Warrick Van Zyl

Mr, B Com, B Acc, H Dip Co Law, PhD, CA

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

    6009 Perth


Calculated based on number of publications stored in Pure and citations from Scopus

Personal profile


I am an accounting professional with over 25 years of accounting, management and teaching experience. I have worked in a broad range of sectors and roles including positions at a Big 4 accounting firm, investment bank, academia, start-up business, etc.

I am a qualified Chartered Accountant and have a PhD in Accounting from the University of Cape Town. My undergraduate accounting studies were completed at the University of the Witwatersrand in Johannesburg.

Roles and responsibilities

My role at UWA is to provide teaching, research and strategic leadership in the disclipline of accounting at the Business School. I am the Director of External Engagement at the Business School and lead the School's interactions with the Perth and international business community.

Future research

Future research interests include diluted earnings per share, extractive industries, conditional conservatism and employee share options.

Funding overview

2016 CAANZ Research Grant - $20,000

Previous positions

Executive Director, Ernst & Young, 2009 - 2016
Lecturer, University of Witwatersrand, 2005 - 2008
Franchisee, Boston City Campus, 2003 - 2004
Group Financial Manager, Corpcapital, 2001 - 2002
Manager, Ernst & Young, 1998 - 2001
Junior Lecturer, University of Witwatersrand, 1997

Current projects

Interaction between non-GAAP reporting and executive remuneration, with Marvin Wee, ANU, Australia, funded by Chartered Accountants Australia and New Zealand.

Considering the effectiveness of current accounting standards across different industries, with Sue Wright, UTS and Dianne Massoudi, UWE

Harmonising accounting for extractive industries: measuring degrees of harmony in accounting for pre-development expenditure, with Hafez Abdo, Nottingham and Freeman Owusu, NTU.

Developing professional scepticism in accounting students, with Prerana Agrawal, Jac Birt, and Mark Holub, UWA.




Industrial relevance

Presentation on the current limits of diluted earnings per share at the International Accounting Standards Board research forum, November 2021.

Interaction between non-GAAP reporting and executive remuneration, with Marvin Wee, ANU, Australia, funded by Chartered Accountants Australia and New Zealand.

Review of executive remuneration disclosure literature for Australian Accounting Standards Board, with Marvin Wee, ANU, Australia.

Commentary on accounting for financial instruments with characteristics of equity, for the Australian Accounting Standards Board research forum, November 2016.


Particular areas of expertise are the mining, government and financial services industries and treasury, hedging and financial instruments accounting.

Teaching overview

MBA Core Accounting unit
Financial Accounting Theory and Practice - third year undergraduate financial accounting unit


My research interests generally revolve around accounting standards and particular areas of interest include financial instruments, mining, share-based payments, executive remuneration and non-GAAP reporting measures.



Education/Academic qualification

Financial Accounting, Doctor of Philosophy, Accounting for Employee Stock Options, University of Cape Town

1 Jul 200631 Jul 2009

Award Date: 15 Dec 2010

Operations Research, National Certificate in Datametrics, University of South Africa

1 Jan 200430 Jun 2005

Award Date: 10 Oct 2005

Company Law, Higher Diploma in Company Law, University of the Witwatersrand

1 Jul 199731 Dec 1999

Award Date: 30 Mar 2000

Accountancy, Bachelor of Accountancy, University of the Witwatersrand

1 Jan 199631 Dec 1996

Award Date: 20 May 1997

Commerce, Bachelor of Commerce, University of the Witwatersrand

1 Jan 199331 Dec 1995

Award Date: 9 May 1996

External positions

Council Member, Trinity Residential College, UWA

21 Aug 201720 Jun 2022

Member; Finance, Administration and Property committee, Trinity North Uniting Church

8 Mar 201717 Aug 2022

Industry keywords

  • Finance and Business
  • Mining and Resources
  • Not for Profit

Research expertise keywords

  • Accounting Standards
  • Financial Instruments
  • Share-Based Payments
  • Employee Share Options
  • Executive Remuneration
  • Conditional conservatism
  • Professional scepticism
  • Extractive industries


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