Personal profile
Biography
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
Previous positions
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
Financial Accounting Theory and Practice - third year undergraduate financial accounting unit
Research
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.
Languages
Afrikaans
Education/Academic qualification
Financial Accounting, Doctor of Philosophy, Accounting for Employee Stock Options, University of Cape Town
1 Jul 2006 → 31 Jul 2009
Award Date: 15 Dec 2010
Operations Research, National Certificate in Datametrics, University of South Africa
1 Jan 2004 → 30 Jun 2005
Award Date: 10 Oct 2005
Company Law, Higher Diploma in Company Law, University of the Witwatersrand
1 Jul 1997 → 31 Dec 1999
Award Date: 30 Mar 2000
Accountancy, Bachelor of Accountancy, University of the Witwatersrand
1 Jan 1996 → 31 Dec 1996
Award Date: 20 May 1997
Commerce, Bachelor of Commerce, University of the Witwatersrand
1 Jan 1993 → 31 Dec 1995
Award Date: 9 May 1996
External positions
Council Member, Trinity Residential College, UWA
21 Aug 2017 → 20 Jun 2022
Member; Finance, Administration and Property committee, Trinity North Uniting Church
8 Mar 2017 → 17 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
Expertise related to UN Sustainable Development Goals
In 2015, UN member states agreed to 17 global Sustainable Development Goals (SDGs) to end poverty, protect the planet and ensure prosperity for all. This person’s work contributes towards the following SDG(s):
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SDG 9 Industry, Innovation, and Infrastructure
Fingerprint
- 1 Similar Profiles
Collaborations and top research areas from the last five years
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Developing Professional Scepticism in the Accounting Classroom: A Case Study Approach
Agrawal, P., Birt, J., Holub, M. & Van Zyl, W., 1 Apr 2026, In: Accounting & Finance. p. 1 22 p.Research output: Contribution to journal › Article › peer-review
Open Access -
A Toolkit for Developing Professional Skepticism in the Accounting Classroom
Agrawal, P., Birt, J., Holub, M. & Van Zyl, W., Aug 2025, In: Issues in Accounting Education. 40, 3, p. 119-140 22 p.Research output: Contribution to journal › Article › peer-review
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Fixing diluted earnings per share: Recognising the dilutive effects of employee stock options
van Zyl, W. & Uliana, E., Jun 2022, In: Accounting and Finance. 62, 2, p. 2993-3019 27 p.Research output: Contribution to journal › Article › peer-review
Open Access1 Link opens in a new tab Citation (Scopus) -
Professional scepticism and the accounting classroom
Agrawal, P., Birt, J., Holub, M. & van Zyl, W., 4 May 2021, In: Accounting Education. 30, 3, p. 213-233 21 p.Research output: Contribution to journal › Article › peer-review
13 Link opens in a new tab Citations (Scopus) -
The State of Executive Remuneration Disclosure in Australia
Maher, F., Van Zyl, W. & Wee, M., 2021, In: Company and Securities Law Journal. 38, 7, p. 491-512Research output: Contribution to journal › Article › peer-review
Projects
- 1 Finished
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Professional scepticism toolkit
Agrawal, P. (Investigator 01), Holub, M. (Investigator 02) & Van Zyl, W. (Investigator 03)
Accounting and Finance Association of Australia and New Zealand
15/07/21 → 30/06/22
Project: Research
Prizes
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Best Emerging Scholar Presentation - UWA UQ Accounting and Finance Forum 2016
Van Zyl, W. (Recipient), 9 Dec 2016
Prize
Activities
- 1 Public lecture, debate or seminar
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Accounting for financial instruments with characteristics of debt and equity: Finding a way forward
Van Zyl, W. (Speaker)
24 Nov 2017Activity: Service and engagement › Public lecture, debate or seminar
Press/Media
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Recruitment, reputation and a reset
Van Zyl, W. & Da Silva Rosa, R.
22/11/23
1 Media contribution
Press/Media: Press / Media
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Fright for investors as new rules reshape accounts
10/07/17
1 Media contribution
Press/Media: Press / Media
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Co-working rentals excluded from standard changes
20/06/17
1 Media contribution
Press/Media: Press / Media