Accountancy & Business Law, University of Otago

Publications 2005

DEPARTMENT OF ACCOUNTANCY AND
BUSINESS LAW
PUBLICATIONS
2005

Journal - Research Article

Griffin, P.A., and Lont, D. H., “Taking the Oath: Investor Response to SEC Certification Under Sarbanes-Oxley”, Contemporary Journal of Accounting and Economics (June 2005).

Waldron, M “Overcoming Barriers to Change in Management Accounting Systems”, The Journal of American Academy of Business, No. 2, March 2005

Data Envelopment Analysis in the Oil and Gas Industry, Oil, Gas and Energy Quarterly, M. Waldron and C. Jordan, pp. 593-602.

Griffin, P.A., & D.H. Lont, “Taking the Oath: Investor Response to SEC Certification Under Sarbanes-Oxley”, Journal of Contemporary Accounting and Economics 1 (2005) 27 - 63.

Liyanarachchi, G.A., & Milne, M.J. (2004). “Comparing the investment decisions of accounting practioners and students: An empirical study on the adequacy of student surrogates”. Accounting Forum, 16, 1-15.

Markus Milne, Carolyn Stringer, Rosalind Whiting: “Oral & written communication apprehension in accounting students: curriculum impacts and impacts on academic performance”.

Clare T Gardner, Markus J Milne, Carolyn P Stringer & Rosalind H Whiting: “Oral and Written Communication Apprehension in Accounting Students: curriculum Impacts and Impacts on Academic Performance.

K.L.H. Wynn-Williams, Benchmarking: An International Journal, Volume 12, Number 5, 2005.

Marilyn Waldron; Oil, Gas & Energy Quarterly.

Toy, A. “Emergence of the New tracing Process”. Canterbury Law Review, 8, 129-144, 2001.

Peter Humphrey and David Lont. “A Variance-Ratio Test of the random Walk Hypothesis for the New Zealand Share Market: 1980-2001”. Pacific Accounting Review. Dec 2005.

Journal - Professional & Other Non-Research Articles

David Lont: “Excel Tips and Tricks”, Chartered Accountants Journal, Inside View, March 2005.

David Lont: “Excel Tips and Tricks”, Chartered Accountants Journal, Inside View, April 2005.

David Lont: “Excel Tips and Tricks”, Chartered Accountants Journal, Inside View, May 2005.

Conference Contribution – Full paper in published conference proceedings

Paul A. Griffin & David H. Lont, “The Effects of Auditor Dismissals and Resignations on Audit Fees: Evidence Based on SEC Disclosures Under Sarbanes-Oxley”, Version of July 29, 2005.

Paul A. Griffin & David H. Lont, “An Analysis of Audit Fees Following the Passage of Sarbanes-Oxley”, Version of July 8, 2005.

Miller, J.C. and Whiting, R.H. (2005). Voluntary Disclosure of Intellectual Capital and the “Hidden Value”. In 2005 Accounting and finance Association of Australia and New Zealand Conference Proceedings, 3-5 July. CD-Rom published by John Wiley and Sons, Australia. ISBN 0-9756976-1-7.

David H Lont, “The Effects of Auditor Dismissals and Resignations on Audit Fees: Evidence Based on SEC Disclosures Under Sarbanes-Oxley”.

Paul A. Griffin and David H. Lont. “An Analysis of Audit Fees Following the Passage of Sarbanes-Oxley”.

Gregory A Liyanarachchi, “GAAP, independent audits and enabling greater accountability for corporate financial statements”.

Gregory A Liyanarachchi, “Improving corporate accountability and the client-bias problem in auditing”.

Alan Toy, “ Indefeasible title acquired with knowledge of a breach of trust”.

Conference Contribution – Abstract of paper in published conference proceedings

Dr Marilyn A Waldron and Dyna Seng, “The Usefulness of financial Information in Investment Decisions, The Business Review, Cambridge vol. 4, Num. 1, Summer 2005.

Katharine Wynn-Williams, Rosalind Whiting & Ralph Adler, “Further Evidence of Student-Led and Teacher-Led Case presentations: A Research Note, ATLAANZ 2005, Nov 15 – 17 2005, University of Otago, Dunedin, NZ.

Alan Toy, “Discretionary Distribution”, One Law for All?, ALTA NZ 2005, 5 – 8 July 2005, University of Waikato, Hamilton, New Zealand.

Conference Contribution – Edited volume of conference proceedings

Liyanarachchi, G. GAAP, Independent audits and enabling greater accountability for corporate financial statements.

Liyanarachchi, G. Improving Corporate Accountability and the Client-bias Problem in Auditing.

Conference Contribution – Verbal presentation and other conference outputs

Working paper, Discussion paper, Technical Report

Paul A Griffin and David H. Lont. “The Effects of Auditor Dismissals and Resignations on Audit Fees: Evidence Based on SEC Disclosures Under Sarbanes-Oxley”.

Paul A.Griffin and David H. Lont. “An Analysis of Audit Fees Following the Passage of Sarbanes-Oxley”.

David Lont. “A Re-Examination of Unspecified Operating Expense Disclosure Requirements in New Zealand: Has FRS 9 Made a Difference?”

Paul A. Griffin, David H. Lont and Benjamin Segal. “Regulation Fair Disclosure: An Analysis of SEC Enforcement Actions”.

David Lont. “Integrating Information Technology into a Financial Statement Analysis Course”.

Paul A. Griffin and David H. Lont. “The Effects of Auditor Dismissals and Resignations on Audit fees: Evidence Based on SEC Disclosures Under Sarbanes-Oxley”. Version of May 2005

Paul A. Griffin and David H. Lont. “The Effects of Auditor Dismissals and Resignations on Audit fees: Evidence Based on SEC Disclosures Under Sarbanes-Oxley”. Version of Feb 2005

Paul A. Griffin and David H. Lont. “Taking the Oath: Investor Response to SEC Certification Under Sarbanes-Oxley”.

McNamara, S and Liyanarachchi, G. Time budget pressure and auditor dysfunctional behaviour within an occupational stress model.

Liyanarachchi, G and Theivananthampillai, P. Accouting Students’ Information Disclosure Decisions: is there a need for changing the status quo on disclosure through accounting education?

Gregory A Liyanarachchi & Markus J. Milne, “Comparing the investment decisions of accounting practitioners and students: An empirical study on the adequacy of student surrogates”

Gregory A Liyanarachchi, “Exploring the adequacy of student surrogates in behavioural accounting research”

Awarded PhD Thesis

David H. Lont. “The Information Content of Interim and Final Earnings Announcements”. December 2000.