Dr Supawadee (Bee) Moss
Lecturer in Auditing and Accounting - UNE Business School
Phone: +61 2 6773 4003
Email: ssukeec2@une.edu.au
Biography
Bee is a Lecturer in Auditing and Accounting at the UNE Business School. Her research primarily focuses on forensic accounting, particularly in detecting earnings management and income smoothing in publicly traded companies. She also investigates the role of corporate governance in mitigating these practices.
Before joining UNE Business School, Bee held a tenured Assistant Professor position at Rajamangala University of Technology Suvarnabhumi in Thailand, where she began her academic career in 2001. Prior to this, she worked as an auditor in Bangkok, Thailand. With extensive teaching experience in accounting, Bee has covered a wide range of subjects. Her undergraduate expertise includes International Financial Reporting Standards (IFRS), Introduction to Accounting, Intermediate Accounting, Advanced Financial Accounting, Financial Accounting, Accounting Research and Methodology, Auditing, and Internal Auditing and Control. At the postgraduate level, she has taught courses such as Accounting for Executives, Financial Management Analysis, and Corporate Finance.
Qualifications
Doctor of Philosophy (Financial accounting), University of New England, NSW, AUSTRALIA.
Master of Forensic Accounting, University of Wollongong, NSW, AUSTRALIA.
Master of Accountancy, Burapha University, THAILAND.
Bachelor of Business Administration (Accounting major), Rajamangala Institute of Technology, THAILAND.
Awards
2022 Australian Awards for University Teaching (AAUT) –Citations for outstanding contributions to student learning.
2022 Vice-Chancellor Citations for Education Excellence Award.
2022 Commendation for excellence in teaching (T1) AFM319 and AFM519 Auditing.
2022 Commendation for excellence in teaching (T2) AFM410 Intermediate Financial Accounting.
2021 Faculty Citations for Education Excellent Award.
2021 Commendation for excellence in teaching (T2) AFM304 Financial Statement Analysis
2020 UNE Business School Education award “Successfully engaging students in auditing, a heavily theoretically based subject, by providing context through real-life practice and a supportive learning environment”.
2017 Fifth RMUT Academic Competition Award Winner for: Integrating accounting research and student’s learning skills.
2012 UNE Teaching Award for:
Excellence in Teaching Award (T1) for AFM231 Corporate Finance
Excellence in Teaching Award (T2) for AFM305 Advanced Financial Accounting
Excellence in Teaching Award (T2) for AFM231 Corporate Finance
Teaching Areas
Teaching areas
AFM304/504 Financial statement analysis
AFM319/519 Auditing
AFM211/410 Intermediated financial accounting
AFM305/505 Advanced financial accounting
AFM231/531 Corporate finance
BUS305 Business research
Primary Research Area/s
Earnings management, earnings manipulation, earnings quality and income smoothing; Corporate governance; Auditing and audit quality; Tax avoidance and tax planning; Contemporary Financial reporting issues; Forensic accounting, accounting fraud and corporate fraudResearch Interests
Research grant
In 2020, received a research grant of $30,000 to conduct a research project on the costs to Australian Woolgrowers of changing environmental requirements.
In 2008, received a research grant of $25,300 from the National Research Council of Thailand (NRCT) to conduct a two-year research project investigating creative accounting practices in the financial statements of non-listed companies after the government decreased the tax rate (project id: 09190537).
Research Supervision Experience
Topic: The Relationship between Ownership Structures and Cost of Equity and the Comparison between Cost of Equity of Family and Non – Family Firms
Degree: Master degree by research
Status: Completed (2018)
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Topic: The influence of Earnings Management on Firms performance
Degree: Master degree by research
Status: Completed (2018)
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Topic: The Relationship between a Level of Green Industry and Corporate Governance on Firm Performance
Degree: Master degree by research
Status: Completed (2017)
Publications
Refereed journal articles
Jearasukon, P & Moss, S.S. (2023), A professional Model for Forensic Accountants in Thailand. Applied Business Journal (TCI rank 1), 27(12), forthcoming.
Moss, S.S. (2021), Challenge of disengagement during lockdown: successfully engaging students in auditing courses. Journal of Management, Accounting, Governance & Education, 4(2), 62-71
Moss, S.S. and Samerjit,U, (2018), The relationship between ownership structures and cost of equity of family and non-family firms. Journal of Rangsit Graduate Studies in Business and Social Sciences, 5(2), pp.132-143.
Moss, S.S. (2016), The impact of corporate governance and earnings management practices on cost of equity capital: evidence from Thai listed companies. ACRN Oxford Journal of Finance and Risk Perspectives, 9 (1), pp. 160-182.
Moss, S.S. (2016), The influence of discretionary accruals and corporate governance on cost of equity capital: using unbalanced panel data with a fixed effects regression model. Journal of the Association of Researchers, 21(2), pp. 171-187.
Refereed conferences papers
Moss, S., and Punsawat B (2019), The Relationship between Profitability and Stock Price Of Company Listed On The Stock Exchange Of Thailand The Relationship between Profitability and Stock Price Of Company Listed On The Stock Exchange Of Thailand, The 3rd National Conference on Science and Technology, Thailand, January 2019.
Moss S., Thedphen N. and Sukonthansung, N (2019), The effect of Environment disclosure and Firm performance on Stock price of Thai listed Firms, The 3rd National Conference on Science and Technology, Thailand, January 2019.
Jangsang P., Moss S., Kwunorn P., and Munprasert P (2019), The Relationship between the Auditor's Opinions, Type of audit firm, Return on Equity and Return on Investment risk, The 3rd National Conference on Science and Technology, Thailand, January 2019.
Buncheam T., Moss S., Thanomsinp N., and Dasri N. (2019), The readiness of accounting students of Rajamangala University of Technology Suvarnabhumi, Ayutthaya Wasukri campus towards ASEAN The 3rd National Conference on Science and Technology, Thailand, January 2019.
Moss S., and Boonchuay T. (2019), Earnings manipulation and Investment risk, The 3rd National Conference on Science and Technology, Thailand, January 2019.
Suksomkun, K. and Moss, S.S. (2018), The relationship between ownership structure and corporate governance score on firm performance of Thai listed companies, 10th Symposium, Rajabhat Research for Local Development toward Sustainability, pp. 6 -14.
Pothichinda, K. and Moss, S.S. (2018), The relationship between corporate governance and firm performance of Thai listed companies, 10th Symposium, Rajabhat Research for Local Development toward Sustainability, pp. 14-22.
Tantham, S., Moss, S.S. and Sartsara, S.(2018),The comparison between expected returns and realized returns of Thai listed companies,
Kumthong, K. and Moss, S.S. (2018),The influence of audit committee independence and managerial ownership on firm performance, The 2nd National Conference on Science and Technology, Thailand, January 2018.
Klinkanjan, N. and Moss, S.S. (2018),The readiness of accountants in Thailand for the ASEAN Economic Community, The 2nd National Conference on Science and Technology, Thailand, January 2018.
Boursom, N. and Moss, S.S. (2018),Factors affecting decision-making in the use of accounting software packages by accounting firms in the Ayutthaya province, The 2nd National Conference on Science and Technology, Thailand, January 2018.
Timjamlong, C. and Moss, S.S. (2018),Can advertising campaigns really accelerate sales volume in the property and construction industry in Thailand? The 2nd National Conference on Science and Technology, Thailand, January 2018.
Phuengyath, S. and Moss, S.S. (2017), The relationship between the green industry index level, corporate governance and firm performance of Thai listed companies, The 3rd NIRC, 45th National and 8th International Graduate Research Conference, Thailand, pp. 95-110.
Moss,S.S. and Moss J. (2017), Smooth operators? Income smoothing in Thai listed companies. 4th International conference on Business, Economics, Management and Marketing, Oxford, University of Oxford, August 2017, p. 8
Moss, S.S. (2016), The impact of corporate governance and earnings management practices on cost of equity capital: evidence from Thai listed companies. Contributed paper to the 15th ACRN Oxford Finance, Risk and Accounting Perspectives, Steyr, Austria, October 2015, pp. 1-22.
Sukeecheep (maiden name), S.,Yarram, S.R. andFarooque, O.A. (2013), Earnings management and board characteristics in Thai listed companies. The 2013 International Conference on Business, Economics and Accounting (IBEA), Bangkok, Thailand, March 2013, pp. 1-14.
Books/Book Chapters
Moss, S.S. and Sandhu, K. (2020), A Study of Factors Influencing Digital Accounting Software Selection in Thailand. In Sandhu, K. (Ed), Digital Transformation and Innovative Services for Business and Learning: 9781799851752: Business & Management Books, IGI Global.
Moss, S.S. (2018), Accounting Research and Methodologies, Rajamangala University of Technology Suvarnabhumi Press. Currently used as the main prescribed textbook for Accounting Research Unit for four Ragamangala University of Technology campuses.
Reports
Sukeecheep (maiden name), S. (2009), Creative Accounting in the Financial Statements of Non-listed Companies after Decrease in the Tax Rate: Final report for Project No. 09190537. National Research Council of Thailand (NCRT). Bangkok, Thailand.
Memberships
CPA Australia
International Federation of Accountants (IFAC)
