Prof. Chris van Staden
On study leave 1 April 2012 to 31 March 2013
Professor of Accounting
BCom(Hons), MCom, DCom, CA
Homestead Lane, Block L, Apartment 170, Room 4
Phone: +64 3 366 7001 ext 4111 or ext 6604
Internal Phone: 4111
Department of Accounting and Information Systems
University of Canterbury
Private Bag 4800
The focus of Chris's research is mainly in the area of disclosure of financial information, especially environmental and social disclosures. He is also doing research in the area of ethics and relating that to social responsibility. A more recent interest is the impact of being ethical (or socially responsible) on financial and risk measures and the relationship between corporate governance and environmental performance. He has published in international refereed accounting journals like Accounting Organizations and Society, ABACUS, Accounting and Finance, British Accounting Review, Accounting Forum, Managerial Finance and the S.A. Journal of Accounting Research, amongst others.
- Association between environmental disclosures and environmental performance
- Environmental disclosure differences across countries
- Environmental disclosures required/used by various stakeholders
- Ethical judgements and the code of ethics for professional accountants
PhD and MCom opportunities
Opportunities exist for full-time and part-time research students (PhD and master's) to pursue their research in the area of social and/or environmental accounting and accountability. This includes aspects of reporting and performance, and the various factors influencing these, for example, cultural differences, country differences, corporate governance etc. The University of Canterbury offers attractive scholarship for fulltime PhD and master's study.
Refereed Journal Articles
De Villiers, C.J., Naiker, V. and Van Staden, C.J. 2011. The Effect of Board Characteristics on Firm Environmental Performance. Journal of Management, forthcoming.
De Villiers, C. and Van Staden, C.J. 2011. Where firms choose to disclose voluntary environmental information. Journal of Accounting and Public Policy, in press.
Hooks, J. and Van Staden, C.J. 2011. Evaluating environmental disclosures: the relationship between quality and extent measures. British Accounting Review, forthcoming.
Yip, E., Van Staden, C. and Cahan, S. 2011. Corporate Social Responsibility Reporting and Earnings Management: The Role of Political Costs. Australasian Accounting Business and Finance Journal, 5 (3): in press.
De Villiers, C.J. and Van Staden, C.J. 2010. Shareholders’ requirements for corporate environmental disclosures: a cross country comparison. British Accounting Review, 42 (4): 227 – 240.
De Villiers, C.J. and Van Staden, C.J. 2010. Shareholders’ corporate environmental disclosure need. South African Journal of Economic and Management Sciences, 13 (4): 436 – 445.
De Villiers, C.J. and Van Staden, C.J. 2010. Corporate ownership choice based on ethical criteria: Is it big enough to notice? Corporate Ownership and Control, 8 (1): 24 - 36
Cahan, S.F. and Van Staden, C.J. 2009. Black economic empowerment, legitimacy and accounting disclosures: evidence from post-apartheid South Africa, Accounting & Finance, 49(1):37-58.
Van Staden, C.J. and Heslop, J. 2009. Implications of applying a private sector based reporting model to not-for-profit entities: the treatment of charitable distributions by charities in New Zealand. Australian Accounting Review,19(1): 42-53.
Van Staden, C.J. and Hooks, J. 2007. A comprehensive comparison of corporate environmental reporting and responsiveness. British Accounting Review, 39(3): 197-210.
Hooks, J. and Van Staden, C.J. 2007. The Corporatization and Commercialization of Local Body Entities: A Study of Financial Performance. ABACUS, 43(2): 217-240. (equal contribution by both authors)
De Villiers, C.J. and Van Staden, C.J. 2006. Can less environmental disclosure have a legitimating effect? Evidence from Africa. Accounting, Organizations and Society, 31(8): 763-781. (equal contribution by both authors)
Hooks, J and Van Staden, C.J. 2004. Preparers’ Perceptions of the Decision Usefulness of FRS15, Qualitative Research in Accounting and Management, 1(1): 46-65. (equal contribution by both authors)
Van Staden, C.J. 2003. The relevance of theories of political economy to the understanding of financial reporting in South Africa: the case of value added statements. Accounting Forum, 27(2): 224-246.
Van Staden, C.J. 1999. Aspects of the predictive and explanatory power of value added information in South Africa, South African Journal of Accounting Research, 13(2): 53-75.
Van Staden, C.J. 1999. Revisiting the value added statement: A case for the formulation of statutory requirements for financial reporting, Meditari Accountancy Research, 7: 257-275.
Van Staden, C.J. 1998. The Usefulness of the Value Added Statement in South Africa, Managerial Finance, 24(11): 44-59.
Non-Refereed Journal Articles
De Villiers, C.J. and Van Staden, C.J. 2008. Shareholders lead the green charge, INTHEBLACK, July 2008, 56- 57.
De Villiers, C.J. and Van Staden, C.J. 2007. Survey shows shareholders want more corporate environmental disclosure, Chartered Accountants Journal, 86(11): 54-56. (C)
Van Staden, C.J. and I. Kirton. 2000. When influence fails…?, Chartered Accountants Journal, 79(9): 70-72.
Editing and reviewing
Chris is currently editing and serving on the editorial boards of several journals as follows:
- Co-editor, Special Issue of Accounting Forum on Social and Environmental Accounting and Accountability.
- Editorial board, Issues in Accounting Education
- Editorial board, Meditari Accounting Research
- Reviewer for more than 10 international journals and several international conferences