Prof. Nava Subramaniam

Present position:
Professor in Accounting

Phone: +61 3 9251 7288
Email: nava.subramaniam@deakin.edu.au

Campus: Melbourne Campus at Burwood

Academic Qualifications: BCom Wollongong, PhD MPhil Griffith

Commenced at Deakin: 2008

Books/publications/monographs

Subramaniam, N., (2006), "Agency theory and Accounting Research: An Overview of Some Conceptual and Empirical Issues", Methodological Issues in Accounting Research: Theories and Methods, Hoque, Z. (Ed), Spiramus: London.
Mat Zain, M. & N.Subramaniam, (2004),"Audit Committees, Internal Audit Quality and External Auditors' Reliance on Internal Audit Work: A Malaysian Study", Corporate Governance: An International Perspective, Malaysian Institute of Corporate Governance (MICG) Publication, Eds. B.Shanmugam and M.Nair, Kuala Lumpur, Malaysia, pp.114-139.
Subramaniam, N., & M. Houston (2001), "Using QuickBooks - A computerised accounting practice set", John Wiley: Sydney.
Subramaniam, N., (1995) "Chapter 9: Completing Work Papers"; Case Studies in Auditing; Ed. Ken Trotman, Butterworths: Sydney, pp. 212-230.
Subramaniam, N and Ng, C., (2002), Outsourcing Internal Audit Services: An Empirical Study on Queensland Government Entities, Institute of Public Administration of Australia, Brisbane, Australia.

Research interests

Publication Highlights

Carey, P., Subramaniam, N., and Chua, W.C. (2006), Internal Audit Outsourcing in Australia, Accounting and Finance, vol. 46 no. 1, pp. 11-30.
Mat Zain, M., Subramaniam, N., and Goodwin, J., (2006), The Impact of Audit Committee Characteristics on the Contribution of Internal Audit to Financial Statement Audits, The International Journal of Auditing, vol. 10 No. 1, pp. 1-18.
Subramaniam, N. and Mia, L. (2003), A Note on Work-related Values, budget emphasis and commitment in functionally differentiated organizations, Management Accounting Research, Vol. 14 (4), (Dec) pp. 389-408.
Subramaniam, N. (2003), Factors affecting the Career Progress of Academic Accountants in Australia: Cross-institutional and Gender perspectives, Higher Education: The International Journal of Higher Education and Educational Planning, Vol. 46, pp. 507-542.
Rae, K., Subramaniam, N. and J. Sands, (2007), Structural Equation Analyses of Risk Management, Ethical Environment, Internal Audit Activity and Accounting Control Procedural Quality, The Fourth International Management Accounting Conference, Kuala Lumpur, August. (Awarded - Best Conference Paper - Quantitative Stream)

Forthcoming

Rae, K., Subramaniam, N. and J. Sands, (2007), Structural Equation Analyses of Risk Management, Ethical Environment, Internal. Audit Activity and Accounting Control Procedural Quality, Journal of Applied Management Accounting Research
Subramaniam, N. and Mat Zain, M., (2008) Corporate Governance Reform: The Malaysian Context"; Nova Publishers: UK- Book Chapter

Current research projects

Subramaniam, N., McManus, L, Alagiah, R. and Cameron, R. (2007) A Using a web-based, longitudinal approach for enhancing accounting ethics education.
de Zwann, L., Subramaniam, N. and Stewart, J. (2007) The effect of ERM Involvement and Audit committees on Internal Auditor Objectivity.
Gibbs, O. and Subramaniam, N, (2007) Do Corporate Sustainability Rating and Assurance Reports affect Investor Decisions?
Stewart, J, and Subramaniam, N. (2008) Internal Audit Independence and Objectivity: A Review of current Literature and Opportunities for future research

Higher Degree by Research supervision: current and completed
Current

Research study examines earnings management, corporate governance variables and abnormal item accruals in Australia (Submitted Feb 2008)

Completed

Internal Audit Contribution to External Audit and its impact on Audit Fees - Malaysian Evidence (2
Customer profitability Analysis (2006)

Current PhD supervision

In the area of Internal Audit and Corporate Governance:

Accounting Ethics Education in Malaysia
Public Sector Corporate Governance and Risk managers
Corporate Governance and audit committee in Malaysia
Internal Audit practices in Ethiopia (University of Southern Queensland)
Internal Audit, External Audit interactions and implications for Audit Quality (Multimedia University, Malaysia)

External Grants

2007 Australian Research Council. Grant - $ 201,000, Linkage Grant Industry Partners (Dept. of Main Roads (Qld) and RTA (NSW).
2006 Accounting and Finance Association of Australia and New Zealand (AFAANZ). Grant - $ 6,000, Early Career Accountants Ethical Attitudes and Decision-making-Impact of Mentors
2003 The Department of Main Roads and Griffith University Industry Collaborative Scheme (GUICS). Grant - $ 9,942
2001 Institute of Public Administration of Australia, Brisbane, Australia. Grant - $5,000
1993 Jointly funded by Horwath Horwath Chartered Accounting firm, Brisbane and the Faculty of Business and Hotel Management, Griffith University. Grant - $ 7,350

Affiliations -Professional/ Academic

Research Awards

Best Paper (Quantitative) Award, The Fourth International Management Accounting Conference, UKM, Malaysia, 2007

Teaching Awards

Griffith Business School Faculty Teaching Award, Griffith University, Qld, Australia, 2005

Teaching Interests/units taught at Deakin