Holds undergraduate degrees in accounting and law, and a doctorate in accounting. Has extensive industry experience in banking and accounting, and is a Certified Practising Accountant （CPA） in Australia. Doctoral research was completed in 2000 and focused on the relevance of financial accounting information to reorganisation decisions made by financially distressed companies. Ongoing research is in the area of financial accounting, with a specific interest in the relation between commercial regulation and business decision-making. Research in the areas of corporate governance, financial reporting quality and corporate insolvency and recovery has been published in both accounting and law journals.