Chris Kelly

Present Position:
Senior Lecturer in Accounting

Phone: +61 +3 5227 2562
Fax: +61 +3 5227 2151
Email: cfk@deakin.edu.au

Campus:
Deakin University
Pigdons Road
Waurn Ponds Vic 3217
Australia

Academic Qualifications:
AGInstTech(Com), Graduate Diploma Financial Management UNE, MEc UNE, FCPA

Commenced at Deakin: 1970

Research Interests:

Research interests have centred around a number of audit related issues, with a particular focus on the development of an auditing conceptual framework. Chris has compiled the 5th edition of index of Selected Auditing Articles in Australian, British, Irish and New Zealand Journals (1974-1994).

Professional Association/Membership:

Fellow, Australian Society of CPAs

Publications:

Reported in the Deakin University Annual Research Reports since 1995.

Porter, B.A, Kelly C.F. & C. Gowthorpe (2001), 'The Audit Expectation-Performance Gap: Some New Evidence from the United Kingdom and Some Insights from Australia', Asia Pacific Conference on International Accounting Issues, Rio de Janerio Brazil, 28-31 October 2001
Kelly, CF & Liu Zhongwen (2001), 'A Conceptual Framework for Developing Auditing Standards in China: A Comparison with Australia', International Finance and Accounting, Vol. 3, pp. 25 - 33.
Index of Selected Auditing articles from selected English Language Academic and Professional Journals [1977-1998], 6^th edition.
Kelly, C.F. (2000), 'Travelling Audit Fault Lines: A New Architecture for Auditing Standards - Implications for Audit Standard Setting?', South African Accounting Association Biennial National Congress 2000, Cape Town, South Africa, 3-5 July.
Kelly, C.F. & Liu, Z.W. (2000), 'A Conceptual Framework for Developing Auditing Standards in China: Comparison with Australia', 12th Asian-Pacific Conference on International Accounting Issues, University of Peking, Beijing, People's Republic of China, 21-24 October.
Kelly, C., 'Travelling Audits Faultlines: A New Architecture for Auditing Standards: Implications for Chinese Standard Setting?', Third International Symposium on Multinational Business Management, 10-12 December 1999, School of International Business, Nanjing University, People's Republic of China, Proceedings, Vol. 11, pp1366-1376.

The following papers are in varying stages of completion:

'Chinese Auditing Standards and their relationship to a Conceptual Framework: An Exploration', Co-author: Zhong Wen Liu, Capital University of Economics and Business, Beijing [in progress May 2000].
'Expectations of Professional Corporate Auditors: A Three Country Analysis [UK Australia and New Zealand]', Co-author: Brenda Porter, Cranfield University, UK [fieldwork complete May 2000].
'Partner Naming: A Necessary Symbol of Contextual Judgment? A Comparison of Australia and the UK', Co-author: David Hatherly, University of Edinburgh, UK [completed ready for submission May 2000].
'Messages from an Independent Audit Report: Malaysia and Australia', Co-author: Anne Heah, Disted College, Penang Malaysia [in progress May 2000].