Professor Howard Davey

Howard Davey

Professor of Accounting
Key contact for professional accreditations


Accounting education Accounting standards Accounting Theory Auditing and accountability Financial Accounting International accounting Management Accounting Taxation

Qualifications: BA, BBS, MBA (Hons) Massey, PhD Waikato

Contact Details

Room: MSB.3.01
Phone: +64 7 838 4441

About Howard

Professor Howard Davey is a Fellow of Chartered Accountants Australia and New Zealand and a Fellow of CPA Australia.  His research includes more than 200 publications, with over 55 refereed journal articles and five books, three of which have multiple editions.  He supervised over 12 PhDs to successful completion.

He has been extensively involved in the admission requirements of the NZICA and currently sits on the Education Board of Chartered Accountants Australia and New Zealand (CAANZ).

He teaches at undergraduate and postgraduate level, as well as on the MBA programme.  His interests include non-traditional reporting, intellectual capital, international issues in accounting, as well as demystifying accounting for non-accounting business people.

Research Interests

Accounting theory
External reporting and financial accounting
Financial accounting
Non-traditional measures of performance
Professional issues

Recent Publications

  • Zaini, S. M., Samkin, G., Sharma, U., & Davey, H. (2018). Voluntary disclosure in emerging countries: A literature review. Journal of Accounting in Emerging Economies, 8(1), 29-65. doi:10.1108/JAEE-08-2016-0069

  • Zaini, S. M., Sharma, U., Samkin, G., & Davey, H. (2018). Impact of ownership structure on the level of voluntary disclosure: A study of listed family-controlled companies in Malaysia. Accounting Forum, online, 22 pages. doi:10.1016/j.accfor.2018.11.001

  • Tsen, L., Singh-Ladhar, J., & Davey, H. (2017). Is the future too bright? An empirical investigation of whether the Bright-Line test is sound tax policy. New Zealand Journal of Taxation Law and Policy, 23(3), 331-349.

  • Davey, J., Alsemgeest, R., O’Reilly-Schwass, S., Davey, H., & FitzPatrick, M. (2017). Visualizing intellectual capital using service-dominant logic: what are hotel companies reporting?. International Journal of Contemporary Hospitality Management, 29(6), 47 pages. doi:10.1108/IJCHM-12-2015-0733

Find more research publications by Howard Davey