Always kind, respectful, and approachable.
Always patient and encouraging to students.
Always patient, kind, and understanding.
Helps students see the value in learning.
Dr Supawadee (Bee) Moss serves as Senior Lecturer in Auditing and Accounting at UNE Business School, University of New England. She earned her Doctor of Philosophy in Financial Accounting from the University of New England, Master of Forensic Accounting from the University of Wollongong, Master of Accountancy from Burapha University in Thailand, and Bachelor of Business Administration with an Accounting major from Rajamangala Institute of Technology in Thailand. Prior to her current appointment, Moss held a tenured position as Assistant Professor at Rajamangala University of Technology Suvarnabhumi in Thailand starting in 2001, where she also authored the textbook 'Accounting Research and Methodologies' (2018), currently prescribed for Accounting Research units across four Rajamangala University campuses. She began her academic career in 2001 after working as an auditor in Bangkok, Thailand, bringing practical experience to her extensive teaching portfolio, which includes Financial Statement Analysis (AFM304/504), Auditing (AFM319/519), Intermediate Financial Accounting (AFM211/410), Advanced Financial Accounting (AFM305/505), Corporate Finance (AFM231/531), and Business Research (BUS305).
Moss's research specializations include earnings management, earnings manipulation, earnings quality, income smoothing, corporate governance, auditing and audit quality, tax avoidance and tax planning, contemporary financial reporting issues, forensic accounting, accounting fraud, and corporate fraud. Her key publications encompass the book chapter 'A Study of Factors Influencing Digital Accounting Software Selection in Thailand' in 'Digital Transformation and Innovative Services for Business and Learning' (2020, IGI Global, with Kamaljeet Sandhu); 'Challenge of disengagement during lockdown: successfully engaging students in auditing courses' in Journal of Management, Accounting, Governance & Education (2021); 'The relationship between ownership structures and cost of equity of family and non-family firms' in Journal of Rangsit Graduate Studies in Business and Social Sciences (2018, with U. Samerjit); 'The impact of corporate governance and earnings management practices on cost of equity capital: evidence from Thai listed companies' in ACRN Oxford Journal of Finance and Risk Perspectives (2016); and 'The influence of discretionary accruals and corporate governance on cost of equity capital' in Journal of the Association of Researchers (2016). She has also presented refereed conference papers on topics such as profitability and stock price, environmental disclosure, auditor opinions, and earnings manipulation. Moss has earned significant recognition for her teaching, including the 2022 Australian Awards for University Teaching Citation for outstanding contributions to student learning, 2022 Vice-Chancellor Citations for Education Excellence Award, commendations for excellence in teaching Auditing (T1, 2022) and Intermediate Financial Accounting (T2, 2022), 2021 Faculty Citation for Education Excellence, 2020 UNE Business School Education Award, and 2012 UNE Teaching Awards for Corporate Finance and Advanced Financial Accounting.
