Publications 2002

Journal Articles – Refereed:

Lont, D., “Unspecified Operating Expense Disclosure Requirements in New Zealand”, Has FRS 9 Made a Difference, Pacific Accounting Review.

Stringer, C., and Carey 2002, “Internal Control Re-design: An Exploratory Study of Australian Organisations”, Accounting, Accountability & Performance, Vol.8, 2, December, p.61 – 86.

Gray, R.H., and Milne, M.J., It’s Not Easy To Be Good: Social and Environmental Accountability Needs Legislation, Holyrood Magazine, Supplement on Corporate Social Responsibility in Scotland, Issue # 80, 16 December, pp. 8-9. 2002

Milne, M.J., and Owen, D.L., Corporate Environmental Reporting: A Look at Australia and New Zealand, Journal of the Asia Pacific Centre for Environmental Accountability, C.A. Tilt, Vol. 8, No. 3, September, pp. 3-7. 2002

Gray, R.H., and Milne, M. J., Sustainable Development Reporting?Is it Really Possible? New Zealand Environment, 2 August, p. 12. 2002

Gray, R.H., and Milne, M. J., Sustainability Reporting: Who’s Kidding Whom? Chartered Accountants Journal of New Zealand, Vol. 81, No. 6, pp. 66-70. 2002
Reprinted in the ICFAI Journal of Accounting Research, Institute of Chartered Financial Analysts of India (ICFAI), Vol. 1, No.2, April, 2003.
Reprinted in Accounting & Sustainability e-Newsletter, Issue 6, August 2002, ACCA London, http://www.accaglobal.com/publications/as_index.

Milne, M.J. Securing Organisational Legitimacy: An Experimental Decision Case Examining the Impact of Environmental Disclosures, M.J. Milne and D.M. Patten, Accounting, Auditing & Accountability Journal, Vol. 15, No. 3, pp.372-405.
2002, The Construction of Journal Quality: No Engagement Detected, , Accounting Forum, Vol. 26, No. 1, pp. 72-86. 2002

Milne, M. J. Positive Accounting Theory, Political Costs and Social Disclosure Analyses: A Critical Look, Critical Perspectives on Accounting, Vol. 13, No.3, pp. 369-395. 2002

Conference Proceedings

2002, Perceptions of Change in Management Accounting Systems, Proceeding of the 33rd Annual Meeting of the Decision Sciences Institute, pp 32-37, San Diego, 23-26 November 2002, M. Waldron, and A. Everett.

2002, Change In Management Accounting Systems: Report of Preliminary Findings From An International Survey, Proceedings of the Pan-Pacific Business Association’s Pan-Pacific Conference XIX, Bangkok, Thailand, 29-31 May 2002, M. Waldron and A. Everett, pp. 294-296.

Working Papers

2002, 05_10/02, The Information Content and Usefulness of Loan Default Disclosure in the Prediction of Bank Failure, Working Paper Series, Department of Accountancy and Business Law, University of Otago, M. Waldron, C. Jordan and A. MacGregor,