GRAEME WINES PhD ANU, MEc UNE, BBus Vic IC, GradDipEd SCV Hawthorn, GradDipAcc Deakin, FCPA Graeme Wines is an Associate Professor (Accounting) in the School of Accounting, Economics and Finance at Deakin University. He teaches in the fi elds of fi nancial accounting, accounting theory and auditing. In addition to more than 24 years of tertiary teaching experience, Graeme also has secondary teaching and chartered accounting experience. He has published research papers in academic journals, presented papers at various international accounting conferences, and is also a co-author of a company accounting textbook.