Ann Tarca

Professor, BCom MAcc PhD W.Aust., ACA

  • The University of Western Australia (M250), 35 Stirling Highway,

    6009 Perth

    Australia

  • 583 Citations
  • 13 h-Index
19982019
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Personal profile

Biography

Ann Tarca, PhD, FCA is a Professor in the Business School at the University of Western Australia (UWA). She has over 25 years teaching experience, with the last 20 years being spent at UWA. She has a keen interest in teaching and learning practices and in 2011-2012 was Academic Fellow for the IFRS Foundation Education Initiative in London.
She was a lead author on the textbook Accounting Theory (7th Edition, Wiley, Australia, 2010) and has served on the Education Committee of the American Accounting Association.

Ann’s research focuses on financial reporting standards, regulation and practice, with a particular emphasis on international issues. She has published in a range of well recognised international journals and is an editorial board member of three Australian and two international journals. Ann is an active member of the international academic community. She has been a board member of the European Accounting Association and a member of the International Association for Accounting Education and Research (IAAER) and the International Group of the American Accounting Association, where she has served on doctorial consortia and various committees.

Roles and responsibilities

Head of Accounting and Finance Discipline Group 2012 to present. Deputy Head 2006-2012.

Funding overview

ARC Discovery Grant (with Greg Clinch and Marvin Wee) “Adoption of Australian IFRS: Are IFRS ‘fit for purpose’?” A$278,000 (2016-2018).

KPMG and IAAER (with Greg Clinch and Marvin Wee) “Presentation and disclosure of IFRS earnings, adjusted earnings and subtotals: Relevance to market participants and implications for standard setters” US$25,000 (A$ 31,250) (2015-2016).
ACCA and IAAER (with Marvin Wee, Lee Krug, Walter Aerts and Penelope Pink) “Factors affecting preparers and auditors judgements about materiality” $25,955 (2014).
ICAA “Segment reporting and management commentary: An evaluation of current practices and the potential for integrated reporting” (with Marvin Wee) $9,660 (2012).

CPA Australia “Decision usefulness and cost: An evaluation of fair value measurement bases” (with Philip Brown, Phil Hancock and David Woodliff) $33,600 (2009).

AFAANZ “An evaluation of IFRS impact using the earnings return relation” (with Victoria Clout) $6,969 (2009).

American Accounting Association Steve Berlin/CITGO Grant (with Donna Street and Walter Aerts) “Factors affecting informative MD&A disclosures by SEC domestic and foreign registrants” US$10,000 (2007).

AFAANZ “The impact of adoption of International Financial Reporting Standards on corporate communication: Australian evidence” (with Marvin Wee) $6,000 (2006).

Previous positions

Associate Professor, Senior Lecturer, Lecturer, Associate Lecturer (UWA)

Current projects

Accounting standard setting, capital market regulation, and economic consequences of international accounting standards.

Industrial relevance

Ann Tarca has been appointed to the Australian Accounting Standards Board (AASB), for an initial three year term, commencing in January 2014. The AASB is an independent accounting standard-setter based in Melbourne, Australia. Its role is to develop, in the public interest, a single set of high quality, understandable accounting standards that require transparent and comparable information in general purpose financial statements. Ann is chair of the AASB Academic Advisory Panel which aims to promote a close working relationship between the Board and the academic community.

Ann has completed research projects for the International Accounting Standards Boards, including reviews of literature about the impact of IFRS, of IFRS 8 and IFRS 3.
Tarca, A. and Piobino, L. (2014) Post-implementation Review of IFRS 3 Business Combintaions: Discussion of constituent feedback and academic research. December. IASB Board Paper 12A, IFRS Foundation. London. http://www.ifrs.org/Meetings/Pages/IASB-Dec-14.aspx
Tarca, A. and Piobino, L. (2014) Post-implementation Review of IFRS 3 Business Combintaions: Academic Literature Review. September. IASB Board Paper 12G, IFRS Foundation. London. http:// www.ifrs.org/Meetings/Pages/IASB-Sep-14.aspx.
Tarca, A. (2012) The case for global accounting standards: Arguments and evidence, in Report to the Trustees of the IFRS Foundation, 22 October, IFRS Foundation London.
http://www.ifrs.org/Alerts/PressRelease/Pages/IFRS-Foundation-Staff-Analysis-of-SEC-Final-Staff-Report-on-IFRS.aspx.
Tarca, A. and Pitman, A. (2012) Post-implementation Review of IFRS 8: Review of Academic Literature to May 2012 - Preliminary Findings. IASB Board Paper 12B, IFRS Foundation. London. http://www.ifrs.org/Meetings/IASB+June+2012.htm.
Tarca, A. and Pitman, A. (2013) Post-implementation Review of IFRS 8 Operating Segments. Review of Academic Literature to December 2012. Staff Paper 6B, IASB Board meeting January. Available at http://www.ifrs.org/Meetings/Pages/IASB-January-2013.aspx.
Tarca, A. and Pitman, A. (2013) Post-implementation Review of IFRS 8. Appendices: Summary of Relevant Literature to December 2012. Staff Paper 6C, IASB Board meeting January. Available at http://www.ifrs.org/Meetings/Pages/IASB-January-2013.aspx.

Tarca, A. and Pitman, A. (2013) Post-implementation Review of IFRS 8 Operating Segments. Review of Academic Literature to December 2012. Staff Paper 6B, IASB Board meeting January. Available at http://www.ifrs.org/Meetings/Pages/IASB-January-2013.aspx.

Tarca, A. and Pitman, A. (2013) Post-implementation Review of IFRS 8. Appendices: Summary of Relevant Literature to December 2012. Staff Paper 6C, IASB Board meeting January. Available at http://www.ifrs.org/Meetings/Pages/IASB-January-2013.aspx.
Journal Special Issues: Accounting and Business Research Special Issue on the Conceptual Framework (with Mary Barth and Chris Nobes) 2015. Australian Accounting Review Ten Years of IFRS (with Philip Brown) 2012.

Tarca, A. (2012) The case for global accounting standards: Arguments and evidence, in Report to the Trustees of the IFRS Foundation, 22 October, IFRS Foundation London. http://www.ifrs.org/Alerts/PressRelease/Pages/IFRS-Foundation-Staff-Analysis-of-SEC-Final-Staff-Report-on-IFRS.aspx.

Ann has presented a case study on enforcement of accounting standards at the United Nations ISAR conference in 2014.
Tarca, A. (2014) Country Case Study on Compliance Monitoring and Enforcement of Accounting and Reporting Standards and Codes: Australia, forthcoming ISAR 2014 Proceedings, UNCTAD, United Nations, Geneva.

Teaching overview

ACCT 3321 Financial Accounting: Theory and Practice
MGMT 8502 Accounting

Research

Financial reporting and capital markets, international accounting standard setting and regulation.

Keywords

  • Accounting issues and regulation
  • International accounting standards

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Research Output 1998 2019

Accounting for financial instruments with characteristics of debt and equity: finding a way forward

Fargher, N., Sidhu, B. K., Tarca, A. & van Zyl, W., Mar 2019, In : Accounting & Finance. 59, 1, p. 7-58 52 p.

Research output: Contribution to journalArticle

Equity
Financial instruments
Debt
Liability
Accounting standards
Audit firms
Firm size
Managerial ownership
Audit fees
Shareholders
Environmental reporting
Environmental practices
Business networks
Supermarkets
Supply chain
251 Downloads (Pure)

External auditors’ reliance on management’s experts: evidence from Australia

Agrawal, P., 2018, (Unpublished)

Research output: ThesisDoctoral Thesis

File
Auditors
External auditor
Audit quality
Regularity
Firm reputation

Projects 2005 2018