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Personal profile


I completed my PhD at Macquarie University (MU) in 1999 and was promoted to the position of Professor in International Accounting in 2004. My research program adopts a cross-disciplinary approach to provide theoretical, methodological and empirical evidence on improving the quality of accounting, accountability and corporate governance across countries such as Australia, China, India, Malaysia, Germany, Indonesia, Fiji and Japan. I provide leadership in establishing a globally strong reputation in International Accounting research at MU. I am recognised as a leader in International Accounting research. My research takes into account the importance and relevance of culture and contextual factors and the findings clearly show that unique social, economic and political factors of countries cannot be ignored in improving accounting and corporate governance both within and across countries. I have 1236 citations (782 since 2012), h-index of 17 and i10-index of 24 and this ranks me 21st of 776 Australian accounting academics. I have published five research monographs with Emerald and Elsevier JAI and published extensively in leading scholarly journals including European Accounting Review, British Accounting Review, Accounting, Auditing and Accountability Journal, Critical Perspectives on Accounting, Advances in International Accounting, Journal of Business Ethics and Journal of International Accounting Research. I am on the editorial board of seven scholarly journals including Accounting, Auditing and Accountability Journal and Advances in Accounting and was the Associate Editor of Journal of International Accounting Research (a journal of the American Accounting Association). I have also delivered keynote addresses at international conferences and received many invitations to speak at research meetings. My research program has attracted international research grants from China, India and Demark. I have been a visiting scholar at universities in the USA, UK, Italy, China, India, Malaysia, Fiji and Canada.

My global research strength attracts quality PhD students and visiting scholars from countries such as China, Japan, India, Indonesia, Italy, Bangladesh, Pakistan, Sweden, Denmark and Germany. Since 2008, I have successfully supervised 11 PhD students to completion. Each of the successful PhD students has received excellent examiners’ reports including two candidates who were awarded MU’s Vice Chancellor’s commendation for excellence. Scholars have come to MU to work under my supervision on various research projects for periods ranging from two weeks to two years.I have mentored visiting scholars from Pune University (India), Wuhan University (China), Nanjing Audit University (China), Hunan University of Science and Technology, University of Torino (Italy), University of Nagoya (Japan), Yokohama University (Japan), Joenkoeping International Business School (Sweden), and Aalborg University (Denmark). I am passionate about building research capabilities, particularly at universities in emerging countries. I have conducted workshops at universities in China, Malaysia, Fiji and Indonesia to build their research capabilities. I do not ask for any financial rewards. Over the last five years, over 300 staff, supervisors and HDR students have participated in my research workshops. I have extensive university teaching experience and have acted as an adviser to the Asian Development Bank, World Bank and World Health Organization. I was the past New South Wales president for the Institute of Certified Management Accountants of Australia. I was a member of the Outstanding Dissertation Award Committee of the International Accounting Section of the American Accounting Association. I delivered the keynote address entitled, “A Pacific Perspective on National Health Accounts” at the World Health Organisation Workshop on National Health Accounts, which contributed to the publication entitled, “Framework for the Development and Institutionalization of National Health Accounts in the Pacific Island Countries”.

I have won a number of awards including MU’s Outstanding Teacher Award, MU’s Outstanding Community Engagement Award and MU’s International Achievement Alumni Award for distinguished service for outstanding contribution to the enrichment of International society through community and professional service. I was also appointed by the Norwegian Government to the Research Council of Norway for assessing the quality of research grant applications. I was appointed by the University of Torino on their International Experts’ Panel for their PhD Program and was selected as the Organisation for Economic Co-operation and Development (OECD) member on their professorial committee. I was also appointed by the Social Sciences and Humanities Research Council of Canada (SSHRC) to assess research grant applications. SSHRS’s mandate is to support and develop excellence in research activities in the social sciences and humanities. In conclusion, I undertake top-level research in areas that excite global interest, mentor research students and colleagues, publish high-impact papers, collaborate with colleagues locally and globally, and develop skills, knowledge and attributes in the next generation.

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International Financial Reporting Standards Business & Economics
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Projects 2010 2017

Research Outputs 1996 2019

The influence of construal of self on internal auditors' judgments on whistle-blowing: evidence from China

Zheng, B. Z., Patel, C. & Evans, E., Mar 2019, In : International Journal of Auditing. 23, 1, p. 73-85 13 p.

Research output: Contribution to journalArticleResearchpeer-review

Whistle blowing
Auditor judgment
National context

Influence of experience and accountability on information use and judgments of accountants

Mala, R., Chand, P. & Patel, C., 1 Sep 2018, In : Journal of International Accounting Research. 17, 3, p. 135-151 17 p.

Research output: Contribution to journalArticleResearchpeer-review

Information use

The influence of native versus foreign language on Chinese subjects’ aggressive financial reporting judgments

Pan, P. & Patel, C., Jul 2018, In : Journal of Business Ethics. 150, 3, p. 863–878 16 p.

Research output: Contribution to journalArticleResearchpeer-review

foreign language
entry level

Construal of self and Chinese accountants' aggressive financial reporting judgments

Pan, P. & Patel, C., 2017, In : Accounting Auditing & Accountability Journal. 30, 8, p. 1771-1795 25 p.

Research output: Contribution to journalArticleResearchpeer-review

Financial reporting
International Financial Reporting Standards
Global convergence

Is international accounting education delivering pedagogical value?

Patel, C., Millanta, B. & Tweedie, D., 3 May 2016, In : Accounting Education. 25, 3, p. 223-238 16 p.

Research output: Contribution to journalArticleResearchpeer-review



Global Accounting Hall of Fame

Chris Patel (Recipient), 23 Nov 2017

Prize: Honorary award

Management accountant

Macquarie University Outstanding Teacher Award

Chris Patel (Recipient), 2004

Prize: Honorary award