B.Sc (Trent University), B.A. (Hons, mathematics) (University of Western Ontario), B.Comm (Hons), M.B.A. (University of Windsor), PhD. (Finance, University of British Columbia)

Accounting, auditing and accountability

Peter Clarkson is a Professor at the UQ Business School at the University of Queensland and an Adjunct Professor with the Beedie School of Business, Simon Fraser University, Vancouver Canada. His current research interests encompass issues relating to voluntary disclosure (both of a financial and a non-financial nature), company performance and valuation, and the economic implications of sustainability disclosure and performance. His work has appeared in leading academic accounting and finance journals including The Accounting Review, Journal of Accounting and Economics, Contemporary Accounting Research, Accounting, Organisations and Society, Journal of Accounting and Public Policy, Journal of Finance, and Journal of Financial and Quantitative Analysis.

His early research interests were focused on a variety of issues surrounding the role of financial information for price formation in the equity capital markets. Over time, this interest has evolved towards a more directed focus on the role of non-financial information, notably information relating to a firm’s sustainability or corporate social responsibility (CSR) efforts and commitment. This interest encompasses CSR broadly and in a more directed fashion, two of its underpinning, the environmental and carbon (climate change) dimensions. The primary emphasis of this work relates to the interplay among the three core aspects of a firm’s CSR (environmental / carbon) efforts and commitment, CSR disclosure, CSR performance, and economic performance. This focus also extends to consider the role that external providers of capital such as the equity markets, debt markets and banks play in the firm’s sustainability or CSR decisions.

Editor, Contemporary Accounting Research (1997 – 2010, 2013 – present)

Editor, Journal of Business Finance and Accounting (2016 – present)

Co-Editor, Journal of Contemporary Accounting and Economics (2016 – present)

1. Clarkson, P., Y. Li, G. Richardson, & A. Tsang, 2019. “Causes and consequences of voluntary assurance of CSR reports: International evidence involving Dow Jones Sustainability Index Inclusion and Firm Valuation”, forthcoming, Accounting, Auditing & Accountability Journal

2. Herbohn, K., R. Gao, and P. Clarkson, 2019. “The implicit assurance of carbon risk by banks”, Journal of Business Ethics, 158(1), 155-175.

3. Jung, J., K. Herbohn, and P. Clarkson, 2018. “Carbon risk, carbon risk awareness, and the cost of debt financing”, Journal of Business Ethics, 150(4), 1151-1171.

4. Clarkson, P.M., Y. Li, M. Pinnuck, and G. Richardson, 2015. “The valuation relevance of Greenhouse Gas Emissions under the European Union Carbon Emissions Trading Scheme”, European Accounting Review, 24(3), 551-580.

5. Clarkson, P.M., X. H. Fang, Y. Li, and G. Richardson, 2013. “The relevance of environmental disclosures: Are such disclosures incremental informative?” Journal of Accounting and Public Policy, Sept/Oct 32(5), 410-431.

6. Clarkson, P.M., Y. Li, G. Richardson, and F. Vasvari, 2008. “Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis”, Accounting, Organisations, and Society, May/July, 303-327.

7. Clarkson, P.M., Y. Li, and G.D. Richardson, 2004. "The Market Valuation of Environmental Capital Expenditures by Pulp and Paper Companies", The Accounting Review, April, 329-353.