• Bond University, Bond Business School

    4229 Gold Coast


Accepting PhD Students

  • 93 Citations
  • 5 h-Index
1987 …2019
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Personal profile

Research interests

I am a professionally qualified Chartered Accountant, a Director of Founders Forum and have also served on the Advisory Board for the John Heine Entrepreneurial Challenge, the Gold Coast Innovation Working Party and Founders Forum Ltd.

In addition to extensive teaching and research experience at leading institutions in the USA, New Zealand, South Africa and throughout East Asia, I have consulted to and conducted executive development for commercial and government organisations including SEQEB, Sheraton, Stock Exchange, Barclays Bank and the Zealand Securities Commission.

My research covers financial reporting and decision making, corporate governance and control, family business, resource and asset valuation, takeover and distress analysis, strategy, and accounting education.

I have co-authored books and chapters on company accounting, educational and curriculum design, case studies and financial reporting.

Statement for HDR students

My current research interests focus on the company and market factors that determine the governance and valuation of companies. These factors include assurance (internal and external audit), ownership structure (family/non-family), governance (audit committee) and financial reporting/disclosure and how these factor impact firm value and or investor decision making.

I am interested in projects that investigate different markets.

Education/Academic qualification

Accountancy, PhD

Fingerprint Fingerprint is based on mining the text of the person's scientific documents to create an index of weighted terms, which defines the key subjects of each individual researcher.

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Research Output 1987 2019

The impact of regulations on earnings management through classification shifting: Evidence from China

Hu, J. & Duncan, K., 2019. 42 p.

Research output: Contribution to conferencePresentationResearch

Earnings management
Return on equity
Equity offerings
Chinese firms

Cumulative learning and sustained engagement in an introduction to accounting course

Aldamen, H., Duncan, K. & Ziegelmayer, J. L., 1 Jan 2018, In : Asian Review of Accounting. 26, 1, p. 19-38 20 p.

Research output: Contribution to journalArticleResearchpeer-review

Knowledge structure
Student engagement
Design methodology

Family governance signals and heterogeneous preferences of investors

Duncan, K. & Hasso, T., 2 Oct 2018, In : Journal of Behavioral Finance. 19, 4, p. 381-395 15 p.

Research output: Contribution to journalArticleResearchpeer-review

Heterogeneous preferences
Investment choice

Internal audit quality: Insights from Audit Committee members, senior management and internal auditors

Trotman, A. & Duncan, K., Nov 2018, In : Auditing: a Journal of Practice and Theory. 37, 4, p. 235-259 25 p.

Research output: Contribution to journalArticleResearchpeer-review

Audit committee
Internal audit
Audit quality
Senior management

Offshoring of audit work in Australia: Preliminary insights from literature and interviews

Duncan, K. & Hasso, T., Jul 2017, (Submitted) CPA Australia. 28 p.

Research output: Book/ReportCommissioned reportResearch

Cost savings
Audit firms
Perceived benefits

Activities 2018 2018

  • 1 Consultancy
  • 1 External Professional Development
  • 1 Internal Professional Development

Bond Business School Case Teaching Panel Discussion

Keith Duncan (Presenter), Paul W. Beamish (Organiser)
2 Nov 2018

Activity: Professional Development, Mentorship, Supervision and Other ActivitiesExternal Professional Development

Bond Business School Case Writing Workshop

Keith Duncan (Attendee), Paul W. Beamish (Organiser)
2 Nov 2018

Activity: Professional Development, Mentorship, Supervision and Other ActivitiesInternal Professional Development

Student theses

Analysis of ICT Strategic Alignment In a Public Organisation

Author: Al-Hatmi, A., 6 Oct 2012

Supervisor: Duncan, K. (Supervisor) & Morrison, I. (Supervisor)

Student thesis: Doctoral Thesis


Attributes of Dominant Control: Theoretical Model and Empirical Tests.

Author: Duncan, K., 25 Sep 1993

Supervisor: McNamara, R. (Supervisor)

Student thesis: Doctoral Thesis


Corporate Governance and Audit Quality: the Case of Kuwait

Author: Alshammari, S., 13 Jun 2015

Supervisor: Duncan, K. (Supervisor) & Dunstan, K. (Supervisor)

Student thesis: Doctoral Thesis


Does the number of social network followers relate to corporate value?

Author: Mauder, P., 7 Oct 2017

Supervisor: Duncan, K. (Supervisor) & Hollindale, J. (Supervisor)

Student thesis: Master's Thesis


Family ownership and the value-relevance of accounting information

Author: Hasso, T., 15 Jun 2013

Supervisor: Duncan, K. (Supervisor) & Moores, K. (Supervisor)

Student thesis: Doctoral Thesis