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Mariela CarvajalSenior Lecturer
MFinc (Chile), BA (Chile)

Tel +64 3 479 9047
Office OBS 5.04
Email mariela.carvajal@otago.ac.nz

Mariela joined the University of Otago in March 2015. She completed her PhD in Accounting at the University of Auckland. She also has been a Graduate Teaching Assistant in the Accounting and Finance Department, University of Auckland Business School. Previously Mariela lectured in the Information Systems and Management Control Department, School of Economics and Business, University of Chile and was a Member of the International Financial Reporting Standards (IFRS) Technical Committee at the University of Chile. Her research interests are in the areas of financial reporting, accounting disclosure and corporate governance.

Research interests

  • Financial reporting
  • Accounting disclosure
  • Corporate governance

Forthcoming publications

  • “Family Ownership and Firm Performance: A Note on Martinez et al.'s Evidence”, with Claudio Bonilla and Jean Sepúlveda. Family Business Review 23(2) 148-154, 2010.

Working Papers

  • “The Missing Carrot in Chile's Subsidized Private Education Sector” with Claudio Bonilla.
  • “Presence of Clientele Effects in the Chilean Market”, with Carlos Maquieira. (in process).

Publications

Carvajal, M., & Cahan, S. (2024). International trade, mandatory IFRS adoption and financial reporting quality. Pacific Accounting Review. Advance online publication. doi: 10.1108/PAR-01-2023-0014 Journal - Research Article

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. doi: 10.1016/j.irfa.2024.103111 Journal - Research Article

Carvajal, M., & Nadeem, M. (2023). Financially material sustainability reporting and firm performance in New Zealand. Meditari Accountancy Research, 31(4), 938-969. doi: 10.1108/MEDAR-06-2021-1346 Journal - Research Article

Carvajal, M., Lont, D. H., & Scott, T. (2022). Non‐GAAP earnings disclosure trends in New Zealand. Australian Accounting Review, 100(32), 19-35. doi: 10.1111/auar.12358 Journal - Research Article

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. doi: 10.1002/bse.2929 Journal - Research Article

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