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Daffyd Mali

Daffyd Mali is a senior lecturer in accounting in the department of Finance, Accounting and Business Systems at Sheffield Business School. He is an expert in accounting, auditing, firm performance and South Korea. He has been invited to contribute to discussions and has conducted analysis for British broadcasters such as the BBC and S4C, and Korean media including Naver and the Korean Herald. He is a member of the British Accounting Association, the Korean Accounting Association and is an Asian Accounting Association delegate. He has been published in internationally ranked journals including the Australian Accounting Review, Asia Pacific Journal of Accounting and Economics, Investment Analysts journal and Journal of Credit Risk. He earned his PhD in Financial Accounting from Pusan National University investigating the effect of management manipulations on earnings quality. He then went on to explore credit risk, firm efficiency, audit effort and the effect of human resource capital of firm productivity. He has been awarded funding by the Korean Research Foundation in connection with projects that focus on credit risk, and audit effort/policies. His work on the mandatory audit firm rotation policy was used by the Korean government as evidence to justify ceasing the policy.

Areas of expertise: Auditing, accounting, firm risk, firm efficiency, productivity, South Korea



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