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Dr Jeff Coulton

Dr Jeff Coulton

Senior Lecturer

PhD UNSW (2005)

B.Economics (Hons Class 1) U.Syd (2001)

LLB U.Syd (1993)

Business School
School of Accounting, Auditing and Taxation

Dr Jeff Coulton

Associate Professor, Media & External Relations Co-ordinator

School of Accounting - PhD, UNSW | BEc (Hons I) | LLB University of Sydney | Solicitor of the Supreme Court of NSW

About Jeff

Dr Jeff Coulton is an听Associate Professor in the UNSW Business School. His main current research interests focus on the way in which financial statement information as well as other information impact on the capital market. He is also actively involved in research which examines the technical and economic feasibility of space exploration and resource utilisation in space. He has published widely in international and local journals, and is a co-author on听the leading financial statement analysis textbook used in Australian universities.

Jeff is a Chartered Accountant (CA) and a former corporate lawyer at Corrs Chambers Westgarth. He has designed and delivered Executive Education programs to federal government departments, as well as numerous public and private sector organisations, and听has appeared as an expert witness in cases involving accounting and stock market issues in the Federal Court of Australia and the NSW Supreme Court.

Jeff has been teaching the Financial Statement Analysis course in the full-time AGSM MBA course for 10 years and is also teaching on the Accounting and Financial Management course in the MBA programs. He is a co-author on the leading financial statement analysis textbook for Australia and New Zealand universities. He has also been providing Executive Education courses to public and private sector organisations for over a decade.

听

Teaching and Supervision

Current Courses Taught

  • AGSM9138 Financial Analysis
  • ACCT3610 Business Analysis and Valuation
  • ACCT3601 Global Financial Reporting and Analysis

Grants

  • 2014 Institute of Chartered Accountants in Australia Research Grant 鈥 Investigating Mechanisms for the Provision of Pro-Bono Professional Services by Accountants across Australia and New Zealand
  • $8,934.88 (with Kevin Clarke) 2012 CIFR Research Grant - Non-GAAP Reporting: Causes, Consequences and Lessons for Financial Reporting Regulators
  • $150,000 (over 2012-2014) with Yaowen Shan, Mark Soliman, Stephen Taylor.听
  • 2011 Accounting and Finance Association of Australia and New Zealand Grant听
  • $7,452 (Booms, Busts and Sentiment) with Tami Dinh Thi and Andrew Jackson 2009 Australian School of Business Special Research Grant (as mentor with Rui Ding) (Earnings Management and the Accuracy of Analysts Cash Flow Forecasts)听
  • $7,407 2008 Accounting and Finance Association of Australia and New Zealand Grant
  • $7,500 (Is there a dividend 鈥榬un-up effect鈥 for Australian equities?) with Andrew Ferguson 2007 Accounting and Finance Association of Australia and New Zealand Grant
  • $7,430 (The Relation Between Nonaudit Services & Financial Reporting Quality at the Partner Level) with Caitlin Ruddock 2007 UNSW Special Research Grant
  • $5,000 (The Relation Between Nonaudit Services & Financial Reporting Quality at the Partner Level) with Caitlin Ruddock 2006-2008 Capital Markets CRC
  • $380,440 - Accounting and Audit Surveillance

Engagement

Media Release

UNSW Business School profile: https://www.business.unsw.edu.au/our-people/jeffcoulton
Phone
+61 2 9385 5811
E-mail
j.coulton@unsw.edu.au
Location
Room 3061, Quadrangle building - Ref E15
  • Books | 2020
    Palepu KG; Healy PM; Wright S; Bradbury M; Coulton J, 2020, Business Analysis and Valuation: Using Financial Statements, Cengage AU
  • Journal articles | 2024
    Li L; Monroe GS; Coulton J, 2024, 'Managerial litigation risk and auditor choice', International Journal of Auditing, 28, pp. 142 - 169,
    Journal articles | 2024
    McKeown B; Coulton J; Saydam S; Dempster AG, 2024, 'What is an appropriate investment hurdle rate for commercial space resource development projects?', Space Policy, 70,
    Journal articles | 2024
    McKeown B; Dempster AG; Saydam S; Coulton J, 2024, 'The space resources fund: A solution to the space resources benefit sharing dilemma?', Space Policy,
    Journal articles | 2023
    Hossain S; Coulton J; Wang J, 2023, 'Client Importance and Audit Quality at the Individual Audit Partner, Office, and Firm Levels', Abacus: a journal of accounting, finance and business studies, 59, pp. 650 - 696,
    Journal articles | 2023
    McKeown B; Dempster AG; Saydam S; Coulton J, 2023, 'Commercial Lunar Ice Mining: Is There a Role for Royalties?', Space Policy, 64, pp. 1 - 22,
    Journal articles | 2022
    Coulton J; Saune N; Taylor S, 2022, 'Are Analysts鈥 Cash Flow Forecasts Associated with Improved Earnings Quality? Australian Evidence', Pacific-Basin Finance Journal, 73, pp. 101758 - 101758,
    Journal articles | 2022
    Li LL; Monroe G; Coulton J, 2022, 'Managerial litigation risk and corporate investment efficiency: Evidence from Universal Demand laws', Journal of Empirical Legal Studies, 20, pp. 196 - 232,
    Journal articles | 2020
    Tapia C; Coulton J; Saydam S, 2020, 'Using entropy to assess dynamic behaviour of long-term copper price', Resources Policy, 66,
    Journal articles | 2018
    Tapia Cortez CA; Coulton J; Sammut C; Saydam S, 2018, 'Determining the chaotic behaviour of copper prices in the long-term using annual price data', Palgrave Communications, 4,
    Journal articles | 2018
    Tapia Cortez CA; Hitch M; Sammut C; Coulton J; Shishko R; Saydam S, 2018, 'Determining the embedding parameters governing long-term dynamics of copper prices', Chaos, Solitons and Fractals, 111, pp. 186 - 197,
    Journal articles | 2018
    Tapia Cortez CA; Saydam S; Coulton J; Sammut C, 2018, 'Alternative techniques for forecasting mineral commodity prices', International Journal of Mining Science and Technology, 28, pp. 309 - 322,
    Journal articles | 2017
    Carvajal M; Coulton JJ; Jackson AB, 2017, 'Earnings benchmark hierarchy', Accounting and Finance, 57, pp. 87 - 111,
    Journal articles | 2017
    Saydam S; Shishko R; Fradet R; Do S; Tapia Cortez C; Dempster AG; Coulton J, 2017, 'Mars Colony In Situ Resource Utilization: An Integrated Architecture and Economics Model', Acta Astronautica, 138, pp. 53 - 67,
    Journal articles | 2016
    Coulton JJ; Dinh T; Jackson AB, 2016, 'The impact of sentiment on price discovery', Accounting and Finance, 56, pp. 669 - 694,
    Journal articles | 2016
    Tapia Cortez CA; Saydam S; Coulton J; Sammut C, 2016, 'Dynamic-cognition of Strategic Mineral Commodities; An Empirical Assessment', International Journal of Geological and Environmental Engineering, 3, pp. 1 - 1,
    Journal articles | 2015
    Coulton JJ; Saune N; Taylor SL, 2015, 'Overvalued equity, benchmark beating and unexpected accruals', Accounting and Finance, 55, pp. 989 - 1014,
    Journal articles | 2014
    Coulton JJ; Ruddock CMS; Taylor SL, 2014, 'The Informativeness of Dividends and Associated Tax Credits', Journal of Business Finance and Accounting, 41, pp. 1309 - 1336,
    Journal articles | 2011
    Coulton JJ; Ruddock C, 2011, 'Corporate payout policy in Australia and a test of the life-cycle theory', Accounting and Finance, 51, pp. 381 - 407,
    Journal articles | 2007
    Taylor SL; Coulton JJ; Balkrishna H, 2007, 'Accounting Losses and Earnings Conservatism: Evidence from Australian Generally Accepted Accounting Principles.', Accounting and Finance, 47, pp. 381 - 400,
    Journal articles | 2005
    Taylor SL; Taylor S; Coulton JJ, 2005, 'Is Benchmark Beating by Australian Firms Evidence of Earnings Management Accounting and Finance', Accounting and Finance, 45, pp. 553 - 576
    Journal articles | 2004
    Coulton JJ; Taylor SL, 2004, 'Directors' Duties and Corporate Governance: Have We Gone Too Far?', Australian Accounting Review, 14, pp. 17 - 24,
    Journal articles | 2002
    Coulton J; Taylor S, 2002, 'Accounting for Executive Stock Options: A Case Study in Avoiding Tough Decisions', Australian Accounting Review, 12, pp. 3 - 10,
    Journal articles | 2002
    Coulton J; Taylor S, 2002, 'Option Awards for Australian CEOs: The Who, What and Why', Australian Accounting Review, 12, pp. 25 - 35,
  • Working Papers | 2007
    Coulton JJ; Ruddock C; Taylor SL, 2007, Audit Fees, Non-Audit Services and Auditor-Client Economic Bonding, Social Science Research Network, http://dx.doi.orghttp://ssrn.com/abstract=964792
  • Other | 2023
    Hossain S; Coulton J; Wang J, 2023, Re: Management of conflicts of interest (2h): Parliamentary Joint Committee on Corporations and Financial Services, Parliamentary Joint Committee on Corporations and Financial Services, Parliament of Australia, Canberra, file:///C:/Users/z3324136/Dropbox/PC/Downloads/5.%20Dr%20Sarowar%20Hossain%20Dr%20Jeff%20Coulton%20and%20Dr%20Jenny%20Jing%20Wang-%20Management%20of%20conflicts%20of%20interest%20submission%20(1).pdf
    Conference Papers | 2018
    Li LL; Monroe G; Coulton J, 2018, 'Litigation Risk and Cost Behavior: Evidence from Derivative Lawsuits', in SSRN Electronic Journal, Elsevier, Scottsdale, Arizona, presented at AAA 2018 Management Accounting Section Midyear Meeting, Scottsdale, Arizona, 05 January 2018,
    Conference Papers | 2017
    Shishko R; Fradet R; Saydam S; Tapia Cortez C; Dempster AG; Coulton J; Do S, 2017, 'An integrated economics model for ISRU in support of a Mars colony鈥擨nitial results report', in 10th Symposium on Space Resource Utilization, 2017, Grapevine, Texas, USA, presented at 10th Symposium on Space Resource Utilization AIAA SciTech Forum, Grapevine, Texas, USA, 09 January 2017 - 13 January 2017,
    Conference Presentations | 2017
    Tapia Cortez CA; Saydam S; Coulton J; Sammut C, 2017, 'Using the Memory and Cognition of Mineral Commodities to Predict Price Trends', presented at SME Annuial Conference & Expo, Denver, CO, USA, 19 February 2017 - 22 February 2017
    Other | 2016
    Coulton J; Riberio A; Shan Y; Taylor S, 2016, The rise and rise of Non-GAAP reporting: A survey of Australian practice and its implications, Chartered Accountants Australia and New Zealand, ,
    Conference Papers | 2016
    Tapia Cortez CA; Saydam S; Coulton J, 2016, 'Dynamic-Cognition of Strategic Mineral Commodity Prices; an Empirical Assessment', in 24th World Mining Congress: Proceedings of Mineral Economics, 24th World Mining Congress, Rio de Janeiro - Brazil, pp. 78 - 89, presented at 24th World Mining Congress, Rio de Janeiro - Brazil, 18 October 2016 - 21 October 2016,
    Conference Papers | 2015
    Saydam S; Shishko R; Tapia Cortez C; de Roche T; Fradet R; Coulton J; Dempster A, 2015, 'An Integrated Economics Model for In Situ Resource Utilisation in Support of a Mars Colony', in Saydam S; Mitra R (ed.), The Third Intrernational Future Mining Conference, AusIMM, Sydney, pp. 305 - 311, presented at The Third Intrernational Future Mining Conference, Sydney, 04 November 2015 - 06 November 2015
    Conference Papers | 2015
    Shishko R; Fradet R; Saydam S; Tapia Cortez C; Demspter AG; Coulton J, 2015, 'An Integrated Economics Model for ISRU in Support of a Mars Colony - Initial Status Report', in American Institute Of Aeronautics And Astronautics (ed.), Space 2015, American Institute Of Aeronautics And Astronautics, Paasadena, CA, USA, presented at Space 2015, Paasadena, CA, USA, 31 August 2015 - 02 September 2015,
    Conference Papers | 2015
    Shishko R; Fradet R; Saydam S; Tapia-Cortez C; Dempster AG; Coulton J, 2015, 'An integrated economics model for ISRU in support of a mars colony鈥攊nitial status report', in AIAA SPACE 2015 Conference and Exposition
    Conference Papers | 2015
    Tapia Cortez C; Saydam S; Coulton J; Sammut C, 2015, 'Copper Price Uncertainties - Chaos Theory to Manage Risk in Mining Projects', in Saydam S; Mitra R (ed.), Copper Price Uncertainties - Chaos Theory to Manage Risk in Mining Projects, AusIMM, Sydney, pp. 261 - 272, presented at Third International Future Mining Conference, Sydney, 04 November 2015 - 06 December 2015
    Conference Papers | 2014
    Coulton J; Carvajal M; Jackson A, 2014, 'Earnings Benchmark Hierarchy: Evidence from Australia', in AFAANZ (ed.), Earnings Benchmark Hierarchy: Evidence from Australia, Proceedings of the Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Auckland, New Zealand, presented at Proceedings of the Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Auckland, New Zealand, 06 July 2014 - 08 July 2014
    Conference Papers | 2013
    Coulton J; Livne G; Pettinnichio A; Taylor S, 2013, 'Audit Fees and Accounting Quality: Inferences from Single-Period versus Multi-Period Perspectives', in 2013 UTS Australian Summer Accounting Conference, 2013 UTS Australian Summer Accounting Conference, Sydney, Australia, presented at 2013 UTS Australian Summer Accounting Conference, Sydney, Australia, 07 February 2013 - 08 February 2013
    Conference Papers | 2013
    Tao R; Coulton J; Green W, 2013, 'The Informativeness of National Greenhouse and Energy Reporting Disclosures', in Accounting and Finance Association of Australia and New Zealand (ed.), 2013 Accounting and Finance Conference, 2013 Accounting and Finance Conference, Queenstown, New Zealand, presented at 2013 Accounting and Finance Conference, Queenstown, New Zealand, 11 April 2013 - 13 April 2013
    Conference Papers | 2012
    Coulton JJ; Jackson AB, 2012, 'Measuring value relevance with noisy prices and noisy accounting variables', in Programme & Proceedings American Accounting Association Western Region Meeting, American Accounting Association, USA, presented at American Accounting Association Western Region Meeting, Vancouver, Canada, 19 April 2012 - 21 April 2012,
    Conference Papers | 2012
    Coulton JJ; Ruddock C, 2012, 'Client importance and audit reporting quality at the partner, office and firm level', in Programme & Proceedings 35th Annual Congress of the European Accounting Association, European Accounting Association, Slovenia, presented at 35th Annual Congress of the European Accounting Association, Llujbana, Slovenia, 09 May 2012 - 11 May 2012,
    Conference Papers | 2012
    Coulton JJ; Saune N; Taylor S, 2012, 'Overvalued Equity, Benchmark Beating and Unexpected Accruals: Australian Evidence', in Programme & Proceedings 35th Annual Congress of the European Accounting Association, European Accounting Association, Slovenia, presented at 35th Annual Congress of the European Accounting Association, Llubjana, Slovenia, 09 May 2012 - 11 May 2012,
    Conference Papers | 2012
    Dinh Thi T; Coulton JJ; Jackson AB, 2012, 'Booms, Busts and Sentiment', in Programme & Proceedings 35th Annual Congress of the European Accounting Association, European Accounting Association, Slovenia, presented at 35th Annual Congress of the European Accounting Association, Llubjana, Slovenia, 09 May 2012 - 11 May 2012
    Conference Papers | 2011
    Coulton JJ; Ruddock C, 2011, 'Client importance and financial reporting quality at audit partner, office and firm levels', in Accounting and Finance Association Australia and New Zealand Papers & Proceedings, Accounting and Finance Association Australia and New Zealand, Australia, presented at Accounting and Finance Association Australia and New Zealand Conference, Darwin, Australia, 03 July 2011 - 05 July 2011,
    Conference Papers | 2009
    Ruddock C; Coulton JJ, 2009, 'Corporate Payout Policy in Australia and a Test of the Life Cycle Theory', Adelaide, Australia, presented at Accounting & Finance Australia and New Zealand Conference, 2009., Adelaide, Australia, 05 July 2009 - 07 July 2009
    Conference Papers | 2008
    Coulton JJ; Jackson AB; Nagasawa Y, 2008, 'The timing of real activities-based earnings management', in Program & Proceedings - Accounting & Finance Association of Australia Conference 2008, AFAANZ 2008 Accounting and Finance Association of Australia Conference, Sydney, presented at AFAANZ 2008 Accounting and Finance Association of Australia Conference, Sydney, 06 July 2008 - 08 July 2008
    Conference Papers | 2007
    Ruddock C; Coulton JJ, 2007, 'The relation between non-audit services and financial reporting quality at the partner level', in 13th International Symposium on Audit Research, 13th International Symposium on Audit Research, Shanghai Jiao Tong University, Shanghai, PRC, presented at 13th International Symposium on Audit Research, Shanghai Jiao Tong University, Shanghai, PRC, 21 June 2007 - 23 June 2007
    Conference Papers | 2006
    Coulton JJ; Curtis A; Mcgoffin H, 2006, 'Neglect, analyst following and the feasibility of gaining returns to the book-to-market strategy in Australia', in Neglect, analyst following and the feasibility of gaining returns to the book-to-market strategy in Australia, AFAANZ Conference, Wellington, presented at AFAANZ Conference, Wellington, 02 July 2006 - 04 July 2006
    Conference Papers | 2006
    Jackson AB; Coulton JJ; Curtis A, 2006, 'Time-series coefficient variation in value-relevance regressions and the impact of reversions to fundamentals', in Time-series coefficient variation in value-relevance regressions and the impact of reversions to fundamentals, AFAANZ Conference, Wellington, presented at AFAANZ Conference, Wellington, 02 July 2006 - 04 July 2006
    Theses / Dissertations | 2005
    Coulton JJ, 2005, The strategic use of prior-period benchmark disclosures in management earnings forecasts
    Conference Papers | 2003
    Coulton JJ; Taylor SL, 2003, 'Voluntary earnings forecasts: determinants and methods', in Faff R (ed.), Proceedings of the AFAANZ Annual Conference, AFAANZ 2003 Annual Conference, Brisbane, Qld, pp. 54 - 54, presented at AFAANZ 2003 Annual Conference, Brisbane, Qld, 06 July 2003 - 08 July 2003
    Preprints |
    Li L; Monroe GS; Coulton J, Managerial Litigation Risk and Corporate Investment Efficiency: Evidence from Derivative Lawsuits,
  • Media | 2023
    Hossain S; Coulton J; Wang J, 2023, Does client 'importance' affect audit partner independence?,

2018听听听听听听听听听听听听听听听听 UNSW Business School Linkage Seed Grant 鈥 鈥淭he impact of corporate culture on economic outcomes and stock performance: Australian evidence鈥 $36,000

2016听听听听听听听听听听听听听听听听 AFAANZ Research Grant 2016/2017 鈥淚s there a role for the accounting profession in the adoption of SROI in not-for-profit organisations?鈥 $5,000, with Kevin Clarke..

2014听听听听听听听听听听听听听听听听 NASA鈥檚 Caltech 鈥 Jet Propulsion Laboratory 鈥揗ining on Mars - USD$100,000 (with Andrew Dempster (ACSER, UNSW) and Serkan Saydam (UNSW).

Institute of Chartered Accountants in Australia Research Grant 鈥 Investigating Mechanisms for the Provision of Pro-Bono Professional Services by Accountants across Australia and New Zealand - $8,934.88 (with Kevin Clarke)

2012听听听听听听听听听听听听听听听听 CIFR Research Grant - Non-GAAP Reporting: Causes, Consequences and Lessons for Financial Reporting Regulators - $150,000 (over 2012-2014) with Yaowen Shan, Mark Soliman, Stephen Taylor.

2011听听听听听听听听听听听听听听听听 Accounting and Finance Association of Australia and New Zealand Grant - $7,452 (Booms, Busts and Sentiment) with Tami Dinh Thi and Andrew Jackson

2009听听听听听听听听听听听听听听听听 Australian School of Business Special Research Grant (as mentor with Rui Ding) (Earnings Management and the Accuracy of Analysts Cash Flow Forecasts) - $7,407

2008听听听听听听听听听听听听听听听听 Accounting and Finance Association of Australia and New Zealand Grant - $7,500 (Is there a dividend 鈥榬un-up effect鈥 for Australian equities?) with Andrew Ferguson

2007听听听听听听听听听听听听听听听听 Accounting and Finance Association of Australia and New Zealand Grant - $7,430 (The Relation Between Nonaudit Services & Financial Reporting Quality at the Partner Level) with Caitlin Ruddock

听听听听听听听听听听听听听听听听听听听听听听听 UNSW Special Research Grant - $5,000 (The Relation Between Nonaudit Services & Financial Reporting Quality at the Partner Level) with Caitlin Ruddock

2006-2008 听听听听听听听 Capital Markets CRC - $380,440 - Accounting and Audit Surveillance

I am engaged in research that examines the impact of financial and non-financial information on capital market participants. This includes research on dividend policy, earnings quality, and accounting quality. I am also engaged in research examining the economics of resource utilisation in space (including on the Moon and Mars).

The Conversation January 2018 鈥淨antas and other businesses are investing regardless of tax cuts鈥 https://theconversation.com/qantas-and-other-big-australian-businesses-are-investing-regardless-of-tax-cuts-90536

Business Think May 2017 鈥淚nvestors should be wary of bespoke measures鈥.

The Conversation March 2017 鈥淚nvestors should be careful when companies don鈥檛 use standard metrics鈥

鈥淜nowledge at ASB鈥 : June, 2010 [http://knowledge.asb.unsw.edu.au/printer_friendly.cfm?articleid=1190; September 2011 [http://knowledge.asb.unsw.edu.au/printer_friendly.cfm?articleid=1468]

Uniken, Summer 2011 http://newsroom.unsw.edu.au/sites/default/files/documents/uniken_summer2011.pdf

My Research Supervision

  • Damon Ellender - Faculty of Engineering

My Teaching

Financial Statement Analysis courses at undergraduate, postgraduate and MBA levels