Prof Christine Helliar

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Biography
External affiliations
Teaching
Research
Publications

Dean of the School of Business
BSC, FCA, PHD, FRSA, FHEA, MISTC,
Professor of Treasury Management.
Director of Research, ICAS

Contact Details

c.v.helliar@dundee.ac.uk
tel: 0044(0)1382 384198
fax: 0044(0)1382 388421

Biography

Christine Helliar is Professor of Treasury Management and Dean of the School of Business. After gaining a degree in Mathematics and Management Studies from the University of London, Christine trained as a Chartered Accountant with Ernst and Young. After six years working in London with Ernst and Young, Christine moved into Investment Banking in the City, working for banks such as Morgan Stanley, HongKong Bank Ltd (part of HSBC) and Citigroup. In 1990, she began her first academic post as a lecturer in the department. Christine was awarded a PhD by the University of Dundee in 1999 for her thesis: "Risk, derivatives and management control" and was appointed to the Chair of Treasury Management in 2004. Christine was also the Director of Research for The Institute of Chartered Accountants of Scotland (ICAS) to August 2009, and is the Chair of the British Accounting Association.

External Affiliations

Editorial Board of:
- British Accounting Review
- Accounting Education: An International Journal
- Managerial Auditing Journal
- Accounting & Finance
- Journal of Corporate Treasury Management
Member of The Institute of Chartered Accountants of Scotland
Director of Research, Institute of Chartered Accountants of Scotland to August 2009
Fellow of The Institute of Chartered Accountants in England and Wales
Examiner for The Association of Corporate Treasurers
Chair of the British Accounting Association
Fellow of the Higher Education Academy
Fellow of the Royal Society of Arts, Manufactures and Commerce
Treasurer of School Parents Association
Secretary/coach of swimming club
Member of the Institute for Swimming Teaching and Coaching
Founder member of Out of School Club

Teaching

Auditing
Capital Markets
Security Analysis and Portfolio Management
Designed FINESSE and SCAM, e-learning packages for finance and auditing at: www.finesse.ac.uk and www.scam-plc.co.uk
Winner of innovative teaching award at University of Dundee

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Research Interests

Derivatives
Treasury management
Risk management
Management control
Auditing
Corporate governance
Christine is particularly interested in treasury management and the use of derivatives to hedge interest rate and foreign exchange rate risk.

Research Grants

The Institute of Chartered accountants of Scotland, IFRS 8, £ 14,500 (2010).
The Institute of Chartered Accountants in England and Wales, IFRS 8, £ 3900 (2009)
IAAER/ACCA International Accounting Education Standards of IFAC, $25,000 (2008).
The Institute of Chartered Accountants of Scotland, IFRS in Italian SMEs. £ 2000 (2007)
Association of Certified Chartered Accountants for a study on XBRL.(with T.M.Dunne and A.Lymer) £ 4900 (2007)
(with T.M.Dunne, S.G.M.Fifield, A.M.Fox, G.M.Hannah, D.M.Power and M.Veneziani, University of Brescia, Italy): "The Introduction of International Financial Reporting Standards: An Analysis of their Impact on the Usage and content of company Financial Statements", ICAS, £ 18,500, (2006)
Management Control association looking at XBRL (2005) (with T.M.Dunne and G.Cobb) £ 1,000
The Institute of Chartered Accountants of Scotland (2003), 15,000 Ethics project.
(with St Andrews and R. Michaelson and D.M. Power) 62,000 (2003), disseminating and maintaining Finesse.
(with L.A Stevenson and S.G.Fifield) CIMA, 8,500 (2002), for a study of interest rate risk management.
(with E.A.Monk and L.A.Stevenson) "Teaching Auditing in an Internet Environment", ICAS, 8,500, (6/01), 42 months.
(with B.Burton and D.M.Power) "A Behavioural Finance Perspective on SEOs and IPOs", ACCA, 6,600, (4/01), 18 months.
(with D.M.Power C.Mallin, L.Moir and T.Dunne) FRS13: Implementation and Disclosure Issues", ICAEW, 18,500, (9/00), 21 months.
(with R.Michaelson, D.M.Power, C.D.Sinclair and C.Allison: "Tutor and Group Support (TAGS)", SHEFC, 333,000, (4/99), 27 months.

Publications since 2008

Refereed Papers

2* The management of Interest rate risk - evidence from UK companies (2008) (with A.Dhanani, S.G. Fifield and L.A.Stevenson) Journal of Applied Accounting Research, Vol 9, No. 1, pp. 52-70.
2*The Development of trainee auditors skills in tertiary education (2009) (with E.A.Monk and L.A.Stevenson) International Journal of Auditing, Vol 13 (3), pp185-202.
3*Frameworks underpinning corporate governance: evidence on Ugandan perceptions (2009) (with S. Wanyama and B.Burton) Corporate governance an International Review, Vol 17, no.1 p. 159-175
1*An analysis of UK firms' Disclosures about derivatives usage in their corporate reports (2010) (with T.M.dunne and D.M.Power International Journal of Accounting and Finance
3*SCAM: Design of a learning and teaching resource (2011) ( with L.Crawford, E.A.monk and L.A.Stevenson) Accounting Forum, Vol. 35 (1), pp.61-72.
2* Generic Skills in Audit Education (2011) (with L.Crawford and E.A.Monk), Accounting Education: an international journal, Vol 20 (2), pp. 115-131

Papers Under review/ in progress

3*The controversy surrounding IFRS 8, (with L.Crawford, J.Ferguson and D.M.Power) Critical Perspectives on Accounting (second submission)
3* The management approach to financial reporting: the case of IFRS 8 (with L.Crawford, H.Extance and D.M.Power:)Target journal: British Accounting Review
3*The legitimacy of IFAC: the Case of IESs (with L.Crawford, E.A.Monk and M.Veneziani), target journal: Accounting, auditing and Accountability Journal, presented at: IAAER conference Singapore, 2010 and to IFAC, EAA, Rome 2011, BAFA conference Aston, 2011 and accepted for IAAER/universita Ca'Foscari Venezia conference, Venice November 2011
3* The (poor) education of putative accountants across the globe, (with L.Crawford, E.A.Monk and M.Veneziani and others), target journal: Accounting Forum, presented in Singapore 2010 at IAAER education conference and to IFAC.
3* The diffusion of XBRL (with A.Lymer and T.M.Dunne)Target journal: British Accounting Review, presented at BAFA conference Dundee, 2009, Financial Reporting conference Cardiff, 2009, ICAEW digital reporting conference January 2011.
3* The accountability of trustees of UK Pension Scheme Trustees to Scheme members (With A.M.Fox, D.M.Power and T.M.Dunne), under review Accounting, Auditing and Accountability Journal, presented at BAFA conference 2010 .
3*The governance of UK pension schemes (With A.M.Fox, D.M.Power and T.M.Dunne) target journal: British Accounting Review, presented at BAFA conference 2011 .

Refereed research monograph

International Financial Reporting Standards, (2008) (with T.Dunne, S.F.Fifield, A.Fox, G.Hannah, D.M.Power, and M.Veneziana) The Institute of Chartered Accountants of Scotland,Edinburgh.
XBRL: the Views of Stakeholders (2009) (with A.Lymer, T.Dunne and R.Mousa) The Association of Chartered Certified Accountants Research Monograph , London
Politics or Accounting Principles: Why was IFRS 8 so controversial? (2010) (with L. Crawford and D.M.Power) Centre for Business Performance, ICAEW, London, pp 31.
IES Compliance and the knowledge, skills and values of IES 2, 3 and 4 (2010) (with others) IFAC/IAAER/ACCA monograph http://www.iaaer.org/research/2010_IAESB.htm
The usefulness of IFRS 8 IFRS 8 (2011) (with L.Crawford, H.Extance and D.M.Power) The Institute of Chartered Accountants of Scotland, Edinburgh (forthcoming)

Books and Chapters

Financial Risk management (2008) in eds Woods,M,. Kajuter P.and Linsley P. International Risk Management: Systems, Internal Control and Corporate Governance, Elsevier, Oxford, pp. 161-184
International corporate governance practices: implications for the treasurer (2008) (with B.M.Burton and T.M.Dunne) in The Treasurers Handbook 2008, Association of Corporate Treasurers, London, pp. 12-16.
British Accounting Review Research Register (2008), (Joint editor with E.A. Monk and G.Hannah), September, Elsevier, Oxford
Corporate governance in the new global economy (2009) (with B.Burton and T.Dunne) The international treasurer's handbook 2009, Association of Corporate treasurers, London, pp. 152-157.
British Accounting Review Research Register (2010), (Joint editor with E.A. Monk and G.Hannah), September, Elsevier, Oxford
Corporate governance in the aftermath: Treasury practice implications (2010), The international treasurer's handbook 2011 Association of Corporate treasurers, London.

Further Contributions

Taking Ethics to Heart (2004) (with J.Bebbington), The Institute of Chartered Accountants in Scotland, Edinburgh, 201pp.
Principles not rules: A Question of Judgement (2006) ( ICAS working party), The Institute of Chartered Accountants of Scotland, Edinburgh, 25pp
Bean Counters or Business Leaders? (2008) Public perceptions of the Accountancy Profession (ICAS working party), The Institute of Chartered Accountants of Scotland, 60pp.
Chinese accounting Reform: towards a principles-based global regime (2010), ( ICAS working party), The Institute of Chartered Accountants of Scotland, Edinburgh, 23pp

Selected Publications Prior to 2008

(with A.Dhanani, Cardiff, S.G.Fifield and L.A.Stevenson) "Why UK companies hedge interest rate risk", (2007), Studies in Economics and Finance, Vol. 24, No.1.
(with T.M.Dunne and A.M.Fox)"Disclosure Patterns in Derivatives Reporting by UK firms: Implications for Corporate Governance" (2007), International Journal of Accounting, Auditing and Performance Evaluation, Vol.4, No 3, pp231-247
(with B.M.Burton and S.Wanyama) "Corporate Governance and Accountability in Uganda - A Stakeholder Perspective", Spring (2006), Chapter in "Corporate Citizenship in Africa: lessons from the Past, Paths to the Future" Greenleaf Publishing.
(with B.M.Burton and T.Dunne) 'International Corporate Governance Practices: Implications for the Treasurer The International Treasurer's Handbook, 2008. Association of Corporate Treasurers, UK, pp. 14-18.
(with B.M.Burton and T.Dunne) International Corporate Governance Practices: Implications for the Treasurer The Asia Treasurer's Handbook, 2008. Association of Corporate Treasurers, UK, pp. 12-16.
(with B.M.Burton and T.Dunne) "On-going change in International corporate governance: Implications for Treasury Practice," (2006), The Treasurers' Handbook, Association of Corporate Treasurers, UK.
(with D.M.Power and C.D.Sinclair)"Managerial irrationality in financial decision making", (2005), Managerial Finance, Vol.31, No. 4.
(with B.M.Burton and T.M.Dunne) "Recent Developments in Global Corporate Governance Practices and the Role of the Treasurer", (2005), The Treasurer's Handbook, Association of Corporate Treasurers, UK.
(with B.Burton and D.M.Power) "Practitioners' Perspectives on the Seasoned Equity Offering Process", (2005), British Accounting Review, Vol.37.
(with B.M.Burton and D.M.Power) "The Role of corporate governance in the IPO process: A note" (2004), Corporate Governance: an International Journal, Vol. 12, No.3, pp.353-360.
(with B.M. Burton and D.M. Power) "The impact of trend behaviour on seasoned equity offering practices in the UK", (2004), Finance Letters, Vol. 2 No.63, pp. 25-29.
(with N. MacDonald), Modern day Dilemmas, (2004),CA Magazine, pp44-46.
(with A.J.Berry and P.M.Collier) Risk and Control, (2004), in Eds Berry, Broadbent and Otley, Management Control Handbook
(with A.Dhanani, Cardiff, L.A.Stevenson, and S.G.Fifield), Interest Rate Risk Management, (2004), Chartered Institute of Management Accountants/Elsevier
(with S.G.Fifield and L.A.Stevenson), Interest Rate Risk Management, (2004),CIMA Research Update, Spring, Summer, pp.6-7
(Joint editor with R.H.Gray and E.A.Monk), British Accounting Review Research Register, (2004), September, Academic press (400pp)
(with T.M.Dunne) "Corporate Governance and the Treasury Function", (2004), Corporate Governance: An International Journal
(with T.M.Dunne and L.Moir),'Derivatives Reporting in the UK: A Treasury Perspective on the Introduction of FRS13', (2004), The Journal of Applied Accounting Research Vol.9, Issue 2, November.
"An analysis of the reasons why UK companies use Interest Rate and Currency Swaps", (2004) Journal of Applied Accounting Research, Vol 22, No 12, pp 15-29
(with T. Dunne) "Control of the Treasury Function" (2004), Corporate Governance: International Journal of Business in Society, Vol.4, Issue 2, pp. 34-43.
(with J. Bebbington) Taking Ethics to Heart, (2004) The Institute of Chartered Acountants in Scotland, 201pp
(with B.Burton and T.M.Dunne)"The Implications of Recent Corporate Governance Reforms for Treasury Practice", (2004), The Treasurer's Handbook, Association of Corporate Treasurers, UK.
(with T Dunne, D.M.Power, C.A.Mallin, K.Ow-Yong and L.Moir),"The Introduction of Derivatives Reporting in the UK; A Content Analysis of FRS13 Disclosures" (2004), The Journal of Derivatives Accounting, Vol.1, No.2.
(with C.A.Mallin, T. Dunne and K.Ow-Yong), "FRS 13 and Corporate Governance: A Fund Management Perspective", (2004) Qualitative Research in Accounting & Management Vol.1, No. 2, pp. 17-42.
(with T. Dunne and D.M.Power)"Fraud at Allfirst Financial: the Failure of Corporate Governance?", (2003), European Business Journal, Vol.15, Issue 4.
(with B.Burton and T.M.Dunne)"Corporate governance and the role of the treasurer", The Treasurer's Handbook, (2003), Association of Corporate Treasurers, UK, pp17-21.
(with B.Burton and D.M.Power) A Behavioural Finance Perspective on Initial Public Offerings and Seasoned Equity Offerings, Research Monograph, (2003), Association of Chartered Certified Accountants, 138pp.
(with T.M.Dunne) "FRS 13: Implementation and disclosures", (2003), Accountancy, June, pp95-96.
(with T.M.Dunne, D.M.Power, C.Mallin, L.Moir and K.Ow-Yong) The Financial Reporting of Derivatives and Other Financial Instruments: A Study of the Implementation and Disclosures of FRS 13, (2003), Institute of Chartered Accountants in England and Wales, London, pp1-155.
(with T.M.Dunne and D.M.Power) "Accounting for derivatives: A summary of recent accounting standards", (2003) Balance Sheet: Strategies for Risk and Balance Sheet Management, 11, pp23-28.
(with T.M.Dunne and D.M.Power) "Accounting for derivatives: The implementation of FRS 13", (2003) InterACT, September, pp18-19.
(with L.Moir and C.A.Mallin) "Keep your eye on the ball", (2003), The Treasurer, pp37-38.
(with B.M.Burton and T.M. Dunne) Corporate Governance and the Role of the Treasurer, (2003), The Treasurers Handbook, Association of Corporate Treasurers, London.
(with C.D.Sinclair, Rosa Michaelson and C.Allison) "Group work and the web: Finesse and Tags", (2003), in D.Hawridge and R.Kaye (eds),Learning and Teaching for Business: Case Studies of Successful Innovation, Kogan Page, London, pp122-137.
(with I Cobb and J Innes) "A Longitudinal Case Study of Management Accounting in a Bank" (2002), British Accounting Review, Vol. 34 No. 1 pp.27-53.
(with T.M.Dunne) "The Ludwig Report: Implications for Corporate Governance", (2002), Corporate Governance, Vol. 2. No.3, pp. 26-31.
(with A.A.Lonie, D.M.Power and C.D.Sinclair) "Scottish Accountants Attitudes to Risk:" (2002), International Journal of Accounting, Auditing and Taxation, Vol. 11, No.2, pp. 165-190.
(with R.Michaelson, D.M.Power and C.Allison) Group Work and the Web: Finesse and Tags, (2002), Monograph, LTSN Business Management and Accountancy, Norwich.
(Jt. Editor with R.H.Gray, E.A.Monk) The British Accounting Review Research Register (2002), Academic Press on behalf of BAA/ICAEW, London, 382pp.
(with D.M.Power, C.D.Sinclair and A.A.Lonie) "Attitudes of UK managers to risk and uncertainty", (2001), Balance Sheet: Strategies for risk and balance sheet management, 9(4), pp7-10.
(with D.M.Power, C.D.Sinclair and A.A.Lonie) Attitudes of UK Managers to Risk and Uncertainty, (2001), ICAS Monograph, Glasgow, pp98.
(with R.Michaelson, D.M.Power and C.D.Sinclair) "Evaluating Finesse: A case study in group-based CAL", (2001),Computers and Education, 37, pp67-80.
(with R.Michaelson, D.M.Power and C.D.Sinclair) "Using a portfolio management game (Finesse) to teach finance", (2000), Accounting Education, 9(1), pp37-51.
(with D.M.Power, C.D.Sinclair and A.A.Lonie) "The risks of investing in emerging markets; fund managers' perspectives", (2000), Journal of European Financial Services, 4(1), pp7-30.
(Joint editor with R H Gray), British Accounting Review Research Register, (2000), Academic Press (400pp)
"Seasoned equity offers: A case study on a firm's decision to issue shares", (2000), Alternative Perspectives on Finance Conference Proceedings, on CD.