Professor Steven F Cahan


Steven Cahan is a Professor of Financial Accounting at the University of Auckland Business School. His research interests are in the areas of auditing and financial reporting, and he has published over 60 academic research articles in journals including The Accounting Review, Accounting, Organizations and Society, Contemporary Accounting Research, Auditing: A Journal of Practice and Theory, Journal of Banking and Finance, and Accounting Horizons. His PhD is from the University of Colorado, Boulder.

Steven is a Chartered Accountant and is a Fellow of Chartered Accountants Australia New Zealand. Prior to the merger of the Australian and New Zealand CA bodies, Steven served as Moderator for the New Zealand Institute's Professional Accounting School, served on the Academic Committee, and chaired the Research/PhD Scholarships Committee. He also regularly contributed to the NZ Institute's Chartered Accountants Journal writing a bi-monthly column on research. At a global level, he has been involved with the International Federation of Accountants serving as a member of the Consultative Advisory Group for the International Accounting Education Standards Board.

Steven is a past New Zealand President of AFAANZ and was named a Life Member of AFAANZ in 2010. He is a former Editor in Chief of Accounting & Finance, the journal of the Accounting and Finance Association of Australia and New Zealand (AFAANZ), and the Pacific Accounting Review. He currently serves on 10 Editorial Boards including the European Accounting Review, Auditing: A Journal of Practice and Theory, Australian Journal of Management, Journal of International Accounting Research, and Accounting and Business Research. He has served on the Competitive Manuscript Award Committee and Notable Contribution to Literature Screening Committee for the American Accounting Association.

Steven was a member of the Business and Economics Peer Review Panel for the New Zealand government’s Performance Based Research Funding (PBRF) review round in 2006 and 2012. Steven received the Research Excellence Award for Sustained Research from the University of Auckland Business School in 2005 and in 2010.

Steven has been actively involved in increasing the accounting research capacity in New Zealand. He is a founding co-organiser of the Auckland Region Accounting Conference, NZ Quantitative Accounting Research Symposium, and NZ Quantitative Accounting Research Doctoral Consortium. He was the inaugural PhD Director for the University of Auckland Business School from 2006-2009.


Selected publications and creative works (Research Outputs)

  • Cahan, R. H., Cahan, S. F., Lee, T. C., & Nguyen, N. H. (2017). Media content, accounting quality, and liquidity volatility. European Accounting Review, 26 (1).10.1080/09638180.2015.1087866
  • Sun, J., Cahan, S. F., & Xu, J. (2016). Individual auditor conservatism after CSRC sanctions. Journal of Business Ethics, 136 (1), 133-146. 10.1007/s10551-014-2514-z
  • Cahan, S., de Villiers, C., Jeter, D., Naiker, V., & Van Staden, C. (2016). Are CSR disclosures value relevant? Cross-country evidence. The European Accounting Review, 25 (3), 579-611. 10.1080/09638180.2015.1064009
    Other University of Auckland co-authors: Debra Jeter, Charl de Villiers
  • Cahan, S., Chen, C., & Chen, L. (2015). Social norms and CSR performance. Journal of Business Ethics, 145 (3), 493-508. 10.1007/s10551-015-2899-3
    Other University of Auckland co-authors: Lily Chen
  • Cahan, S., Chen, C., Chen, L., & Nguyen, N. (2015). Corporate social responsibility and media coverage. Journal of Banking and Finance, 59, 409-422. 10.1016/j.jbankfin.2015.07.004
    Other University of Auckland co-authors: Lily Chen
  • Cahan, S., Godfrey, J., Hamilton, J., & Jeter, D. (2015). The association between client-specific investment opportunities and audit fees of industry specialists and non-specialists. International Journal of Auditing, 19 (2), 57-71. 10.1111/ijau.12029
    Other University of Auckland co-authors: Jayne Godfrey
  • Cahan, S., & Sun, J. (2015). The effect of audit experience on audit fees and audit quality. Journal of Accounting, Auditing and Finance, 30 (1), 78-100. 10.1177/0148558X14544503
  • Venter, E. R., Emanuel, D., & Cahan, S. F. (2014). The Value Relevance of Mandatory Non-GAAP Earnings. Abacus, 50 (1), 1-24. 10.1111/abac.12020

Contact details

Primary office location

Level 5, Room 525
New Zealand