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David Lont

David Lont

Professor of Accounting and Finance, University of Otago
Professor David Lont joined the University of Otago in 1989 and has taught accounting theory, first year accounting, financial reporting and analysis and a variety of post graduate research papers.
He is a fellow of the Chartered Accountants Australia & New Zealand and served as a committee member for the Otago Branch (2003-2011), on the Institute's publications committee from 2006–2010 and the Institutes Corporate Annual Report Awards (2003-2011). He also served on the PhD Scholarship committee from 2008-2014, chairing this from 2012. He is also a fellow of CPA Australia and has won a highly competitive CPA Global Research Perspectives grant. He was a panel member on the Performance-Based Research Fund (PBRF) 2018 Quality Evaluation exercise.
In 2014, he was offered the honorary title of senior scholar in Management at the University of California, Davis after a long association with their Graduate School of Management and he was made a fellow of ANU’s ANCAAR in 2017 for his contribution to audit research and emerging scholars.
His current research interests are primarily in capital markets, and the economics of financial reporting and auditing. He has presented papers at a number of high profile conferences including the American Accounting Association national conference, Accounting and Finance Association of Australia and New Zealand (AFAANZ) annual conference, European Accounting Association, and plenary sessions at Journal of Contemporary Accounting and Economics annual conference (2004), (2008) and (2011), (2018) and ANCAAR (2012).
He has published papers in leading journals including Accounting and Finance (winning the Peter Brownell prize for best paper in 2010, and runner-up prize in 2009 and 2011). He has also published in Abacus, Accounting Forum, Asia Pacific Journal of Accounting and Economics, Auditing, A Journal of Practice and Theory, Contemporary Accounting Research, Journal of Contemporary Accounting and Economics, the Journal of Accounting Education, and Pacific Accounting Review.
He is an associate editor for Abacus, and Accounting and Finance, and on the editorial board of International Journal of Auditing (all A rated on the ABDC list), and Pacific Accounting Review (PAR) (B rated) and is also one of its trustee. He has reviewed articles for a number of leading journals including Abacus, Accounting Education, Accounting and Finance, Accounting Horizons, Auditing, A Journal of Practice and Theory, British Accounting Review, Contemporary Accounting Research, Pacific Accounting Review, and Review of Accounting Studies and The Accounting Review. He chaired the technical committee for financial accounting papers for AFAANZ annual conference from 2006-2009. He was elected as a director of AFAANZ in 2008 and was the New Zealand President from 2011-2014.

Business can no longer ignore extreme heat events – it’s becoming a danger to the bottom line

Aug 06, 2022 10:17 am UTC| Nature

When record-breaking heatwaves cause train tracks to bend, airport runways to buckle, and roads to melt, as happened in the United Kingdom last month, it is likely that business performance will suffer. The problem is...

1 

Economy

LG Electronics and KT will team up to expand into the AI service robot business.

LG Electronics and KT announced they have teamed up to work on the AI service robot business together. The two firms signed a memorandum of understanding (MOU) on Wednesday, Aug. 17, as a strategy for expanding their...

Nongshim was beaten by smaller rivals Samyang and Ottogi in sales and failed to deal with higher logistics costs and raw materials.

Nongshim, a South Korean food and beverage company headquartered in Seoul, has been reigning as the no. 1 instant noodle maker for decades. However, in the financial report for the second quarter of this year, the company...

Shinsegae will build an integrated mall with unique facilities and offer thousands of new jobs to the locals.

Shinsegae confirmed that it will be building a mega shopping mall in Gwanju, and it will be called the Starfield Gwanju. The company said on Wednesday, Aug. 17, that this would be an integrated mall that will be a first of...

SK Inc. and SK Energy jointly buy a major stake in Atom Power to expand its energy solution service portfolio.

SK Group, the second largest company in South Korea, announced on Thursday, Aug. 17, that it has acquired a major controlling stake in Atom Power Inc., a US-based energy solutions firm, to further expand its business in...

Amazon is hiking up its seller fees for the holidays to combat inflation.

Amazon is having difficulties due to the soaring inflation, thus it is implementing an increase in seller fees to cope. It was reported that the e-commerce giant would be raising fulfillment fees during the holiday...

Politics

Biden signed the $430 billion legislation tackling inflation, prescription drugs, energy, and climate change passed through party lines.

US President Joe Biden marked another legislative feat along with Democrats in Congress this week as the Inflation Reduction Act was signed into law. The Democratic-led legislation would address climate change, energy,...

Iran's foreign ministry said it is ready to exchange prisoners with the US as it calls on Washington to release detained Iranians.

Irans foreign ministry is reportedly prepared to swap prisoners with the United States. Local media reported this week. The ministry has also called on Washington to release several Iranians that are detained in the...

The French foreign ministry condemned the six-year prison sentence given to ousted Nobel laureate Aung San Suu Kyi by the military court.

France condemned Myanmars military court sentencing for ousted leader and Nobel laureate Aung San Suu Kyi this week. Suu Kyi was found guilty by the court in four out of the six corruption charges against her. The...

North Korea reportedly launched two cruise missiles from its western area of Onchon this week, according to the South Korean military.

North Korea reportedly launched two cruise missiles from its western village of Onchon this week. This launch comes amidst the preliminary joint drills that South Korea and the United States are holding. Reuters reports...

Science

Wildtype's technology can significantly reduce carbon dioxide emissions from fishing, fish farming, and transportation, as well as protect the threatened marine ecosystem.

SK Group chairman Chey Tae-won recently posted photos and videos of San Francisco-based food-tech startup Wildtype making sushi, rolls, and salads with cell-cultivated salmon. On his Instagram account, Chey said he...

Kubota Pharmaceutical charges 770,000 yen for a pair of Kubota Glass while offering a 100-percent satisfaction guarantee.

Kubota Pharmaceutical will sell specially designed glasses dubbed Kubota Glass, which it claims are able to reverse the effects of myopia. The glasses shine tiny lights at the retina to simulate short-distance blurring,...

When compared to the current approach of extracting methane gas from organic waste resources and then reforming it into hydrogen, the technology SK ecoplant is developing can cut the time needed for the manufacture of hydrogen by more than 20 times.

SK ecoplant Co. plans to develop a technology to produce hydrogen through a fermentation process where microorganisms eat and decompose organic matter in the absence of light When compared to the current approach of...

The research team completed a patent application, trademark application, and vegan certification for the research findings.

A Keimyung University research team has reproduced the taste and fragrance of civet coffee, known as kopi luwak, by scientifically identifying the digestion and fermentation conditions where civets live. Consequently,...

Landsat at 50: How satellites revolutionized the way we see – and protect – the natural world

Fifty years ago, U.S. scientists launched a satellite that dramatically changed how we see the world. It captured images of Earths surface in minute detail, showing how wildfires burned landscapes, how farms erased...

Technology

Spotify offers a free three-month subscription to new users and a massive discount for existing users to reactivate their membership

Spotify is pursuing potential new subscribers by bringing back familiar offers. People who will sign up for Spotify Premium for the first time will get access to its exclusive features for free in the first three months....

Meta started testing ‘secure storage’ for Messenger chats and backup data with end-to-end encryption

Meta, formerly known as Facebook, announced a series of tests coming to the Messenger app focused on privacy features in the works. One of the features that entered testing is called secure storage which will allow people...

Nintendo is currently not planning a price hike for the Switch console amid increasing shipping costs and continuing supply chain constraints

Aside from continuing limitations in procuring parts to produce the gaming hardware, Nintendo recently confirmed it has seen increasing shipping costs. Despite these issues, Nintendo president Shuntaro Furukawa said price...

‘Genshin Impact’ developer miHoYo will release the remaining updates for 2022 every 5 weeks

Genshin Impact developer miHoYo recently held an online stream for the games next major update. Aside from revealing details about the new content coming in version 3.0, the studio also announced that it would implement a...
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