Biography
Peter Carey is a Professor of Accounting and Head of the Department of Accounting in Deakin Business School. Peter’s research and teaching interests are in the areas of audit and assurance services, corporate governance, financial reporting, with a focus on the SME and not-for-profit environment. He has published research in a number of leading academic journals including The Accounting Review, Auditing: A Journal of Practice and Theory; The Journal of Business Ethics, ABACUS; Journal of Accounting Auditing and Finance; The British Accounting Review; Accounting and Finance.
Peter has a PhD from the University of New South Wales, Graduate Diploma in Applied Science (Social Statistics) from Swinburne University, Master of Business Administration from Monash University and a Bachelor of Economics from Monash University. He is a Chartered Accountant and a Registered Company Auditor with work experience in both professional practice and industry.
Read more on Peter's profileResearch interests
- Auditing
- Corporate Governance
- Voluntary Disclosure
- Financial Reporting
- Small and Medium size Enterprises (SME)
- Initial Public Offering (IPO)
Affiliations
- Registered Company Auditor - Australian Securities and Investment Commission.
- Member - Institute of Chartered Accountants Australia.
- Member - Accounting and Finance Association of Australia and New Zealand.
- Member - American Accounting Association.
- Editorial Board, Journal of Contemporary Accounting and Economics.
- Editorial Board, Managerial Accounting.
Teaching interests
- Corporate Governance and Fraud
- Auditing
- Financial accounting
Professional activities
Publications
Audit Staff Satisfaction and Audit Quality: Evidence from the Private Client Market Segment
Peter Carey, Brigitte Eierle, Sven Hartlieb
(2024), pp. 1-28, European Accounting Review, London, Eng., C1-1
E Johansson, P Carey, G Tanewski, I Yusoff
(2022), Vol. 62, pp. 1851-1886, Accounting and Finance, London, Eng., C1
Being private, Big 4 auditors, and debt raising
W Sharpe, P Carey, H Zhang
(2022), pp. 1-51, Accounting and Finance, London, Eng., C1
Voluntary sustainability assurance, capital constraint and cost of debt: international evidence
P Carey, A Khan, D Mihret, M Muttakin
(2021), Vol. 25, pp. 351-372, International journal of auditing, Chichester, Eng., C1
Business advice by accountants to SMEs: relationships and trust
R Blackburn, P Carey, G Tanewski
(2018), Vol. 15, pp. 358-384, Qualitative research in accounting and management, Bingley, Eng., C1
Voluntary corporate social responsibility reporting and financial statement auditing in China
P Carey, L Liu, W Qu
(2017), Vol. 13, pp. 244-262, Journal of Contemporary Accounting and Economics, C1
Detecting Fraud: The Role of the Anonymous Reporting Channel
E Johansson, P Carey
(2016), Vol. 139, pp. 391-409, Journal of Business Ethics, C1
The role of optimistic news stories in IPO pricing
P Carey, V Fang, H Zhang
(2016), Vol. 41, pp. 16-29, Journal of international financial markets, institutions and money, Amsterdam, The Netherlands, C1
The provision of business advice to SMEs by external accountants
P Carey, G Tanewski
(2016), Vol. 31, pp. 290-313, Managerial auditing journal, Bingley, Eng., C1
W Qu, M Ee, L Liu, V Wise, P Carey
(2015), Vol. 23, pp. 39-67, Asian Review of Accounting, C1
External accountants' business advice and SME performance
P Carey
(2015), Vol. 27, pp. 166-188, Pacific accounting review, Bingley, Eng., C1
Application of the reporting entity concept in Australia
Peter Carey, Brad Potter, George Tanewski
(2014), Vol. 50, pp. 460-489, Abacus, Melbourne, Vic., C1
Review of Post-CLERP 9 Australian auditor independence research
Peter Carey, Gary Monroe, Greg Shailer
(2014), Vol. 24, pp. 370-380, Australian accounting review, London, Eng., C1
P Carey, W Knechel, G Tanewski
(2013), Vol. 23, pp. 43-53, Australian accounting review, Richmond, Vic., C1
Voluntary demand for auditing by farm businesses: an Australian perspective
P Carey, G Tanewski
(2013), Vol. 12, pp. 213-234, Accounting and management information systems, Bucharest, Romania, C1
Auditors' going-concern-modified opinions after 2011 : measuring reporting accuracy
P Carey, S Kortum, R Moroney
(2012), Vol. 52, pp. 1041-1059, Accounting and finance, Richmond, Vic., C1
Industry versus task-Based experience and auditor performance
R Moroney, P Carey
(2011), Vol. 30, pp. 1-18, Auditing: journal of practice and theory, [Sarasota, Fla.], C1-1
P Carey, M Gieger, B O’Connell
(2008), Vol. 44, pp. 61-81, Abacus, Milton, Qld., C1-1
Internal audit outsourcing in Australia
P Carey, N Subramaniam, K Chua
(2006), Vol. 46, pp. 11-30, Accounting and finance, Clayton, Vic., C1-1
Changing conditions in the Hong Kong new issues market
P Carey, A Steen
(2006), Vol. 14, pp. 484-500, Pacific Basin finance journal, Amsterdam, The Netherlands, C1-1
Audit partner tenure and audit quality
P Carey, R Simnett
(2006), Vol. 81, pp. 653-676, The accounting review, Sarasota, Fla., C1-1
Outsourcing internal audit services : an empirical study on Queensland government entities
N Subramaniam, C Ng, P Carey
(2004), Vol. 14, pp. 86-95, Australian Accounting Review, Melbourne, Vic., C1-1
Outsourcing internal audit services : an empirical study on Queensland public-sector entities
N Subramaniam, C Ng, P Carey
(2004), Vol. 14, pp. 86-95, Australian accounting review, Richmond, Vic., C1-1
Cultural and Communication Challenges: American dreams
P Carey
(2004), pp. 12-18, International Management: Insights from Fiction and Practice, London, Eng., JO3-1
Internal control redesign: an exploratory study of Australian organisations
C Stringer, P Carey
(2002), Vol. 8, pp. 61-86, Accounting, accountability and performance, Nathan, Qld., C1-1
An investigation of Australian auditors' use of the management representation letter
P Carey, B Clarke
(2001), Vol. 33, pp. 1-21, British accounting review, London, England, C1-1
Voluntary demand for internal and external auditing by family businesses
P Carey, R Simnett, G Tanewski
(2000), Vol. 19, pp. 37-51, Auditing: journal of practice and theory, [Sarasota, Fla.], C1-1
Determining the optimal external audit interval for private (and family controlled) companies
P Carey, R Guest
(2000), Vol. 15, pp. 439-458, Journal of accounting auditing and finance, Thousand Oaks, Calif., C1-1
An empirical investigation into the report to management: use content and effectiveness
B Clarke, P Carey
(1997), pp. 62-71, Perspectives on contemporary auditing, Melbourne, Vic., B1-1
P Schelluck, R Simnett, P Carey
(1996), Vol. 8, pp. 20-44, Pacific accounting review, Bingley, England, C1-1
An empirical investigation into the audit engagement letter: use, content and effectiveness
P Carey, B Clarke, K Smyrnios
(1996), Vol. 6, pp. 64-71, Australian accounting review, Melbourne, Vic., C1-1
P Carey, C Stringer
(1995), Vol. 3, pp. 67-80, International journal of business studies, Perth, W. A., C1-1
Funded Projects at Deakin
Other Public Sector Funding
Financial Statement Reporting Practices of Entities Lodging Under the Corporations Act / Differential Reporting Research Project
Prof George Tanewski, Prof Peter Carey
Australian Accounting Standards Board - commissioned research
- 2013: $50,000
- 2012: $13,636
Industry and Other Funding
The Future of Small Accounting Practices: Developing Capabilities and Expertise
Prof Peter Carey, Prof George Tanewski
Institute of Chartered Accounts in Australia Grant - Research
- 2013: $10,000
Auditor Independence
Prof Peter Carey
CPA Aust Grant - Research
- 2012: $5,000
IPA-Deakin SME Research Partnership
Prof Peter Carey, Prof George Tanewski, Prof Barry Cooper
Institute of Public Accountants
- 2015: $66,666
- 2014: $66,666
- 2013: $66,666
CEO Remuneration and Firm Performance: Does Information Asymmetry Explain the Gap?
Dr Hong Ang, Prof Peter Carey, Prof Chien-Ting Lin
Accounting & Finance Assoc of Australian & New Zealand Grant - Research
- 2013: $5,225
IPA - Deakin SME Research Centre
Prof Anne Wyatt, Prof Peter Carey, Prof Barry Cooper, Prof George Tanewski
Institute of Public Accountants
- 2023: $481,800
- 2021: $240,900
- 2020: $219,000
- 2019: $219,000
- 2018: $219,000
- 2017: $167,000
- 2016: $167,000
Deakin Integrated Reporting Centre
Prof Peter Carey
Chartered Accountants Australia and New Zealand, Certified Accountants Education Trust, KPMG
- 2023: $112,500
- 2022: $225,000
- 2021: $225,000
- 2020: $187,500
Accounting and business research, funded through the Chartered Accountants Pathway Program Agreement
Prof Peter Carey, Prof Anne Wyatt
Chartered Accountants Australia and New Zealand - Grants
- 2024: $251,599
- 2023: $608,286
- 2022: $443,981
- 2021: $545,065
- 2020: $408,226
Supervisions
Amirul Hafiz Bin Mohd Nasir
Thesis entitled: Auditing, financial reporting quality and investment decisions of small private companies at different life-�cycle stages
Doctor of Philosophy, Department of Accounting
Elka Lucia Johansson
Thesis entitled: The Determinants of Reporting Financial and Non-Financial Information by Charities
Doctor of Philosophy, Department of Accounting
Wen Hua Sharpe
Thesis entitled: Determinants of Corporate Capital Structure: A Comparison of Public and Private Firms
Doctor of Philosophy, Department of Accounting
Azlina Abdul Jalil
Thesis entitled: FINANCIAL REPORTING BEHAVIOUR AND INVESTMENT EFFICIENCY: EVIDENCE FROM PRIVATE FAMILY FIRMS
Doctor of Philosophy, School of Accounting, Economics & Finance