Doctor Rina Datt

Doctor Rina Datt

Senior Lecturer, Accounting,


Rina commenced as a sessional staff member in 2008 and was offered a full time position in August 2015. Rina completed her PhD in 2016 entitled "Corporate Incentives for External Carbon Emission Assurance: An International Study".

Rina has industry experience of 25 years, working in private sectors as an Financial Accountant.

Rina Datt’s research interests predominantly lie in carbon accounting including carbon disclosure, carbon performance, carbon management and carbon assurance and general sustainability such as waste recycling. She is also working in Accounting Education.

This information has been contributed by Doctor Datt.


  • PhD University of Western Sydney
  • Grad Cert Res Studies University of Western Sydney
  • BBus (Acctg) University of Western Sydney
  • AssDipBus Tafe NSW - Sydney Institute

Professional Memberships

  • CPA Australia (2017 - 2017)
  • CA (2021 - 2021)


  • PhD 2016-01-16

Organisational Unit (School / Division)

  • Accounting


  • The Greater Sydney Energy Alliance (GWSEA


Phone: 9049
(02) 9685 9149
Location: ED.G.44

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Previous Teaching Areas

  • 200109 Corporate Accounting Systems, 2017
  • 200111 Financial Accounting Applications, 2016
  • 200398 Auditing, 2018
  • 200535 Auditing and Assurance Services, 2017
  • 200535 Auditing and Assurance Services, 2018
  • 200536 Intermediate Financial Accounting, 2015


Journal Articles

  • Asogwa, I., Varua, M., Datt, R. and Humphreys, P. (2022), '[In Press] The impact of COVID-19 on the operations and management of NGOs : resilience and recommendations', International Journal of Organizational Analysis, .
  • Elsayih, J., Datt, R. and Hamid, A. (2021), 'CEO characteristics : do they matter for carbon performance? : an empirical investigation of Australian firms', Social Responsibility Journal, vol 17, no 8 , pp 1279 - 1298.
  • Sithole, S., Datt, R., De Lange, P. and Tharapos, M. (2021), 'Learning accounting through visual representations', Accounting Research Journal, vol 34, no 4 , pp 365 - 384.
  • Datt, R., Prasad, P., Vitale, C. and Prasad, K. (2021), '[In Press] International evidence of changing assurance practices for carbon emissions disclosures', Meditari Accountancy Research, .
  • Asogwa, I., Varua, M., Humphreys, P. and Datt, R. (2021), 'Understanding sustainability reporting in non-governmental organisations : a systematic review of reporting practices, drivers, barriers and paths for future research', Sustainability, vol 13, no 18 .
  • Elsayih, J., Datt, R. and Tang, Q. (2021), 'Corporate governance and carbon emissions performance : empirical evidence from Australia', Australasian Journal of Environmental Management, vol 28, no 4 , pp 433 - 459.
  • Datt, R., Luo, L. and Tang, Q. (2020), 'Corporate choice of providers of voluntary carbon assurance', International Journal of Auditing, vol 24, no 1 , pp 145 - 162.
  • Datt, R., Luo, L. and Tang, Q. (2019), 'The impact of legitimacy threat on the choice of external carbon assurance : evidence from the United States', Accounting Research Journal, vol 32, no 2 , pp 181 - 202.
  • Datt, R., Luo, L. and Tang, Q. (2019), 'Corporate voluntary carbon disclosure strategy and carbon performance in the USA', Accounting Research Journal, vol 32, no 3 , pp 417 - 435.
  • Datt, R. and Mallik, G. (2018), 'Importance of mathematics and English from prior education in a first year accounting subject', Open Journal of Economics and Commerce, vol 1, no 2 , pp 20 - 26.
  • Datt, R., Luo, L., Tang, Q. and Mallik, G. (2018), 'An international study of determinants of voluntary carbon assurance', Journal of International Accounting Research, vol 17, no 3 , pp 1 - 20.

Conference Papers

  • Jorge Evangelista, A., Lan, Y., Chen, Z., Tam, V. and Datt, R. (2021), 'Adopting life cycle assessment for various greenhouse typologies in multiple cropping environment in Australia', International Symposium on Environmentally Conscious Design and Inverse Manufacturing, Yokohama, Japan.
  • Datt, R., Luo, L., Mallik, G. and Tang, Q. (2017), 'An international study of determinants of voluntary carbon assurance', Annual Congress of the European Accounting Association, Valencia, Spain.
  • Datt, R., Donleavy, G. and Tang, Q. (2014), 'Corporate carbon opacity and voluntary GHG statement assurance', American Accounting Association. Annual Meeting, Atlanta, Georgia.

Previous Projects

Title: Connecting Women Social Entrepreneurs in India and Australia
  • Department of Foreign Affairs and Trade
Western Researchers: Maria Estela Varua, Felicitas Evangelista, Heath Spong and Rina Datt
Years: 2019-09-01 - 2021-09-30
ID: P00025693
Title: Learning with concepts maps in an Auditing and Assurance class
  • Accounting and Finance Association of Australia & New Zealand
Western Researchers: Rina Datt and Paul Leslie
Years: 2017-07-01 - 2018-06-30
ID: P00024047
Title: Auditors' Perceptions on Key Audit Matters (KAMs)
  • Accounting and Finance Association of Australia & New Zealand
Western Researchers: Rina Datt
Years: 2019-08-01 - 2020-11-30
ID: P00025768


Current Supervision

Thesis Title: The impact of corporate governance and climate change risk on the choice of carbon assurance and assurance provider
Field of Research:
Thesis Title: Sustainability Reporting Practices and Performance of NGOs in Developing Countries
Field of Research:
Thesis Title: Motivations and Disclosure level of Sustainability by Firms Listed in Dow Jones Sustainability Index: a Comparative Study of Developed and Developing Countries
Field of Research:

Previous Supervision

Thesis Title: The Impact of the Board of Directors, Compensation, and Carbon Intensity on Carbon Assurance and the Choice of Assurance Provider: Evidence from the United Kingdom
Field of Research: Business And Management, N.e.c.

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