Mark Wallis

Dr Mark Wallis is a Senior Lecturer in the School of Business within the Faculty of Business, Economics and Law at The University of Queensland. He holds a Doctor of Philosophy and a Masters (Coursework) of Commerce, both from the University of Melbourne. His fields of research codes include 5107 Accounting theory and standards, 4857 Accounting, auditing and accountability, 6733 Financial accounting, 6246 International accounting, and 4756 Commerce, Management, Tourism and Services. Wallis's expertise areas are earnings management issues, financial reporting issues, and financial statement analysis. He teaches courses including ACCT3106 Analysis of Financial Statements and ACCT7106 Financial Statement Analysis, and is available for higher degree by research supervision.

Mark Wallis has published extensively in leading journals and professional reports. Key journal articles include 'Has accounting really lost its value relevance?' (Accounting and Finance, 2026), 'Why do analysts use a zero forecast for other comprehensive income?' (Abacus, 2023), 'The effects of relaxing Australia's statutory dividend restrictions' (Accounting and Finance, 2021), and 'Critique on the 'manager effects' research and implications for management accounting research' (Journal of Management Accounting Research, 2018, co-authored with Margaret A. Abernethy). He co-authors annual benchmark reports such as 'Australian financial reporting benchmarks and data-driven research insights' (volumes for 2021, 2022, 2023, 2024, 2025, with Matt Pinnuck, Amir Ghandar, Masood Mehmood), 'Key Audit Matters Insights' (2021, 2022, 2023, 2024, 2025, with Matt Pinnuck et al.), 'Effects of climate-related risks on financial statements 2025' (2025), 'Climate-related financial impacts 2023 reporting' (2024), and 'Australian Listed Entities: Recognised intangible assets and key audit matters' (2023, with Matt Pinnuck et al. for the Australian Accounting Standards Board-Auditing and Assurance Standards Board). Additional works feature 'Indonesian financial reporting benchmarks and data-driven research insights: 2023 volume one' (2024) and the book chapter 'The state of climate change-related risk disclosures and the way forward' (2022, in Handbook of Accounting and Sustainability, co-authored with Kathleen Herbohn and Peter Clarkson). Wallis secured funding for 'Project 14: Valuation and Financial Reporting' from the Office of the Australian Accounting Standards Board (2024-2025).