Professor Jilnaught Wong
BCom MCom PhD Auck., FCA FCPA
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.
- Accounting policy choice
- Financial accounting
Teaching | Current
2012 BusAdmin 765 Finance
Selected publications and creative works (Research Outputs)
- Wong, N., & Wong, J. (2019). Corporate tax avoidance or corporate responsibility?: An examination of the NZX 50 companies. New Zealand Journal of Taxation Law and Policy, 25 (1), 11-30. Related URL.
- Wong, N., & Wong, J. (2017). Deferred tax reversals: Opportunistic reporting or normal economic activity?. New Zealand Journal of Taxation Law and Policy, 23 (2), 258-278.
- Wong, J., Wong, N., & Jeter, D. C. (2016). The Economics of Accounting for Property Leases. Accounting Horizons, 30 (2), 239-254. 10.2308/acch-51386
- Wong, J., Wong, N., & Li, Y. W. (2015). Lobbying on NZ IAS 12 following the 2010 Budget. New Zealand Journal of Taxation Law and Policy, 21 (4), 462-484. Related URL.
Other University of Auckland co-authors: Willow Yangliu Li
- Wong, J., Wong, N., & Jeter, D. C. (2013). Asset Specificity and the Ownership of Buildings. Nashville: Owen Graduate School of Management, Vanderbilt University.10.2139/ssrn.2321724
Other University of Auckland co-authors: Debra Jeter
- Wong, J., Wong, N., & Naiker, V. (2011). Comprehensive versus partial deferred tax liabilities and equity market values. Accounting and Finance, 51 (4), 1087-1106. 10.1111/j.1467-629X.2011.00430.x
- Wong, J., & Wong, N. (2010). Voluntary disclosure of operating income. Accounting and Finance, 50 (1), 221-239. 10.1111/j.1467-629X.2009.00319.x
- Wong, J., Wong, N., & Naiker, V. (2010). Comprehensive versus Partial Deferred Tax and Equity Market Values. Auckland: Faculty of Business & Economic, University of Auckland. Related URL.