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

Tel +64 3 479 9047
Office OBS 5.04

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).


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

Carvajal, M., & Nadeem, M. (2022). Financially material sustainability reporting and firm performance in New Zealand. Meditari Accountancy Research. Advance online publication. doi: 10.1108/MEDAR-06-2021-1346

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

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

Zaman, R., Nadeem, M., & Carvajal, M. (2021). Corporate governance and corporate social responsibility synergies: Evidence from New Zealand. Meditari Accountancy Research, 29(1), 135-160. doi: 10.1108/MEDAR-12-2019-0649

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