Dianne Massoudi

Mrs, BCom Murd., MAcc PhD W.Aust., CPA

  • The University of Western Australia (M250), 35 Stirling Highway, Room 237, Business School Building, Perth campus

    6009 Perth

    Australia

  • 47 Citations
  • 2 h-Index
20082017
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Personal profile

Biography

Dianne Massoudi is a Lecturer at the UWA Business School and has been teaching at UWA since 2006. Upon graduating from The University of WA with a Masters in Accounting, Dianne has spent a number of years working in both the public and the private sector. After deciding to dedicate her career to academia, she has been actively involved in both teaching undergraduate and post graduate financial accounting and undergraduate taxation and financial statement analysis units offered by the UWA Business School and pursuing her doctorate in financial accounting. Dianne completed her doctoral research in asset impairment reporting practices of Australian and European listed companies in late 2014. Her doctoral research explains a company’s financial reporting and compliance decisions with international accounting standards based due to economic conditions, managerial incentives and corporate environment. Dianne has collaborated with international researchers in financial accounting and she is seeking to strengthen and develop these ties in the future.


Education
BCom (Murdoch), MAcc (UWA), PhD (UWA), CPA

Funding overview

2012 AFAANZ/CPA Australia/ICAA/IPA PhD Grant recipient. Grant funds of $15,000 awarded to assist with the completion of doctoral research.

2011/2012 AFAANZ Research Grant with Dr SzeKee Koh, Dr Lucia Fung and Professor Phil Hancock, “The usefulness of online learning: applying Complexity Theory”. Grant of $5,843 to assist with research project development.

Graduate Research Student Travel Award from the UWA Graduate Research School to attend the International Association for Accounting Education and Research (IAAER) 11th World Congress of Accounting Educators and Researchers, Singapore, 2010, "Impair or not to Impair? Factors affecting the application of IAS 36 in Australia and the United Kingdom", UWA Graduate Research School. Grant awarded of $1,800.

Supplementary Travel Grant from the Deputy Vice Chancellor (Research) to attend the International Association for Accounting Education and Research (IAAER) 11th World Congress of Accounting Educators and Researchers, Singapore, 2010, "Impair or not to Impair? Factors affecting the application of IAS 36 in Australia and the United Kingdom", UWA Deputy Vice Chancellor (Research). Grant awarded of $750.

Accounting & Finance Association of Australia and New Zealand (AFAANZ) nomination for the 33rd European Accounting Association Doctoral Colloquium, Istanbul, 2010, "Impair or not to Impair? The application of IAS 36 in Australia and the United Kingdom", AFAANZ. Fixed stipend to cover travel costs awarded of $2,500.

Accounting & Finance Association of Australia and New Zealand, Doctoral Consortium attendance, Sydney, 2008, “A European Compliance Study of International Accounting Standard 36 Impairment of Assets”, UWA Business School. Funds Approved covered attendance & accommodation costs for the 2008 AFAANZ Doctoral Consortium and the AFAANZ Conference.

Previous positions

Academic
2006, Fractional Tutor, Financial Studies, UWA
2004–2006, Sessional Academic Tutor, Accounting, Curtin Business School
2006, Lecturer, Accounting, Curtin International College
1992–1993, Research Assistant, Accounting & Finance, Faculty of Economics & Commerce, UWA

Non-Academic
2005–2006, Part-time Taxation Accountant, Lena Hilton Pty Ltd
2003–2005, Taxation Accountant Fast Tax Service Pty Ltd
2000–2001, Treasurer/Accountant, Leonora Community Telecentre Inc.
2000, Gwalia Day Treasurer, Gwalia Historical Museum
1998, Part-time Accountant, Ken Lafferty Accountants
1995, Project Office, Northern Goldfields Health Service
1994–1995, Coordinator, Leonora Home & Community Care
1994, Indirect Tax & Government Incentives Consultant, Ernst & Young, Canberra Office
1993–1994, Graduate Accountant, Western Australian Treasury Corporation

Current projects

A cross-country compliance study of IAS 36, Impairment of Assets
The adoption of International Accounting Standards by EU companies is an area of study which is of significant interest to me including the process and associated outcomes of international accounting standard adoption. I am currently actively involved in research for my doctoral studies in this area which includes a model to examine the explanatory factors that seeks to explain Australian and European listed company IAS 36 financial reporting and compliance decisions as a result of economic conditions, managerial incentives and corporate environment. The findings from my doctoral thesis suggest that impairment reporting decisions are associated with economic factors, particularly company performance, however, these decisions vary over time and across country.

Explanatory Factors for Formative usage of Online MCQ materials
We examine factors influencing student usage of formative MCQ's through an online learning resource for introductory financial accounting students. Our paper differs from prior studies by quantifying the explanatory factors for the formative usage of the online learning resource by a diverse group of undergraduate students. We find that students from public secondary high schools and international students are more likely to use formative MCQ resources. Also, we find that public secondary high school students and international students who actively use formative MCQ for the unit improved their score in the final examination.

Teaching overview

Undergraduate units
Financial Statement Analysis ACCT3302
Financial Accounting Theory and Practice ACCT3321
Taxation ACCT2331
Financial Accounting ACCT1101


Postgraduate units
Financial Accounting Theory and Practice ACCT5531

Research

Financial Accounting
International Accounting
Financial Accounting Standards Setting and Regulation
Accounting Education

Languages

Coversational Farsi

Keywords

  • Accounting education
  • Financial accounting regulation, issues and standard setting
  • International accounting standards

Fingerprint Dive into the research topics where Dianne Massoudi is active. These topic labels come from the works of this person. Together they form a unique fingerprint.

  • 10 Similar Profiles
resources Social Sciences
performance Social Sciences
examination Social Sciences
student Social Sciences
learning Social Sciences
Financial accounting Business & Economics
participation Social Sciences
university Social Sciences

Network Recent external collaboration on country level. Dive into details by clicking on the dots.

Research Output 2008 2017

  • 47 Citations
  • 2 h-Index
  • 2 Article
  • 1 Other chapter contribution
  • 1 Doctoral Thesis
2 Citations (Scopus)

The effectiveness of usage of online multiple choice questions on student performance in introductory accounting

Massoudi, D., Koh, S. K., Hancock, P. J. & Fung, L., 1 Nov 2017, In : Issues in Accounting Education. 32, 4, p. 1-17 17 p.

Research output: Contribution to journalArticle

resources
performance
examination
student
learning
File
Impairment
Cross-country study
Assets
Factors
Managers
45 Citations (Scopus)

IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia

Cairns, D., Massoudi, D., Taplin, R. & Tarca, A., 2011, In : The British Accounting Review. 43, 1, p. 1-21

Research output: Contribution to journalArticle

A European Compliance Study of International Accounting Standard 36 Impairment of Assets

Massoudi, D., 2008, Not available. The University of Western Australia

Research output: Chapter in Book/Conference paperOther chapter contribution

Projects 2011 2012