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Professor Julie Cotter


Name : Professor Julie Cotter
Position : Professor (Accounting)
Section : Faculty of Business
School of Accounting, Economics and Finance
Office : L417
Location : Toowoomba Campus
Phone : 61 7 4631 2916
Extension : 2916
E-mail :
Qualifications : BBus UCSQ
BCom(Hons), PhD Qld


Home Page : http://www.usq.edu.au/users/cotter
The views expressed on staff homepages may not reflect the views of the University.

Professional Memberships
Accounting and Finance Association of Australia and New Zealand
American Accounting Association
Institute of Chartered Accountants in Australia

Research Interests
Financial accounting and disclosure
Capital markets research and the role of security analysts
Corporate reporting quality
Carbon and sustainability disclosures

Recent Research Outcomes
Three most recent :
James-Overheu, C. & Cotter, J., 2009, Corporate Governance, Sustainability and Assessment of Default Risk, Asian Journal of Finance and Accounting, forthcoming September

Baxter, P. and Cotter, J., 2009, Audit Committees and Earnings Quality, Accounting and Finance, June

Cotter, J., Tuna, I., and Wysocki, P., 2006, Expectation Management and Beatable Targets: How Do Analysts React to Explicit Earnings Guidance? Contemporary Accounting Research.
Most notable :
Cotter, J., and Richardson, S., 2002, Reliability of Asset Revaluations: The Impact of Appraiser Independence, Review of Accounting Studies, December.

Currently Teaching Courses/Programs
MGT8402 Research Methodology 2
ACC8105 Financial Statement Analysis

Teaching Experience
Tertiary : 20 years