Carmel Emanuel

Carmel Emanuel serves as a Lecturer in the Department of Accounting and Corporate Governance at Macquarie University, contributing to business education and research in accounting disciplines.

Her academic credentials include:

• Master of Philosophy in Accounting from UNSW Sydney (2019), focusing on compliance with related party disclosure standards in emerging economies
• CPA qualification from CPA Australia (1993)
• Bachelor of Economics (Honours) in Accounting from Macquarie University (1988), examining foreign currency translation through agency theory

Her research integrates theoretical frameworks like agency theory with practical accounting challenges, particularly in international financial reporting and regulatory compliance within emerging markets. This work addresses critical gaps in corporate transparency and standard implementation across diverse economic contexts.

She actively contributes to educational initiatives as demonstrated by her role as Coordinating Investigator in the National Equity in Business Education Program (2020-2021), a teaching-focused project advancing equitable business education practices.