Paul V Dunmore Research Professor of Accounting School of Accountancy Massey University Private Box 756 WELLINGTON, New Zealand Phone +64 4 801 5799 extn 62603 E-mail P.V.Dunmore@massey.ac.nz Born 1949, England Citizenship New Zealand, United Kingdom, Canada Family Married, 3 children, 2 grandchildren Education Victoria University of Wellington BSc(Hons) with First Class Honours in Mathematics, 1970. McMaster University (Hamilton, Ontario, Canada) PhD in theoretical Physics, 1975. MBA, 1981. (Dean s Honours List; D M Hedden Gold Medallist) Society of Management Accountants of Ontario Certified Management Accountant, 1982. (Membership lapsed 1993) Institute of Certified Management Accountants (Australia) Certified Management Accountant, 2000. Professional experience Massey University Research Professor of Accounting, appointed 2004. Victoria University of Wellington Senior Lecturer of Accounting, 1986-1996. Associate Professor 1996-2004. MBA Director 1996-99. Acting Master of Management Director 1998. Member, Board of Victoria University Press, 1996-2000. Assistant to Vice-Chancellor (responsible for completing the University budget), 1996. Member, NZ Qualifications Authority panels to review proposed polytechnic degrees, 1996 and 1999. Associate Director, Graduate School of Business and Government Management, 1989-92. Chairperson, Quantitative Studies Group, 1987-88. Turnaround Management Association Academic Advisory Council (2000-2007). Paul V Dunmore 1 February 2013
Association of Certified Turnaround Professionals (NZ) Inc Dean of the ACTP(NZ) faculty, 2001-2004. New Zealand Heart Timber Products Ltd Independent director, 1993-94. McMaster University Assistant Professor of Accounting, 1980-85. Director, Accounting Research and Education Centre, 1985. Senior Programmer, then Computing Services Coordinator, Academic Computing Services, 1975-79. University of Toronto Postdoctoral Fellow, supported by Natural Sciences and Engineering Research Council of Canada fellowship, 1974. Hillfield-Strathallan Colleges Member, Board of Governors, 1984-85. Visiting appointments Visiting Professor, Discipline of Finance, University of Sydney, January 2009, 2010, 2011, 2012, 2013. Visiting Fellow, School of Business Management and Economics, University of Sussex, February May 2010. Visiting Professor, School of Accounting, Universiti Kebangsaan Malaysia, January February 2010. School of Accounting and Finance, University of Waterloo, August October 2009. Distinguished Visitor, School of Banking and Finance, University of Wales Bangor, June 2001. Research Publications (* refereed) (Impact: h-index = 4) * Jenny Condie, Paul V Dunmore and Keitha Dunstan. Cognitive Affordances in Performance Reporting: The Case of Service Performance in New Zealand Universities. Pacific Accounting Review (forthcoming 2013). Paul V Dunmore. Time-series properties of financial directions and ratios. Invited chapter in Advanced Methods and Applications in Financial Analysis, Cambridge University Press (forthcoming). * Paul V Dunmore. Half a Defence of Positive Accounting Research. Massey University School of Accountancy Discussion Paper 222 (2011). * P V Dunmore and Y S Shao. Audit and non-audit fees: New Zealand evidence. Pacific Accounting Review, 18 (2), 32-46 (2006). Paul V Dunmore 2 February 2013
* David Ashton, Paul Dunmore and Mark Tippett. Double Entry Bookkeeping and the Distributional Properties of a Firm s Financial Ratios. Journal of Business Finance and Accounting, 31(5-6), 583-606 (June 2004). * Andrew M C Smith and Paul V Dunmore. New Zealand s Thin Capitalisation Rules and the Arm s Length Principle. Bulletin for International Fiscal Documentation, 57(10): 503-510 (2003). * Paul V Dunmore and Haim Falk. Economic Competition between Professional Bodies: The Case of Auditing. American Law and Economics Review 3(2): 302-319 (2001). Paul V Dunmore and Shee Boon Law. Taxation and Bankruptcy: Distress Prediction for Inland Revenue. In Taxation and the Limits of Government, ed. Gerald W Scully and Patrick J Caragata (Kluwer, 2000), pp. 271-288. Paul V Dunmore. Income and Tax Distributions for Individual New Zealand Taxpayers 1991-94. In Taxation and the Limits of Government, ed. Gerald W Scully and Patrick J Caragata (Kluwer, 2000), pp. 147-172. * Paul V Dunmore and Haim Falk. Acceptance of Accounting Standards. Review of Quantitative Finance and Accounting 10(2): 173-191 (1998). * A M C Smith and Paul V Dunmore. Tax Avoidance and the Financial Structure of Non- Resident Controlled Companies in New Zealand. Australian Tax Forum 13(3): 277-309 (1997). Shee Boon Law and Paul V Dunmore. Taxation and Bankruptcy: Distress Prediction for Inland Revenue. Working Paper 34, NZ Inland Revenue Department (1997). A M C Smith and Paul V Dunmore. Tax Avoidance and the Financial Structures of Non- Resident Controlled Companies in New Zealand. Graduate School of Business and Government Management, Victoria University of Wellington, Working Paper 9/96 (1996). Paul V Dunmore. Income and Tax Distributions for Individual New Zealand Taxpayers 1991-94. Working Paper 9, NZ Inland Revenue Department (1995). Paul V Dunmore. The cross-sectional distributions of financial ratios: Theory, evidence, and implications. Working Paper 5/94, Graduate School of Business and Government Management, Victoria University of Wellington (1994). Paul V Dunmore. A test of the effects of changing information asymmetry in a capital market. Working Paper 3/91, Graduate School of Business and Government Management, Victoria University of Wellington (1991). * Paul V Dunmore. On the Comparison of Dollar-Unit and Stratified Mean-per-unit Estimators. Contemporary Accounting Research 3(1): 125-148 (1986). Paul V Dunmore. McMaster s System for Computer-Aided Learning in Accounting. Proceedings of the Conference of the Canadian Academic Accounting Association (1982). Paul V Dunmore 3 February 2013
Paul V Dunmore. A Computer Simulation for Studying Accounting Income Models. Proceedings of the Conference of the Canadian Academic Accounting Association (1981). * D A Goodings, Paul Kennedy, Paul V Dunmore. Field dependence of spin-lattice relaxation in α-nitrogen. Physical Review B 17(9): 3468-3472 (1978). * Paul V Dunmore and D A Goodings. Librational motion in the α phase of solid nitrogen. III. Spin-lattice relaxation. Canadian Journal of Physics 55(21): 1848-1857 (1977). * Paul V Dunmore. Librational motion in the α phase of solid nitrogen. I. Basic theory and results. Canadian Journal of Physics 55(6): 554-572 (1977). * P V Dunmore and D A Goodings. Calculation of Nuclear Spin-Lattice Relaxation in the α Phase of Solid Nitrogen. Solid State Communications 18: 613-615 (1976). * Paul V Dunmore. The Orientational Structure of Solid β-n 2. Journal of Low Temperature Physics 24(3/4): 397-408 (1976). * Paul V Dunmore. Linear Spin-Wave Theory of Librational Motion in the α Phase of N 2 and CO. Journal of Chemical Physics 57(8): 3348-3353 (1972). P Dunmore. The Uses of Fallacy. NZ Mathematics Magazine 7(1): 15-19 (1970). Reprinted in A Random Walk in Science, The Institute of Physics (1973). Other research-related Member, editorial board, Journal of Accounting and Organizational Change. Member of the International Steering Committee, MEAFA (Methodological and Empirical Advances in Financial Analysis) group, University of Sydney, since 2011. PhD examiner, University of Wales Bangor, 2010-11. Award for best paper in Financial Accounting and Corporate Governance, Global Accounting and Organizational Change conference (Melbourne, July 2008) for Fairuz Salleh and Paul V Dunmore Political Influence, Corporate Governance and Financial Reporting Quality: Evidence from Companies In Malaysia. (I was Fairuz Salleh s PhD supervisor.) Research Paper Award at the 11 th Conference on the Theories and Practices of Security and Financial Markets (Taiwan, December 2002) for the paper by Paul V Dunmore and Haim Falk Joint Provision of audit and non-audit services, audit pricing and auditor independence. Various papers presented at conferences sponsored by the American Accounting Association, Accounting Association of Australia and New Zealand, British Accounting Association, Canadian Academic Accounting Association, and Asian- Pacific Conference on International Accounting Issues. Occasional referee for Contemporary Accounting Research, Review of Accounting Studies, British Accounting Review, Abacus, Journal of Applied Management Accounting Paul V Dunmore 4 February 2013
Research, Managerial Auditing Journal, International Journal of Auditing, New Zealand Journal of Business, New Zealand Economic Papers, and Pacific Accounting Review. Referee for various conference submissions, particularly for the American Accounting Association annual conferences (22 papers in various areas since 2006). Research seminars presented at various universities in NZ, Australia, Canada, Israel, Malaysia, Vietnam, the USA and the UK. External research grants from Deloitte, Haskins & Sells (Toronto, 1984), and from the Certified General Accountants Association Research Foundation (jointly with Haim Falk, 1987). External contract funding from the Association of Certified Turnaround Professionals (NZ), 2001. Co-applicant (principal applicant Nirmala Nath) in successful internal grant application for Adopting Innovation for Improved Performance: A New Zealand Case Study, Massey University Research Funds, 2012. Professional articles Jacqueline d Ath and Paul V Dunmore. No guilty expression. Chartered Accountants Journal, 90(7), 42-44 (2011). (I was Jacqueline d Ath s supervisor for her Honours project, on which this article was based.) Paul V Dunmore, Courtney Twist, and Judith Pinny. Generating good profitability information. Chartered Accountants Journal, 88(6), 36-39 (2009). Paul V Dunmore. Accountants sometimes get it right (but you have to look carefully). Asymmetric Information, 33, 8-9 (2008). Paul Dunmore. Earnings management: Good, Bad, or Downright Ugly? Chartered Accountants Journal, 87 (3), 32-37 (2008). James Gaa and Paul Dunmore. The ethics of earnings management. Chartered Accountants Journal, 86 (8), 60-62 (2007). Paul Dunmore. MBA Accounting Specialisation. Chartered Accountants Journal, Feb 1998, pp. 25-26. Paul V Dunmore. Accounting Information Systems. Society of Management Accountants of Canada (1983). This set of lesson notes was used for several years in the Society s professional education programme. Teaching experience Subjects and Levels Taught Financial accounting: undergraduate, postgraduate, MBA, post-experience, executive. Managerial accounting: undergraduate, MBA, post-experience, executive. Auditing: undergraduate, postgraduate, MBA. Paul V Dunmore 5 February 2013
Research methods: postgraduate. Accounting information systems: undergraduate, MBA. International accounting: postgraduate, MBA. Finance: undergraduate, MBA, executive. Mathematics: undergraduate. Statistics: undergraduate, MBA. Voted best teacher by MBA students 1990 and by DipIS students 1991. Taught introductory accounting and economics courses at National Economics University, Hanoi, 2001. (Two of these students were subsequently assisted to study at Victoria University of Wellington; one of them, Bui Thanh Binh, later completed a PhD in accounting and is now a staff member at VUW.) Developed and introduced new undergraduate course ACCY 317 Accounting Information Systems, 2002. Developed and introduced three new MBA courses in accounting and finance, 1987. Converted the course 110.349 Advanced Accounting Information Systems to a purely on-line format, 2012. Introducing new management accounting course 110.703 for MPAF, 2013. Research supervision Successfully supervised six honours research projects, three MBA research projects, three MCA theses, one MMgt student, and four PhD theses (one as primary supervisor). Executive education Experienced in executive education for senior managers and directors, on behalf of: New Zealand Ministry of Culture and Heritage Graduate School of Business and Government Management, Victoria University The Institute of Directors in New Zealand New Zealand College of Management New Zealand Dairy Board Agricultural Cooperatives Association of New Zealand International Marketing Institute (New Zealand) several major corporations and Government entities. Consulting activities Various research or consulting projects for clients including: Rapid Ratings International Inc, New York Collection House Ltd, Brisbane New Zealand Institute of Chartered Accountants McCallum Petterson Forensic Ltd NZ Heart Timber Products Ltd New Zealand Department of Social Welfare Paul V Dunmore 6 February 2013
New Zealand Inland Revenue Department Association of University Staff of NZ. University and Professional Committee Service New Zealand Steering Committee, Sasakawa Young Leaders Fellowship Fund, member since 2007. Massey University Research Committee, member 2011-2012. College of Business Research Committee, member since 2010, chair 2011-2012. College of Business AACSB Accreditation Steering Group, member since 2012. Massey University Academic Board, member 2005-2009. Member of various ad hoc working groups and appointments panels, Massey University College of Business. Committee member, Electronic Evidence and Fraud committee, Forensic Accounting Special Interest Group of American Accounting Association, 2009-2011. Committee member, Forensic Accounting Special Interest Group, New Zealand Institute of Chartered Accountants, 2007-2012. Committee member, Executive Insight Programme, New Zealand Institute of Chartered Accountants, Wellington branch, 2005-2012. Member, Educational Services Committee of the Society of Management Accountants of Ontario, 1982-1985. The following were all at Victoria University of Wellington: Member of the Executive Committee of the School of Accounting and Commercial Law (2002-2004). Convener, Review of Information Systems and Electronic Commerce (2003). Convener, Review of the Research Facilities of the School of Psychology (2002). Convener, Review of the Research Facilities of the Faculty of Science (1999). Member, Academic Statutes Committee, Faculty of Commerce and Administration (1989-1992, and 1994-2004). Member, university working party to develop an Income Attribution Model (1997). Member, university internal reference group on long-range fees policy (1996-1997). Convener, Faculty working party to revise the BCA degree statute (1995). Member, Dean s Group, Faculty of Commerce and Administration (1989-1992). Member, university Academic Board (1987-1988, 1991-1992). Member, university Working Party on Additional Accommodation (1991). Member of various appointments committees (outside of the School of Accounting and Commercial Law), including Professor of Management (1998), Director of the Master of Management (1996, 1998), university Director of Finance and Resources (1997), Director of the Graduate School of Business and Government Management (1997). Paul V Dunmore 7 February 2013
Professional Memberships American Accounting Association. Accounting and Finance Association of Australia and New Zealand. British Accounting Association. Institute of Certified Management Accountants (Australia). Information Systems Audit and Control Association. Royal Society of New Zealand, Professional Member (MRSNZ). Paul V Dunmore 8 February 2013