Dr. Rajni Mala | Accounting | Research Excellence Award
Senior Lecturer | Macquarie University | Australia
Dr. Rajni Mala is a distinguished academic at Macquarie University, Australia, whose research focuses on accounting judgment and decision-making, financial reporting, and International Financial Reporting Standards (IFRS). Her work examines how individual, task, and environmental factors influence professional judgment in auditing and accounting contexts. She has made significant contributions to understanding confirmation bias, regulatory processes, market volatility, and the adoption of IFRS, with research published in leading international journals. Dr. Mala’s scholarship bridges theory and practice, offering valuable insights for regulators, practitioners, and policymakers.
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Featured Publications
Judgment and Decision-Making Research in Auditing and Accounting: Future Research Implications
– Accounting Perspectives, 2015 (147 citations)
Measuring Stock Market Volatility in an Emerging Economy
– International Research Journal of Finance and Economics, 2007 (142 citations)
Confirmation Bias in Accounting Judgments: The Case for IFRS for SMEs
– Accounting & Finance, 2020 (53 citations)
IASB’s Independence in the Due Process: Interest Group Influence on IFRS 9
– Accounting & Finance, 2020 (31 citations)
Users’ Perspective on the Usefulness of IFRS for SMEs-Based Financial Reports
– Meditari Accountancy Research, 2023 (22 citations)