Professor Paul Mather
Head, La Trobe Business School , Professor of Financial Accounting and Corporate Governance
College of Arts, Social Sciences and Commerce
La Trobe Business School
Department of Accounting
MARB 368, Melbourne (Bundoora)
MA (Lancaster), PhD (Monash),FCPA,FCA(England & Wales)
Membership of professional associations
FCPA, FCA (England & Wales), MAICD
Area of study
Paul Mather is Head of La Trobe Business School and a Professor of Accounting at La Trobe University in Melbourne, Australia. Prior to joining the school, he was Associate Dean (Research Degrees) in the Faculty of Business and Economics and an Associate Professor in Accounting at Monash University, Melbourne. Paul has also held visiting appointments at the London School of Economics and the University of Liverpool Management School. Prior to becoming an academic, he was a senior manager and partner with the Melbourne, Monrovia and London offices of PricewaterhouseCoopers and he has considerable experience in financial investigations, auditing as well as corporate finance advisory services including valuations and due diligence reviews for the purpose of mergers and acquisitions.
Paul's research interests are in financial reporting and policy choice, the role of corporate governance in mitigating agency problems, debt contracting processes in particular the role of covenants in debt contracts, the earnings and impression management of financial information and behavioural research in financial accounting and he currently supervises a number of PhD students researching in these areas.
He has authored or co-authored papers in refereed journals such as ABACUS, Accounting and Business Research, Accounting, Auditing and Accountability Journal, Accounting and Finance, Australian Accounting Review, Australian Journal of Management, Corporate Governance: An International Review, Pacific Basin Finance Journal and The British Journal of Management. He has won best paper awards for papers published in JASSA, the Journal of the Securities Institute of Australia and the Accounting Research Journal and a Dean's Commendation for Teaching Excellence at Monash University.
Paul is currently a member of CPA Australia's Divisional Council and was previously Deputy Chair of CPA Australia's Victorian Corporate Committee, a member of its CPA Congress Task Force for numerous years and has been a member of many other profesional working parties. He is also a Non-Executive Director of the Melbourne Innovation Centre and is a member of an expert panel advising the Institute of Certified Management Accountants in Sri Lanka.
Behavioural research in financial accounting and corporate governance- Please contact me to discuss a topic.
Corporate disclosure; corporate governance, financial accounting; auditing, and accounting policy choice- Please contact me to discuss a topic.
- Issues in Financial Accounting
Woodhouse, K., P. Mather and D. Ranasinghe, (2017), "Externally Reported Performance Measures and Benchmarks in Australia", Accounting & Finance, Forthcoming.
Razzaque, R., M.Ali and P.Mather (2016), “Real earnings management in family firms: Evidence from an emerging economy”, Pacific Basin Finance Journal, Vol. 40, pp. 237-250.
Ahmed, K. and P. Mather (2016), “Institutional and legal frameworks, corporate reporting and management performance in emerging markets”, International Journal of Accounting & Information Management, Vol. 24, issue 4, pp.318-320
Bryce, M., J. Ali and P.Mather, (2015), “Accounting quality in the pre/post IFRS adoption and the impact on audit committee effectiveness - evidence from Australia”, Pacific Basin Finance Journal, Vol. 35, pp. 163-181.
Vafeas, A., K. Ahmed and P. Mather (2015), “Female Directors and Financial Performance of the Largest 500 ASX Firms”, Australian Accounting Review, Vol. 25 (4), pp.413-427.
Khan, A., P. Mather and B. Balachandran (2014), “Managerial Share Ownership and Operating Performance: Do Independent and Executive Directors have different Incentives?”, Australian Journal of Management, Vol. 39 (1), pp.47-71.
Day, J., P. Mather and P. Taylor (2014), “The Effect of Corporate Board Characteristics on Loan Monitoring Decisions”, Corporate Ownership and Control, Vol. 11, 2, pp.46-59
Chan, H., R. Faff, A. Khan and P. Mather (2013), “Exploring the Moderating Role of Growth Options on the Relation between Board Characteristics and Management Earnings Forecasts”, Corporate Governance: An International Review, Vol. 21, No. 4, pp.314-333.
Khan, A. and P. Mather (2013), “The Value of Managerial Share Ownership and Discretionary Accruals”, Accounting Research Journal, Vol. 26, No1, pp.35-55.
Note: The above publication won the 2013 Highly Commended Paper Award for a publication in the Accounting Research Journal.
Chan, H., R. Faff, P. Mather and A. Ramsay (2009), “The Relationship between Directors’ Independence, Reputation and Management Earnings Forecasts”, Corporate Ownership and Control, Vol. 6, No. 2, pp.404-419.
Oei, R, A. Ramsay and P. Mather (2008), “Earnings Persistence, Accruals and Managerial Share Ownership”, Accounting and Finance, Vol. 48, No. 3, pp.475-502.
Mather, P and J. Wong (2007), “Corporate Governance in Australia” in “Readings in Corporate Governance”, Edited by Apreda, R., A. Braendle and A. Kostyuk A.
Mather, P. and A. Ramsay (2007), “Do Board Characteristics Influence Impression Management through Graph Selectivity around CEO Changes?”, Australian Accounting Review, Vol. 17, No. 2, pp.84-95.
Mather, P. and G. Peirson (2006), “Financial Covenants in the Markets for Public and Private Debt”, Accounting & Finance, Vol. 46, No. 2, pp.285-307.
Mather, P. and A. Ramsay (2006), “The Effects of Board Characteristics on Earnings Management around Australian CEO Changes”, Accounting Research Journal, Vol. 19, No. 2, pp.78-93.
Note: The above publication won the 2006 Accounting Research Journal best paper award.
Benkel, M., P. Mather and A Ramsay (2006), “The Association between Corporate Governance and Earnings Management: The Role of Independent Directors” Corporate Ownership and Control, Vol. 3, No. 4. pp.65-75.
Mather, D., P. Mather and A. Ramsay (2005), “An Investigation into the Measurement of Graph Distortion in Financial Reports”, Accounting and Business Research, Vol. 35, No. 2, pp.147-159.
Mather, P. (2004), “The Determinants of Financial Covenants in Bank-Loan Contracts”, Journal of International Banking Law and Regulation, Vol. 19, No. 2, pp.33-39.
Godfrey, J., P. Mather and A. Ramsay (2003), “Earnings and Impressions Management in Financial Reports: The Case of CEO Changes”, Abacus, Vol. 39, No. 1, pp. 95-123.
The impact of corporate governance on debt and, more specifically, loan monitoring decisions and debt covenant utilisation; Corporate governance and management earnings forecasts; Managerial Share Ownership and firm performance; Managerial Share Ownership and firm dividend policy; Financial reporting decision making; Gender diversity on corporate boards and firm performance;