71156

Research

Research focus

Accounting, Auditing and Accountability
Business and Management
Banking, Finance and Investment
Commerce, Management, Tourism and Services
Accounting Profession

Highlights

UniSA Business School Staff Excellence Awards: Excellence in Collaborative Supervision (w. Braam Lowies, Christine Helliar, Kurt Lushington & Michelle Commandeur) (2019), Achievement in Industry Collaboration (w. Braam Lowies, Christine Helliar & Kurt Lushington) (2018)

Research

Outputs

Research outputs for the last seven years are shown below. Some long-standing staff members may have older outputs included. To see earlier years visit ORCID, ResearcherID or Scopus

Open access indicates that an output is open access.

Highlights

Year	Output
2022	Alotaibi, KO, Helliar, C & Tantisantiwong, N 2022, 'Competing logics in the Islamic funds industry: a market logic versus a religious logic', Journal of Business Ethics, vol. 175, pp. 207-230. Open access 9 6
2022	Helliar, C, Lowies, B, Suryawathy, I, Whait, R & Lushington, K 2022, 'The genre of banking financial product information: the characters, the setting, the plot and the story', British Accounting Review, vol.54, no. 5, article no. 101131, pp. 1-24. Open access 1
2022	Helliar, C, Petracci, B & Tantisantiwong, N 2022, 'Comparing SRI funds to conventional funds using a PCA methodology', Journal of Asset Management, vol. 23, no. 7, pp. 581-595. Open access 4 3
2020	Helliar, C V, Crawford, L, Rocca, L, Teodori, C & Veneziani, M 2020, 'Permissionless and permissioned blockchain diffusion', International Journal of Information Management, vol. 54, article no. 102136, pp. 1-15. Open access 158 113
2017	Gurd, B & Helliar, C 2017, 'Looking for leaders: 'balancing' innovation, risk and management control systems', British Accounting Review, vol. 49, no. 1, pp. 91-102. Open access 29 20

Books

Year	Output
2015	O'Connell, B, Carnegie, GD, Carter, AJ, de Lange, P, Hancock, P, Helliar, C V & Watty, K 2015, Shaping the future of accounting in business education in Australia, CPA Australia, Australia. Open access

Journal Articles

Year	Output
2024	Suryani, AW, Helliar, C & Carter, A 2024, 'Ecological underpinnings of niche identity and diversity within the profession', Journal of Accounting in Emerging Economies, vol. 14, no. 4, pp. 791-818. Open access
2023	Waye, VC, Rocca, L, Veneziani, M, Helliar, C & Suryawathy, IGA 2023, 'Policy, regulation, and institutional approaches to digital innovation in the wine sector: a cross-country comparison', British Food Journal, vol. 125, no. 5, pp. 1854-1873. Open access 2 2
2022	Alotaibi, KO, Helliar, C & Tantisantiwong, N 2022, 'Competing logics in the Islamic funds industry: a market logic versus a religious logic', Journal of Business Ethics, vol. 175, pp. 207-230. Open access 9 6
2022	Cornell, V, Lowies, B, Lushington, K & Helliar, C 2022, 'What role do Australian health professionals play in helping people choose their home care package services?', Australian Journal of Primary Health, vol. 28, no. 5, pp. 454-457. Open access
2022	Helliar, C, Lowies, B, Suryawathy, I, Whait, R & Lushington, K 2022, 'The genre of banking financial product information: the characters, the setting, the plot and the story', British Accounting Review, vol.54, no. 5, article no. 101131, pp. 1-24. Open access 1
2022	Helliar, C, Petracci, B & Tantisantiwong, N 2022, 'Comparing SRI funds to conventional funds using a PCA methodology', Journal of Asset Management, vol. 23, no. 7, pp. 581-595. Open access 4 3
2021	Christ, KL & Helliar, C V 2021, 'Blockchain technology and modern slavery: reducing deceptive recruitment in migrant worker populations', Journal of Business Research, vol. 131, pp. 112-120. Open access 43 35 2
2020	Helliar, C V, Crawford, L, Rocca, L, Teodori, C & Veneziani, M 2020, 'Permissionless and permissioned blockchain diffusion', International Journal of Information Management, vol. 54, article no. 102136, pp. 1-15. Open access 158 113
2019	Halari, A, Helliar, C, Power, D & Tantisantiwong, N 2019, 'Taking advantage of Ramadan and January in Muslim countries', Quarterly Review of Economics and Finance, vol. 74, pp. 85-96. Open access 7 8
2018	Halari, A, Helliar, C, Power, DM & Tantisantiwong, N 2018, 'Islamic calendar anomalies: Pakistani practitioners' perspective', Qualitative Research in Financial Markets, vol. 10, no. 1, pp. 71-84. Open access 1
2018	Suryani, AW, Helliar, C, Carter, AJ & Medlin, J 2018, 'Shunning careers in public accounting firms: the case of Indonesia', British Accounting Review, vol. 50, no. 5, pp. 463-480. Open access 19 17
2018	Tantisantiwong, N, Halari, A, Helliar, C & Power, D 2018, 'East meets west: when the Islamic and Gregorian calendars coincide', British Accounting Review, vol. 50, no. 4, pp. 1-55. Open access 8 7
2017	Gurd, B & Helliar, C 2017, 'Looking for leaders: 'balancing' innovation, risk and management control systems', British Accounting Review, vol. 49, no. 1, pp. 91-102. Open access 29 20
2016	Crawford, L, Helliar, C & Power, D 2016, 'The temporal nature of legitimation: the case of IFRS8', Accounting in Europe, vol. 13, no. 1, pp. 43-64. Open access 6 2
2015	Halari, A, Tantisantiwong, N, Power, D & Helliar, CV 2015, 'Islamic calendar anomalies: evidence from Pakistani firm-level data', Quarterly Review of Economics and Finance, vol. 58, pp. 64-73. Open access 23 15
2014	Crawford, L, Helliar, CV, Monk, E & Veneziani, M 2014, 'International Accounting Education Standards Board: organisational legitimacy within the field of professional accountancy education', Accounting Forum, vol. 38, no. 1, pp. 67-89. 22 20
2013	Crawford, L, Ferguson, J, Helliar, C & Power, D 2013, 'Control over accounting standards within the European Union: The political controversy surrounding the adoption of IFRS 8', Critical Perspectives on Accounting, vol. 25, 4-5, pp. 304-318. 49 39
2013	Dunne, T, Helliar, C, Lymer, A & Mousa, R 2013, 'Stakeholder engagement in internet financial reporting: the diffusion of XBRL in the UK', British Accounting Review, vol. 45, no. 3, pp. 167-182. 53 41
2013	Fox, A, Hannah, G, Helliar, C & Veneziani, M 2013, 'The costs and benefits of IFRS implementation in the UK and Italy', Journal of Applied Accounting Research, vol. 14, no. 1, pp. 86-101. 40 34
2013	Helliar, C 2013, 'The global challenge for accounting education', Accounting Education: An International Journal, vol. 22, no. 6, pp. 510-521. 31 25
2013	Wanyama, S, Burton, B & Helliar, C 2013, 'Stakeholders, accountability and the theory-practice gap in developing nations' corporate governance systems: evidence from Uganda', Corporate Governance: The International Journal of Business in Society, vol. 13, no. 1, pp. 18-38. 15 9
2011	Crawford, L, Helliar, C & Monk, EA 2011, 'Generic skills in audit education', Accounting Education: An International Journal, vol. 20, no. 2, pp. 115-131. 58 45
2011	Crawford, L, Helliar, C, Monk, E & Stevenson, L 2011, 'SCAM: design of a learning and teaching resource', Accounting Forum, vol. 35, no. 1, pp. 61-72. 10 8
2011	Helliar, C & Alsahlawi, A 2011, 'Islamic derivatives', Journal of Corporate Treasury Management, vol. 4, no. 2, pp. 120-128.
2010	Helliar, CV, Power, D & Dunne, T 2010, 'An analysis of UK firms' disclosures about derivatives usage in their corporate reports', International Journal of Accounting and Finance, vol. 2, no. 3-4, pp. 237-253.
2009	Stevenson, L, Monk, E & Helliar, CV 2009, 'The Development of Trainee Auditors' Skills in Tertiary Education', International Journal of Auditing, vol. 13, no. 3, pp. 185-202. 21
2009	Wanyama, S, Burton, B & Helliar, C 2009, 'Frameworks underpinning corporate governance: evidence on Ugandan perceptions', Corporate Governance (Oxford): an international review, vol. 17 no. 2, pp. 159-175. 50 43
2008	Stevenson, L, Helliar, CV, Fifield, S & Dhanani, A 2008, 'The management of interest rate risk: evidence from UK companies', Journal of Applied Accounting Research, vol. 9, no. 1, pp. 52-70. 4

Reports

Year	Output
2022	Helliar, C, Waye, V, Veneziani, M, Suryawathy, A, Bradrania, R & Rocca, L 2022, Seven steps to technological innovation: the case of the Australian and Italian wine industry, CIMA, Australia. Open access
2021	Crocker, R, Chileshe, N, Helliar, C, Ochoa Panagua, J, Sandhu, S, Wallace, N & Jonasson, A 2021, Implementing the circular economy in regional South Australia: identifying targets and developing partnerships, University of South Australia, Australia. Open access
2019	Lowies, B, Helliar, C, Lushington, K & Whait, R 2019, The financial capability of older people: a report prepared for Financial Literacy Australia, University of South Australia Business School, Australia. Open access
2012	Crawford, L, Extance, H, Helliar, C & Power, D 2012, Operating segments : the usefulness of IFRS 8, ICAS, Edinburgh.
2010	Crawford, L, Helliar, C & Power, D 2010, Politics or accounting principles: why was IFRS 8 so controversial?, Centre for Business Performance, UK. Open access
2010	Crawford, L, Helliar, C, Monk, E, Mina, M, Teodori, M, Veneziani, M & Falgi, K 2010, IES compliance and the knowledge, skills and values of IES 2, 3 and 4, International Association for Accounting Education & Research, Canada.
2010	Shields, H, Helliar, C, Wood, D & Crickett, M 2010, Chinese accounting reform: towards a principles-based global regime, The Institute of Chartered Accountants of Scotland (ICAS), UK. Open access
2009	Dunne, T, Helliar, C, Lymer, A & Mousa, R 2009, XBRL - The view of stakeholders, The Association of Chartered Certified Accountants, UK. Open access
2008	Dunne, T, Fifield, S, Finningham, G, Fox, A, Hannah, G, Helliar, C, Power, DM & Veneziani, M 2008, The implementation of IFRS in the UK, Italy and Ireland, Institute of Chartered Accountants of Scotland, UK. Open access

External engagement & recognition

Collaborations

External engagement & recognition

Collaborations

Organisation	Country
Cardiff University	UNITED KINGDOM
CPA Australia	AUSTRALIA
Curtin University	AUSTRALIA
Deakin University	AUSTRALIA
Flinders University	AUSTRALIA
Krungthai Bank	THAILAND
Mahasaraswati Denpasar University	INDONESIA
Newcastle University, United Kingdom	UNITED KINGDOM
Open University	UNITED KINGDOM
RMIT University	AUSTRALIA
Robert Gordon University	UNITED KINGDOM
State University of Malang	INDONESIA
The Open University	UNITED KINGDOM
The Public Authority for Applied Education and Training	KUWAIT
Uganda Martyrs University	UGANDA
University of Birmingham	UNITED KINGDOM
University of Brescia	ITALY
University of Buckingham	UNITED KINGDOM
University of Dundee	UNITED KINGDOM
University of Evansville	UNITED STATES
University of South Australia	AUSTRALIA
University of Southampton	UNITED KINGDOM
University of Strathclyde	UNITED KINGDOM
University of Western Australia	AUSTRALIA

External engagement & recognition

Engagement/recognition	Year
Editorial Advisory Board Member Accounting, Auditing and Accountability Journal (AAAJ)	2018
Editorial Advisory Board Member An International Journal Accounting Education	2018
Editorial Advisory Board Member Managerial Auditing Journal	2018
Editorial Advisory Board Member Meditari Accountancy Research (MAR)	2018
Editorial Board Member British Accounting Review	2018
Editorial Review Board Member Corporate Governance: An International Review	2018
Member, Economics and Commerce Committee (EC), Research Evaluation Committee Australian Research Council (ARC)	2018
Chair British Accounting and Finance Association	2017
Chair, Governing Council Financial Research Network	2017
Editorial Advisory Board Member An International Journal Accounting Education	2017
Editorial Advisory Board Member Accounting, Auditing and Accountability Journal (AAAJ)	2017
Editorial Advisory Board Member Managerial Auditing Journal	2017
Editorial Board Member British Accounting Review	2017
Editorial Board Member Meditari Accountancy Research (MAR)	2017
Editorial Review Board Member Corporate Governance: An International Review	2017
Examiner The Association of Corporate Treasurers	2017
External Examiner University of Mauritius	2017
Fellow The institute of chartered accountants in England and Wales	2017
Honorary Fellow CPA Australia	2017
Member The Institute of Chartered Accountants of Scotland	2017
Member Chartered Accountants Australia and New Zealand (CA ANZ)	2017
Research Director Australian Accounting Standards Board	2017
Chair British Accounting and Finance Association	2016
Chair, Governing Council Financial Research Network	2016
Editorial Advisory Board Member Accounting, Auditing and Accountability Journal (AAAJ)	2016
Editorial Advisory Board Member Managerial Auditing Journal	2016
Editorial Advisory Board Member An International Journal Accounting Education	2016
Editorial Board Member British Accounting Review	2016
Editorial Review Board Member Corporate Governance: An International Review	2016
External Examiner University of Mauritius	2016
Fellow The institute of chartered accountants in England and Wales	2016
Honorary Fellow CPA Australia	2016
Member The Institute of Chartered Accountants of Scotland	2016
Member Chartered Accountants Australia and New Zealand (CA ANZ)	2016
Mentioned in the International accounting standards board in developing the PIR to IFRS 8 International Accounting Standards Board	2016
Non-Executive Trustee British Accounting and Finance Association	2016
Chair British Accounting and Finance Association	2015
Chair, Governing Council Financial Research Network	2015
Editorial Advisory Board Member An International Journal Accounting Education	2015
Editorial Advisory Board Member Managerial Auditing Journal	2015
Editorial Advisory Board Member Accounting, Auditing and Accountability Journal (AAAJ)	2015
Editorial Board Member British Accounting Review	2015
Editorial Review Board Member Corporate Governance: An International Review	2015
Elected Deputy Chair Chairs of Accounting and Finance	2015
Excellence in Research Australia (ERA) Peer Reviewer Australian Research Council (ARC)	2015
External Examiner University of Mauritius	2015
Fellow The institute of chartered accountants in England and Wales	2015
Honorary Fellow CPA Australia	2015
Member Chartered Accountants Australia and New Zealand (CA ANZ)	2015
Member The Institute of Chartered Accountants of Scotland	2015
Academic Reviewer Economic and Social Research Council (ESRC) Peer Review College	2014
Best Paper Award Journal of Applied Accounting Research	2014
Chair British Accounting and Finance Association	2014
Editorial Advisory Board Member Accounting, Auditing and Accountability Journal (AAAJ)	2014
Editorial Advisory Board Member An International Journal Accounting Education	2014
Editorial Advisory Board Member Managerial Auditing Journal	2014
Editorial Board Member British Accounting Review	2014
Editorial Review Board Member Corporate Governance: An International Review	2014
Fellow The institute of chartered accountants in England and Wales	2014
Honorary Fellow CPA Australia	2014
Member The Institute of Chartered Accountants of Scotland	2014
Member Chartered Accountants Australia and New Zealand (CA ANZ)	2014
Academic Reviewer Economic and Social Research Council (ESRC) Peer Review College	2013
Chair British Accounting and Finance Association	2013
Editorial Advisory Board Member An International Journal Accounting Education	2013
Editorial Advisory Board Member Accounting, Auditing and Accountability Journal (AAAJ)	2013
Editorial Advisory Board Member Managerial Auditing Journal	2013
Editorial Board Member British Accounting Review	2013
Editorial Review Board Member Corporate Governance: An International Review	2013
Fellow The institute of chartered accountants in England and Wales	2013
Honorary Fellow CPA Australia	2013
Member The Institute of Chartered Accountants of Scotland	2013
Member Chartered Accountants Australia and New Zealand (CA ANZ)	2013
Academic Reviewer Economic and Social Research Council (ESRC) Peer Review College	2012
Chair British Accounting and Finance Association	2012
Editor British Accounting Review Research Register	2012
Editorial Advisory Board Member An International Journal Accounting Education	2012
Editorial Advisory Board Member Managerial Auditing Journal	2012
Editorial Advisory Board Member Accounting, Auditing and Accountability Journal (AAAJ)	2012
Editorial Board Member British Accounting Review	2012
Editorial Review Board Member Corporate Governance: An International Review	2012
Executive Committee Member Conference of Professors of Accounting and Finance	2012
Fellow The institute of chartered accountants in England and Wales	2012
Member The Institute of Chartered Accountants of Scotland	2012
Academic Reviewer Economic and Social Research Council (ESRC) Peer Review College	2011
Chair British Accounting and Finance Association	2011
Editor British Accounting Review Research Register	2011
Editorial Advisory Board Member Managerial Auditing Journal	2011
Editorial Advisory Board Member An International Journal Accounting Education	2011
Editorial Board Member British Accounting Review	2011
Editorial Review Board Member Corporate Governance: An International Review	2011
Executive Chair, Vice Chair British Accounting and Finance Association	2011
Executive Committee Member Conference of Professors of Accounting and Finance	2011
Fellow The institute of chartered accountants in England and Wales	2011
Member The Institute of Chartered Accountants of Scotland	2011
Academic Reviewer Economic and Social Research Council (ESRC) Peer Review College	2010
Editor British Accounting Review Research Register	2010
Editorial Advisory Board Member An International Journal Accounting Education	2010
Editorial Advisory Board Member Managerial Auditing Journal	2010
Editorial Board Member British Accounting Review	2010
Editorial Review Board Member Corporate Governance: An International Review	2010
Executive Chair, Vice Chair British Accounting and Finance Association	2010
Executive Committee Member Conference of Professors of Accounting and Finance	2010
Fellow The institute of chartered accountants in England and Wales	2010
Member The Institute of Chartered Accountants of Scotland	2010
Director of Research The Institute of Chartered Accountants of Scotland	2009
Editor British Accounting Review Research Register	2009
Editorial Advisory Board Member Managerial Auditing Journal	2009
Editorial Advisory Board Member An International Journal Accounting Education	2009
Editorial Board Member British Accounting Review	2009
Editorial Review Board Member Corporate Governance: An International Review	2009
Executive Chair, Vice Chair British Accounting and Finance Association	2009
Executive Committee Member Conference of Professors of Accounting and Finance	2009
Director of Research The Institute of Chartered Accountants of Scotland	2008
Editor British Accounting Review Research Register	2008
Editorial Advisory Board Member Managerial Auditing Journal	2008
Editorial Advisory Board Member An International Journal Accounting Education	2008
Editorial Board Member British Accounting Review	2008
Editorial Review Board Member Corporate Governance: An International Review	2008
Executive Committee Member Conference of Professors of Accounting and Finance	2008

Teaching & student supervision

Highlights

Auditing
Capital Markets
Security Analysis and Portfolio Management
Accounting

Teaching & student supervision

Research degree supervision

Supervisions from 2010 shown

Thesis title	Student status
Financial planning of older Australian women from different residential environments	Current
Modern slavery in the Ghanaian cocoa industry	Current
Vulnerable employment and modern slavery in Africa: a gender perspective	Current
Indonesian accounting education: the symbolic and material carriers of the logics	Completed
Islamic banking in Indonesia: a linked ecologies perspective	Completed
Shunning careers in public accounting firms: the case of Indonesia	Completed
Tax compliance in Jordan	Completed
The law and practice of tax audits in Indonesia - the obstacles to tax compliance in a developing country	Completed
The nature and fundamentals of cryptocurrency prices	Completed

Professor Christine Helliar

About me

About me

UniSA Business

About me

Professional Associations

In the media

Experience

Qualifications

Work history

Research

Research focus

Highlights

Projects

Outputs

Highlights

Books

Journal Articles

Reports

Current research & highlights

External engagement & recognition

Collaborations

Collaborations

External engagement & recognition

Editorial Advisory Board Member

Editorial Advisory Board Member

Editorial Advisory Board Member

Editorial Advisory Board Member

Editorial Board Member

Editorial Review Board Member

Member, Economics and Commerce Committee (EC), Research Evaluation Committee

Chair

Chair, Governing Council

Editorial Advisory Board Member

Editorial Advisory Board Member

Editorial Advisory Board Member

Editorial Board Member

Editorial Board Member

Editorial Review Board Member

Examiner

External Examiner

Fellow

Honorary Fellow

Member

Member

Research Director

Chair

Chair, Governing Council

Editorial Advisory Board Member

Editorial Advisory Board Member

Editorial Advisory Board Member

Editorial Board Member

Editorial Review Board Member

External Examiner

Fellow

Honorary Fellow

Member

Member

Mentioned in the International accounting standards board in developing the PIR to IFRS 8

Non-Executive Trustee

Chair

Chair, Governing Council

Editorial Advisory Board Member

Editorial Advisory Board Member

Editorial Advisory Board Member

Editorial Board Member

Editorial Review Board Member

Elected Deputy Chair

Excellence in Research Australia (ERA) Peer Reviewer

External Examiner

Fellow

Honorary Fellow

Member

Member

Academic Reviewer

Best Paper Award

Chair

Editorial Advisory Board Member

Editorial Advisory Board Member

Editorial Advisory Board Member