Rate My Professor Mariela Carvajal

Dr. Mariela Carvajal-Gallardo is a Senior Lecturer in the Department of Accountancy and Finance at the University of Otago's Otago Business School. She joined the institution in March 2015. Her academic background includes a PhD in Accounting from the University of Auckland, where she also served as a Graduate Teaching Assistant in the Accounting and Finance Department of the University of Auckland Business School. Prior to her doctoral studies, she earned an MFinc and a BA from universities in Chile. Earlier in her career, she lectured in the Information Systems and Management Control Department at the School of Economics and Business, University of Chile, and served as a member of the International Financial Reporting Standards (IFRS) Technical Committee at the University of Chile. These experiences have shaped her expertise in accounting education and standards implementation.

Dr. Carvajal-Gallardo's research specializations focus on financial reporting, accounting disclosure, and corporate governance. Her scholarly contributions include several peer-reviewed publications in prominent journals. Key works are: Carvajal, M., & Cahan, S. (2024), 'International trade, mandatory IFRS adoption and financial reporting quality,' Pacific Accounting Review, 36(2), 185-210; Gull, A. A., Carvajal, M., Atif, M., & Nadeem, M. (2024), 'The presence and composition of sustainability committee and waste management practices,' International Review of Financial Analysis, 93, 103111; Carvajal, M., & Nadeem, M. (2023), 'Financially material sustainability reporting and firm performance in New Zealand,' Meditari Accountancy Research, 31(4), 938-969; Carvajal, M., Lont, D. H., & Scott, T. (2022), 'Non-GAAP earnings disclosure trends in New Zealand,' Australian Accounting Review, 32(100), 19-35; and Carvajal, M., Nadeem, M., & Zaman, R. (2022), 'Biodiversity disclosure, sustainable development and environmental initiatives: Does board gender diversity matter?,' Business Strategy & the Environment, 31, 969-987. Earlier publications include Carvajal, M., Bonilla, C., & Sepúlveda, J. (2010), 'Family Ownership and Firm Performance: A Note on Martinez et al.'s Evidence,' Family Business Review, 23(2), 148-154. Her research addresses critical issues such as sustainability reporting, board diversity impacts, non-GAAP disclosures, and IFRS effects on reporting quality, contributing to ongoing discussions in accountancy and finance.