Anne Wyatt

Professor Anne WYATT

Contact

Positions Held

Professor of Accounting

Academic Qualifications

Memberships

• British Accounting Association
• National Education Board Member - ICAA
• Chair, National Financial Accounting Module Committee - ICAA
• AFAANZ
• American Accounting Association
• European Accounting Association
• Institute of Chartered Accountants Australia - ICAA
• Intellectual Property Research Institute of Australia - University of Melbourne

Major Research Grants

Publications

• Wyatt, A., and Abernethy, M. (2008) Accounting for Intangible Investments, Australian Accounting Review, June, 18, 2, 95-107.
• Wyatt, A., (2008) What Financial and Non-Financial Information on Intangibles is Value Relevant? A Review of the Evidence, Accounting and Business Research, 38, 3, 217-256. (Invited Paper prepared for the Information for Better Markets Conference Institute of Chartered Accountants in England and Wales, 17-18 December 2007)
• Matolcsy, Z., and Wyatt, A., (2008) The Association Between Technological Conditions and the Market Value of Equity, The Accounting Review, 83, 2, 479-518.
• Hunter, L., Webster, E. and Wyatt, A. (2007) The Measurement Gap Relating to Intangible Investment, Chartered Secretaries of Australia - Keeping Good Companies, 4, 210.
• Matolcsy, Z. and Wyatt, A. (2006) Financial Analysts and Intangible Assets, Accounting and Finance, 46, 3, 457-479. (This paper received the Peter Brownell Manuscript Award at AFAANZ 2007.)
• Wyatt, A. (2006) Part II Perspectives on Intellectual Property and Intangible Assets - Chapter 2 An Accounting Perspective: in Derek Bosworth and Elizabeth Webster, Editors, The Management of Intellectual Property, Edward Elgar Publishing Inc., Great Britain, 40-65.
• Hunter, L. C., Webster, E., and Wyatt, A. (2005) Techniques for Measuring Intangible Capital: A review of current practice, The Australian Accounting Review, Issue 36, Vol. 15, No. 2, 4-21.
• Wyatt, A. (2005) Accounting Recognition of Intangible Assets: Theory and Evidence on Economic Determinants, The Accounting Review, Vol. 80, No. 3, 967-1003.
• Rankin, M., Silvester, M., Vallely, M., and Wyatt, A. (2003) The Implications of Student Diversity on Undergraduate Student Performance, Accounting and Finance, 43, 3, 365-93.
• Wyatt, A. (2002) Accounting For Intangibles: The Great Divide Between Obscurity In Innovation Activities And The Balance Sheet, Singapore Economic Review, Vol. 42, No. 1, 83-117.
• Wyatt, A. (2002) Towards an Accounting Regulatory Framework for Intangible Assets: Insights from the Australian Experience, Journal of Intellectual Capital, Vol. 3, No. 1, 71-86.
• Wyatt, A., Matolcsy, Z. and Stokes, D. (2001) Capitalisation of Intangibles - A Review of Current Practice and the Regulatory Framework, Australian Accounting Review, Vol. 11, No. 2, 22-38.
• Cotter, J., Stokes, D. and Wyatt, A. (1998) An Analysis of Factors Influencing Asset Writedowns, Vol. 38, No. 2, Accounting & Finance, November, 157-179.
• Wyatt, A. and Mason, R. (1998) Legal and Accounting Regulatory Framework for Corporate Groups: Implications for Insolvency in Group Operations, Vol. 16, Iss. 6, Company and Securities Law Journal, September, 424-450.
• Wyatt, A. (1998) Internal Auditing Function and the Path to Effective Corporate Governance, Vol. 14, No. 6, National Accountant, December, 38-41.
• Study on the Measurement and Reporting of Intangible Assets and Associated Reporting Practices, (with M. Abernethy, P. Bianchi, S. Labory, B. Lev, S. Zambon), Commission of the European Communities—Enterprise Directorate General Contract n.FIF .20010720, 2003.

Work In Progress

• Wyatt, A. (2007) Using Prospectus and IP Information to Evaluate IPO Characteristics and Performance, University of Technology, Sydney and the Intellectual Property Research Institute of Australia, University of Melbourne.
• Hunter, L. C., Webster, E. and Wyatt, A. (2007) An Accounting Approach to Estimating the Return on Intangible Investments, University of Technology, Sydney and the Intellectual Property Research Institute of Australia, University of Melbourne.
• Gygax, A., and Wyatt, A., IPO Financing and Intermediation Packages, Work in progress, University of Technology, Sydney and the University of Melbourne.
• Cahan, S., and Wyatt, A., Auditor conservatism under Different Investment Horizons: The Impact of Cycle Time, Work in progress, University of Auckland and University of Technology, Sydney.
• Adams, H., and Wyatt, A., Earnings Quality, Intangible Assets and Firm Life Cycle: Australian Evidence, Work in progress, University of Washington and University of Technology, Sydney.
• Wyatt, A. Recognition of Intangible Assets: What Does it Signal? Work In Progress, University of Technology, Sydney.

Conferences

• University of Western Australia, UWA Business School, October 10 2008, "Use of Proceeds Information in Prospectus".
• Monash University, September 12 2008, "Use of Proceeds Information in Prospectus".
• Invited Plenary speaker at the 4th Workshop an Visualising, Measuring and Managing Intangibles, 22-24 October 2008, European Institute for Advanced Studies in Management (EIASM)
• London School of Economics, 20 October 2008, "Use of Proceeds Information in Prospectus".
• AFAANZ Conference 2008, Sydney, "Use of Proceeds Information in Prospectus".
• INSEAD, Fontainebleau, 14 December 2007, Using Prospectus and IP Information to Evaluate IPO Characteristics and Performance.
• University of Amsterdam Business School, Amsterdam, December 3 2007, Using Prospectus and IP Information to Evaluate IPO Characteristics and Performance.
• Invited paper and speaker by the Institute of Chartered Accountants in England & Wales for the Information for Better Markets Conference: London 17-18 December 2007: What Financial and Non-Financial Information on Intangibles is Value Relevant? A Review of the Evidence.
• AFAANZ Conference 2007, at the Gold Coast, Queensland, An Accounting Approach to Estimating the Return on Intangible Investments.
• "An Accounting Approach for Intangible Investments" Seminar, Brisbane, 15 February 2007, Macquarie Graduate School of Management, Sydney, 20 February 2007, Elizabeth Webster (Melbourne Institute of Applied Economic and Social Research, University of Melbourne Law School, 7 February 2007, University of Melbourne and Intellectual Property Research Institute of Australia, University of Melbourne) and Anne Wyatt (University of Technology Sydney and Intellectual Property Research Institute of Australia, University of Melbourne).
• Griffith University, September 1, 2006, Evaluating IPO Incentives and Prospects
• AAA Annual meeting 2006 in Washington DC, Evaluating IPO Incentives and Prospects
• AFAANZ Conference 2006, in Wellington, New Zealand, Evaluating IPO Incentives and Prospects
• University of Washington, January 12, 2006, Evaluating IPO Incentives and Prospects
• University of British Columbia, January 6, 2006, Evaluating IPO Incentives and Prospects
• University of Technology Sydney, November 23, 2005, Evaluating IPO Incentives and Prospects
• University of New South Wales, November 18, 2005, Evaluating IPO Incentives and Prospects
• University of Washington, November 17, 2004, What Else Drives the Value of Technology Companies - An Economics of Innovation Approach
• Oxford University, November 7, 2004, What Else Drives the Value of Technology Companies - An Economics of Innovation Approach
• University of Lancaster, November 5, 2004, What Else Drives the Value of Technology Companies - An Economics of Innovation Approach
• University of Glasgow, October 27 2004, Accounting Recognition of Intangible Assets: Theory and Evidence on Economic Determinants
• University of Adelaide, School of Commerce Seminar 1 October 2004, Accounting Recognition of Intangible Assets: Theory and Evidence on Economic Determinants
• Stern School of Business, New York University, 26 October 2003, Accounting Recognition of Intangible Assets: Theory and Evidence on Economic Determinants
• AFAANZ Conference 2003, July 2003 in Brisbane, What Else Drives the Value of Technology Companies - An Economics of Innovation Approach
• Summer School 2003 (University of Technology, Sydney), 8 February at University of Technology, Sydney and New York University in September 2002 - What Else Drives the Value of Technology Companies - An Economics of Innovation Approach
• AAANZ Conference 2002, 7-9 July 2002 in Perth - Financial Analysts and Intangible Assets
• Victoria University of Wellington, NZ, Accounting and Finance Workshop Series, 16 August 2002 - Financial Analysts and Intangible Assets
• University of Western Australia, Accounting and Finance Workshop Series, 18 October 2002 - What Else Drives the Value of Technology Companies - An Economics of Innovation Approach
• University of Melbourne Capital Markets Symposium 4 September 2002 - What Else Drives the Value of Technology Companies - An Economics of Innovation Approach
• University of Queensland, Accounting and Finance Workshop Series, 6 September 2002 - Financial Analysts and Intangible Assets
• University of Melbourne, Department of Accounting Workshop series, 31 May 2002 - Financial Analysts and Intangible Assets
• Summer School 2002 (University of Technology, Sydney), 8 February 2002 at University of Technology, Sydney - "Financial Analysts and Intangible Assets"
• AAANZ Conference 2001, 1-3 July 2001 in Auckland - "Intangible Assets and the Valuation of IPOs"
• University of Melbourne, Department of Accounting Workshop series, 20 April 2001 - "Intangible Assets and the Valuation of IPOs"
• Australian National University, Department of Commerce Workshop series, 18 August 2000 - "The Impact of Technology Conditions on Firms' Accounting Choices for Intangibles"
• University of Queensland, Faculty of Economics and Commerce Workshop series, 14 July 2000 - "The Impact of Technology Conditions on Firms' Accounting Choices for Intangibles"
• AAANZ Conference 2000, 3-4 July 2000 on Hamilton Island - "The Impact of Technology Conditions on Firms' Accounting Choices for Intangibles"
• University of Auckland, Business School Workshop series, 18th May 2000 - "The Impact of Technology Conditions on Firms' Accounting Choices for Intangibles"
• University of Western Australia, Faculty of Economics and Commerce Workshop series, 24th March 2000 - "The Impact of Technology Conditions on Firms' Accounting Choices for Intangibles"
• Summer School 2000 (University of Sydney Foundation and University of Technology, Sydney), 11th February 2000 at University of Sydney - "The Impact of Technology Conditions on Firms' Accounting Choices for Intangibles"
• AAANZ '98 Conference in Adelaide, July 1998 - joint project with the 1997 Introduction to Accounting (51002) unit team entitled "An Analysis of the Implications of Student Diversity for First Level Accounting Performance" (Rankin, Silvester, Vallely and Wyatt 1998)
• University of Technology, Sydney, I June 1998 entitled "Incentives Underlying Accounting Practice for Intangible Investment: A synthesis of the literature identifying issues for future research"
• "Legal and Accounting Regulatory Framework for Corporate Groups: Implications for Insolvency in Group Operations" (Wyatt and Mason 1997) at Accounting Association of Australia and New Zealand Conference '97 in Hobart, Tasmania, July 1997
• 27 September 1996 - seminar presentation at University of Western Australia - "An Analysis of Factors Influencing Asset Writedowns" (Cotter, Stokes and Wyatt, 1996)
• 13 September 1996 - seminar presentation at University of Tasmania of An Analysis of Factors Influencing Asset Writedowns (Cotter, Stokes and Wyatt, 1996)
• "An Analysis of Factors Influencing Asset Writedowns" (Cotter, Stokes and Wyatt 1996) at Accounting Association of Australia and New Zealand Conference '96 in Christchurch, New Zealand, July 1996
• 14 March 1996 - seminar presentation at University of Southern Queensland of - "An Analysis of Factors Influencing Asset Writedowns" (Cotter, Stokes and Wyatt, 1996)
• Discussant and session chair at the University of Technology, Sydney Summer School and Conference February 2007
• Discussant and session chair at AFAANZ Conference 2006, in Wellington, New Zealand
• Licensing Executives Society (LES) Conference, Sydney, March 2005: Invited speaker on the topic of Financial Reporting on Intellectual Property: Finding the Information
• VET presentation on accounting for intangible assets, 20 July 2004.
• Accounting discipline partner in the IPRIA initiative - an Innovating Australia venture in conjunction with IP Australia
• Invited speaker at the Intangibles Symposium, 30 October 2001, Nanyang Business School (Nanyang Technological University) Singapore and the Institute of Certified Public Accountants of Singapore -
• Forum Panel member at the NYU Stern School (Vincent C. Ross Institute of Accounting Research) 4th Intangibles Conference May 17-18 2001, New York
• Discussant and session chair at AAANZ Auckland 1-3 July 2001; AAANZ on Hamilton Island 3-4 July 2000; AAANZ in Cairns 4-7 July 1999; AAANZ '98 in Adelaide, July 1998

Distinctions

• 2007 School Of Accounting Research Award, University Of Technology, Sydney
• 2007 Peter Brownell Manuscript Award - for paper "Capitalized intangibles and financial analysts"
• 2005 Dean's Certificate for Research Excellence, University of Melbourne
• 2002 Chancellor's List of Highest Calibre Doctoral Theses, University of Sydney
• 1998 Faculty of Commerce Research & Scholarship Award - University of Southern Queensland
• 1995 University Medal - University of Southern Queensland "An Analysis of the Factors Influencing the Magnitude of Write-downs disclosed by Australian Listed Companies"
• 1995 Faculty of Commerce Prize - University of Southern Queensland
• 1995 Professional Development Scholarship "Most Outstanding Student Entering the Commerce Honours Program
• 1994 Faculty of Commerce Prize - University of Southern Queensland
• 1994 Australian Society of Certified Practicing Accountants "Best Graduate in Accounting" - University of Southern Queensland
• 1994 Accountancy Placements Prize "Best Auditing Unit Results" - University of Southern Queensland
• 1993 Australian Society of Certified Practicing Accountants "Best Second Year Accounting Student" - University of Southern Queensland
• 1992 John Wiley Prize in First Year Accounting - University of Southern Queensland

Academic Cluster

Accounting and Accountability