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Associate Professor Jeff Coulton

Associate Professor Jeff Coulton

Associate Professor

PhD ¹úÃñ²ÊƱ (2005)

B.Economics (Hons Class 1) U.Syd (2001)

LLB U.Syd (1993)

Business School
School of Accounting, Auditing and Taxation

Dr Jeff Coulton

Associate Professor, Media & External Relations Co-ordinator

School of Accounting - PhD, ¹úÃñ²ÊƱ | BEc (Hons I) | LLB University of Sydney | Solicitor of the Supreme Court of NSW

About Jeff

Dr Jeff Coulton is anÌýAssociate Professor in the ¹úÃñ²ÊƱ Business School. His main current research interests focus on the way in which financial statement information as well as other information impact on the capital market. He is also actively involved in research which examines the technical and economic feasibility of space exploration and resource utilisation in space. He has published widely in international and local journals, and is a co-author onÌýthe leading financial statement analysis textbook used in Australian universities.

Jeff is a Chartered Accountant (CA) and a former corporate lawyer at Corrs Chambers Westgarth. He has designed and delivered Executive Education programs to federal government departments, as well as numerous public and private sector organisations, andÌýhas appeared as an expert witness in cases involving accounting and stock market issues in the Federal Court of Australia and the NSW Supreme Court.

Jeff has been teaching the Financial Statement Analysis course in the full-time AGSM MBA course for 10 years and is also teaching on the Accounting and Financial Management course in the MBA programs. He is a co-author on the leading financial statement analysis textbook for Australia and New Zealand universities. He has also been providing Executive Education courses to public and private sector organisations for over a decade.

Ìý

Teaching and Supervision

Current Courses Taught

  • AGSM9138 Financial Analysis
  • ACCT3610 Business Analysis and Valuation
  • ACCT3601 Global Financial Reporting and Analysis

Grants

  • 2014 Institute of Chartered Accountants in Australia Research Grant – Investigating Mechanisms for the Provision of Pro-Bono Professional Services by Accountants across Australia and New Zealand
  • $8,934.88 (with Kevin Clarke) 2012 CIFR Research Grant - Non-GAAP Reporting: Causes, Consequences and Lessons for Financial Reporting Regulators
  • $150,000 (over 2012-2014) with Yaowen Shan, Mark Soliman, Stephen Taylor.Ìý
  • 2011 Accounting and Finance Association of Australia and New Zealand GrantÌý
  • $7,452 (Booms, Busts and Sentiment) with Tami Dinh Thi and Andrew Jackson 2009 Australian School of Business Special Research Grant (as mentor with Rui Ding) (Earnings Management and the Accuracy of Analysts Cash Flow Forecasts)Ìý
  • $7,407 2008 Accounting and Finance Association of Australia and New Zealand Grant
  • $7,500 (Is there a dividend ‘run-up effect’ for Australian equities?) with Andrew Ferguson 2007 Accounting and Finance Association of Australia and New Zealand Grant
  • $7,430 (The Relation Between Nonaudit Services & Financial Reporting Quality at the Partner Level) with Caitlin Ruddock 2007 ¹úÃñ²ÊƱ Special Research Grant
  • $5,000 (The Relation Between Nonaudit Services & Financial Reporting Quality at the Partner Level) with Caitlin Ruddock 2006-2008 Capital Markets CRC
  • $380,440 - Accounting and Audit Surveillance

Engagement

Media Release

¹úÃñ²ÊƱ Business School profile: https://www.business.unsw.edu.au/our-people/jeffcoulton

Phone
+61 2 9385 5811
Location
Room 3061, Quadrangle building - Ref E15
  • Books | 2020
    Palepu KG; Healy PM; Wright S; Bradbury M; Coulton J, 2020, Business Analysis and Valuation: Using Financial Statements, Cengage AU
  • Journal articles | 2025
    McKeown B; Dempster AG; Saydam S; Coulton J, 2025, 'The space resources fund: A solution to the space resources benefit sharing dilemma?', Space Policy, 71,
    Journal articles | 2024
    Li L; Monroe GS; Coulton J, 2024, 'Managerial litigation risk and auditor choice', International Journal of Auditing, 28, pp. 142 - 169,
    Journal articles | 2024
    McKeown B; Coulton J; Saydam S; Dempster AG, 2024, 'What is an appropriate investment hurdle rate for commercial space resource development projects?', Space Policy, 70,
    Journal articles | 2023
    Hossain S; Coulton J; Wang J, 2023, 'Client Importance and Audit Quality at the Individual Audit Partner, Office, and Firm Levels', Abacus: a journal of accounting, finance and business studies, 59, pp. 650 - 696,
    Journal articles | 2023
    McKeown B; Dempster AG; Saydam S; Coulton J, 2023, 'Commercial Lunar Ice Mining: Is There a Role for Royalties?', Space Policy, 64, pp. 1 - 22,
    Journal articles | 2022
    Coulton J; Saune N; Taylor S, 2022, 'Are Analysts’ Cash Flow Forecasts Associated with Improved Earnings Quality? Australian Evidence', Pacific-Basin Finance Journal, 73, pp. 101758 - 101758,
    Journal articles | 2022
    Li LL; Monroe G; Coulton J, 2022, 'Managerial litigation risk and corporate investment efficiency: Evidence from Universal Demand laws', Journal of Empirical Legal Studies, 20, pp. 196 - 232,
    Journal articles | 2020
    Tapia C; Coulton J; Saydam S, 2020, 'Using entropy to assess dynamic behaviour of long-term copper price', Resources Policy, 66,
    Journal articles | 2018
    Tapia Cortez CA; Coulton J; Sammut C; Saydam S, 2018, 'Determining the chaotic behaviour of copper prices in the long-term using annual price data', Palgrave Communications, 4,
    Journal articles | 2018
    Tapia Cortez CA; Hitch M; Sammut C; Coulton J; Shishko R; Saydam S, 2018, 'Determining the embedding parameters governing long-term dynamics of copper prices', Chaos, Solitons and Fractals, 111, pp. 186 - 197,
    Journal articles | 2018
    Tapia Cortez CA; Saydam S; Coulton J; Sammut C, 2018, 'Alternative techniques for forecasting mineral commodity prices', International Journal of Mining Science and Technology, 28, pp. 309 - 322,
    Journal articles | 2017
    Carvajal M; Coulton JJ; Jackson AB, 2017, 'Earnings benchmark hierarchy', Accounting and Finance, 57, pp. 87 - 111,
    Journal articles | 2017
    Saydam S; Shishko R; Fradet R; Do S; Tapia Cortez C; Dempster AG; Coulton J, 2017, 'Mars Colony In Situ Resource Utilization: An Integrated Architecture and Economics Model', Acta Astronautica, 138, pp. 53 - 67,
    Journal articles | 2016
    Coulton JJ; Dinh T; Jackson AB, 2016, 'The impact of sentiment on price discovery', Accounting and Finance, 56, pp. 669 - 694,
    Journal articles | 2016
    Tapia Cortez CA; Saydam S; Coulton J; Sammut C, 2016, 'Dynamic-cognition of Strategic Mineral Commodities; An Empirical Assessment', International Journal of Geological and Environmental Engineering, 3, pp. 1 - 1,
    Journal articles | 2015
    Coulton JJ; Saune N; Taylor SL, 2015, 'Overvalued equity, benchmark beating and unexpected accruals', Accounting and Finance, 55, pp. 989 - 1014,
    Journal articles | 2014
    Coulton JJ; Ruddock CMS; Taylor SL, 2014, 'The Informativeness of Dividends and Associated Tax Credits', Journal of Business Finance and Accounting, 41, pp. 1309 - 1336,
    Journal articles | 2011
    Coulton JJ; Ruddock C, 2011, 'Corporate payout policy in Australia and a test of the life-cycle theory', Accounting and Finance, 51, pp. 381 - 407,
    Journal articles | 2007
    Taylor SL; Coulton JJ; Balkrishna H, 2007, 'Accounting Losses and Earnings Conservatism: Evidence from Australian Generally Accepted Accounting Principles.', Accounting and Finance, 47, pp. 381 - 400,
    Journal articles | 2005
    Taylor SL; Taylor S; Coulton JJ, 2005, 'Is Benchmark Beating by Australian Firms Evidence of Earnings Management Accounting and Finance', Accounting and Finance, 45, pp. 553 - 576
    Journal articles | 2004
    Coulton JJ; Taylor SL, 2004, 'Directors' Duties and Corporate Governance: Have We Gone Too Far?', Australian Accounting Review, 14, pp. 17 - 24,
    Journal articles | 2002
    Coulton J; Taylor S, 2002, 'Accounting for Executive Stock Options: A Case Study in Avoiding Tough Decisions', Australian Accounting Review, 12, pp. 3 - 10,
    Journal articles | 2002
    Coulton J; Taylor S, 2002, 'Option Awards for Australian CEOs: The Who, What and Why', Australian Accounting Review, 12, pp. 25 - 35,
  • Working Papers | 2007
    Coulton JJ; Ruddock C; Taylor SL, 2007, Audit Fees, Non-Audit Services and Auditor-Client Economic Bonding, Social Science Research Network, ,
  • Other | 2023
    Hossain S; Coulton J; Wang J, 2023, Re: Management of conflicts of interest (2h): Parliamentary Joint Committee on Corporations and Financial Services, Parliamentary Joint Committee on Corporations and Financial Services, Parliament of Australia, Canberra, file:///C:/Users/z3324136/Dropbox/PC/Downloads/5.%20Dr%20Sarowar%20Hossain%20Dr%20Jeff%20Coulton%20and%20Dr%20Jenny%20Jing%20Wang-%20Management%20of%20conflicts%20of%20interest%20submission%20(1).pdf
    Conference Papers | 2018
    Li LL; Monroe G; Coulton J, 2018, 'Litigation Risk and Cost Behavior: Evidence from Derivative Lawsuits', in SSRN Electronic Journal, Elsevier, Scottsdale, Arizona, presented at AAA 2018 Management Accounting Section Midyear Meeting, Scottsdale, Arizona, 05 January 2018,
    Conference Papers | 2017
    Shishko R; Fradet R; Saydam S; Tapia Cortez C; Dempster AG; Coulton J; Do S, 2017, 'An integrated economics model for ISRU in support of a Mars colony—Initial results report', in 10th Symposium on Space Resource Utilization, 2017, Grapevine, Texas, USA, presented at 10th Symposium on Space Resource Utilization AIAA SciTech Forum, Grapevine, Texas, USA, 09 January 2017 - 13 January 2017,
    Conference Presentations | 2017
    Tapia Cortez CA; Saydam S; Coulton J; Sammut C, 2017, 'Using the Memory and Cognition of Mineral Commodities to Predict Price Trends', presented at SME Annuial Conference & Expo, Denver, CO, USA, 19 February 2017 - 22 February 2017
    Other | 2016
    Coulton J; Riberio A; Shan Y; Taylor S, 2016, The rise and rise of Non-GAAP reporting: A survey of Australian practice and its implications, Chartered Accountants Australia and New Zealand,
    Conference Papers | 2016
    Tapia Cortez CA; Saydam S; Coulton J, 2016, 'Dynamic-Cognition of Strategic Mineral Commodity Prices; an Empirical Assessment', in 24th World Mining Congress: Proceedings of Mineral Economics, Rio de Janeiro - Brazil, pp. 78 - 89, presented at 24th World Mining Congress, Rio de Janeiro - Brazil, 18 October 2016 - 21 October 2016,
    Conference Papers | 2015
    Saydam S; Shishko R; Tapia Cortez C; de Roche T; Fradet R; Coulton J; Dempster A, 2015, 'An Integrated Economics Model for In Situ Resource Utilisation in Support of a Mars Colony', in Saydam S; Mitra R (ed.), The Third Intrernational Future Mining Conference, AusIMM, Sydney, pp. 305 - 311, presented at The Third Intrernational Future Mining Conference, Sydney, 04 November 2015 - 06 November 2015
    Conference Papers | 2015
    Shishko R; Fradet R; Saydam S; Tapia Cortez C; Demspter AG; Coulton J, 2015, 'An Integrated Economics Model for ISRU in Support of a Mars Colony - Initial Status Report', in American Institute Of Aeronautics And Astronautics (ed.), Space 2015, American Institute Of Aeronautics And Astronautics, Paasadena, CA, USA, presented at Space 2015, Paasadena, CA, USA, 31 August 2015 - 02 September 2015,
    Conference Papers | 2015
    Shishko R; Fradet R; Saydam S; Tapia-Cortez C; Dempster AG; Coulton J, 2015, 'An integrated economics model for ISRU in support of a mars colony—initial status report', in AIAA SPACE 2015 Conference and Exposition
    Conference Papers | 2015
    Tapia Cortez C; Saydam S; Coulton J; Sammut C, 2015, 'Copper Price Uncertainties - Chaos Theory to Manage Risk in Mining Projects', in Saydam S; Mitra R (ed.), AusIMM, Sydney, pp