Accountancy & Business Law, University of Otago

Working Paper Series

The working paper series provides the staff and research students of the Department the opportunity to expose their work in progress to a wider audience. Please note that while all the papers in the series have been subject to review, the findings and opinions expressed in such work are those of the authors and are not necessarily indicative of views held by the Department. Similarly, all errors remaining in papers are the responsibility of the authors.

All the work displayed should be considered in progress, and readers are asked not to quote the work without first obtaining the permission of authors. If readers would like to know more about a given paper or research project, they are also requested to make direct contact with the author/s concerned.

01_03/06: Rosalind H Whiting, Univeristy of Otago and Olivia Van Vugt, Deloitte
Effect of Gender, Family Structure and Firm Affiliation, on Career Promotion in Auditing (pdf 325k)

2005 Series

04_03/05: Gregory A. Liyanarachchi, University of Otago and Shaun M. McNamara, Taylor McLachlan
Time budget pressure and auditor dysfunctional behaviour within an occupational stress model (pdf 395k)

03_03/05: Gregory A. Liyanarachchi and Paul S. Theivananthampillai, University of Otago.
Accounting Students' Information Disclosure Decisions: Is there a need for changing the status quo on disclosure through accounting education? (pdf 211k)

02_03/05: Markus J. Milne, University of Otago, Amanda Ball, University of Nottingham and Rob Gray, University of St-Andrews.
From Soothing Palliatives and Towards Ecological Literacy: A Critique of the Triple Bottom Line (pdf 269k)

01_03/05: Helen Tregidga and Markus J. Milne, University of Otago.
From Sustainable Management to Sustainable Development: A Longitudinal Analysis of External Communication by a Leading Environmental Reporter (pdf 252k)

2004 Series

06_09/04: Kate Wynn-Williams, Rosalind H. Whiting, and Ralph W. Adler, University of Otago.
Student-led and Teacher-led Case Presentations: Further Empirical Evidence (pdf 128k)

05_03/04: Markus J. Milne, Helen. M. Tregidga, and Sara Walton, University of Otago.
Playing with Magic Lanterns: The New Zealand Business Council for Sustainable Development and Corporate Triple Bottom line Reporting (pdf 379k)

04_03/04: Carolyn P. Stringer, University of Otago.
Performance Management: Observations From Empirical Work (pdf 329k)

03_03/04: Rosalind H. Whiting, University of Otago.
Implications of Work/Family Strategies on Chartered Accountants' Career Status (pdf 229k)

02_02/04: Amanda Ball, Royal Holloway, University of London and Markus J. Milne, University of Otago.
Sustainability and Management Control (pdf 294k) (Subsequently published in Management Control Theories, Issues and Performance, (eds.) A. Berry, J. Broadbent and D. Otley, Palgrave MacMillan: London, 2005).

01_02/04: Clare T. Gardner, Markus J. Milne, Carolyn P. Stringer, and Rosalind H. Whiting, University of Otago.
Oral and Written Communication Apprehension in Accounting Students: Curriculum Impacts and Impacts on Academic Performance (pdf 234k)

2003 Series

04_12/03: Roslyn Chapman and Markus J. Milne, University of Otago.
The Triple Bottom Line: How New Zealand Companies Measure Up (pdf 239k) (Subsequently published in Corporate Environmental Strategy: International Journal for Sustainable Business, Vol. 11, No. 2, pp. 37-50, 2004)

03_11/03: Paul A. Griffin, University of California-Davis; David H. Lont, University of Otago.
Taking the Oath: Investor Response to SEC Certification (pdf 1.5M)

02_08/03: Markus J. Milne, University of Otago; Kate Kearins, Auckland University of Technology; and Sara Walton, University of Otago.
Business Makes a 'Journey' out of 'Sustainability': Creating Adventures in Wonderland? (pdf 201k)

01_02/03: Markus J. Milne, Helen Tregidga, and Sara Walton, University of Otago.
The Triple-Bottom-Line: Benchmarking New Zealand's Early Reporters (pdf 156k) (Subsequently published in the University of Auckland Business Review, Vol. 5, No. 2, Sept, pp. 2003).

2002 Series

05_10/02: Marilyn Waldron, University of Otago; Charles Jordon, University of Southern Mississippi; and Alan MacGregor, University of Otago.
The Information Content and Usefulness of Loan Default Disclosures in the Prediction of Bank Failure (pdf 109k)

04_10/02: Shalin Chanchani, Shared Services Bureau, Toronto and Paul Theivanathampillai, University of Otago
Typologies of Culture (pdf 105k)

03_10/02: Gregory A. Liyanarchchi and Markus J. Milne, University of Otago
Comparing the Investment Decisions of Accounting Practitioners and Students: An Empirical Study on the Adequacy of Student Surrogates (pdf 97k) (Subsequently published in Accounting Forum, Vol. 29, No. 2, pp, 2005).

02_05/02: Carolyn Stringer, University of Otago; Peter Carey, Monash University, Australia
Internal Control Re-Design: An Exploratory Study of Australian Organisations (pdf 80k) (Subsequently published in Accounting, Accountability & Performance, Vol. 8, No. 2, pp. 61-86, 2002).

01_05/02: Rob Gray, University of Glasgow, Scotland; Markus J. Milne, University of Otago.
Sustainability Reporting: Who's Kidding Whom? (pdf 32k) (Subsequently published in Chartered Accountants Journal of New Zealand, Vol. 81, No. 6, pp. 66-70, 2002).

2001 Series

10_06/01: Markus J. Milne, University of Otago, David L. Owen, University of Sheffield, Carol A. Tilt, Flinders University.
Environmental Reporting in Australia and New Zealand: Corporate Reactions to Best Practice

09_05/01: Ralph W. Adler, Markus J. Milne, University of Otago, and Ralph E. Stablein, Massey University.
Situated Motivation: An Empirical Test in an Accounting Course. (pdf 104k) (Subsequently published in Canadian Journal of Administrative Sciences, Vol. 18, No. 2, pp.101-115, 2001).

08_05/01: David Lont, University of Otago.
A Re-Examination of Unspecified Operating Expense Disclosure Requirements in New Zealand: Has FRS 9 made a Difference? (pdf 160k) (Subsequently published in Pacific Accounting Review, Vol. 14, No. 2, pp. 57-95, 2002).

07_05/01: Katharine L.H. Wynn-Williams, University of Otago.
Determinants of Effectiveness in New Zealand's Public Hospitals. (pdf 124k)

06_05/01: David Lont, University of Otago.
Integrating Information Technology into a Financial Statements Analysis Course. (pdf 184k)

05_05/01: Markus J. Milne, University of Otago.
Debating Accounting Research Journal Rankings: Empirical Issues From a Citation-based Analysis and Theoretical Dilemmas From Economics. (pdf 192k)

04_05/01: Gregory A. Liyanarachchi, University of Otago.
Exploring the Adequacy of Student Surrogates in Behavioural Accounting Research. (pdf 100k)

03_05/01: Markus J. Milne, University of Otago and Dennis M. Patten, Illinois State University.
Securing Organizational Legitimacy: An Experimental Decision Case Examining the Impact of Environmental Disclosures. (pdf 240k) (Subsequently published in Accounting, Auditing & Accountability Journal, Vol. 15, No. 3, pp. 372-405, 2002).

02_05/01: Elena J. Poletti, University of Otago.
The Gold in the Heads of Scientists: Metaphor and Public Sector Reform. (pdf 80k) (Subsequently published in Financial Accountability & Management, Vol. 20, No. 1, pp. 19-38, 2004).

01_05/01: Markus J. Milne, University of Otago.
Positive Accounting Theory, Political Costs and Social Disclosure Analyses: A Critical Look. (pdf 112k) (Subsequently published in Critical Perspecitives on Accounting, Vol. 13, No. 3, pp.369-395, 2002).

1999 Series

(Hard copy versions only for pre 2001 papers).

02_11/99: Gregory A. Liyanarachchi, University of Otago.
A Review of the Student Surrogate Issue in Behavioural Accounting Research.

01_11/99: Christine Wright, Ernst and Young, and Rosalind H. Whiting, University of Otago.
Explaining Gender Inequality in the New Zealand Accounting Profession. (Subsequently published in the British Accounting Review, Vol. 33, No. 2, pp. 191-222, 2001).

1997 Series

05_97: Markus J. Milne, University of Otago, and Ralph W. Adler, University of Otago.
Exploring the Reliability of Social Disclosures Content Analysis.
(Subsequently published in Accounting, Auditing & Accountability Journal, Vol. 12, No. 2, 1999, pp. 237-256).

04_97: Simon J. Gilkison, Coopers and Lybrand, and Rosalind H. Whiting, University of Otago.
Financial Leverage and Firm Response to Poor Performance.
(Subsequently published in the Pacific Accounting Review, Vol. 12, No. 2, 2000, pp. 1-35).

03_97: Ralph W. Adler, University of Otago, and Markus J. Milne, University of Otago.
Identifying and Overcoming Obstacles to Learner-Centred Approaches in Tertiary Accounting Education:
A Field Study of Accounting Educators' Perceptions. (Subsequently published with C.P. Stringer in Accounting Education: an international journal, Vol. 9, No.2, 2000, pp. 113-134).

02_97: Withdrawn.

01_97: Marilyn Waldron, University of Otago.
Management Accounting and the Change Process.

1996 Series

06_96: Ralph W. Adler, University of Otago, and Markus J. Milne, University of Otago.
Improving the Quality of Accounting Students' Learning Through Action-Oriented Learning Tasks.
(Subsequently published in Accounting Education: an international journal, Vol. 6, No. 3, 1997, pp. 191-215).

05_96: Dyna Seng, University of Otago.
The Incremental Information Content of Accrual Versus Cash Flow: New Zealand Evidence.

04_96: Shee Boon Law, Marilyn Waldron and Alan C. MacGregor, University of Otago.
An Examination of the Debt/Equity Proxy for Probability of Default on Loan Covenants.
(Subsequently published in the Pacific Accounting Review, Vol. 10, No. 2, 1998, pp. 33-52).

03_96: Ralph W. Adler, Andre M. Everett and Marilyn Waldron, University of Otago.
Advanced Management Accounting Techniques in Manufacturing: Utilisation, Benefits and Barriers.
(Subsequently published in Accounting Forum, Vol. 24, No. 2, 2000, pp. 131-150).

02_96: Christian C.C. Chan, University of Otago, and Markus J. Milne, University of Otago.
The Usefulness of Narrative Corporate Social Disclosures for Investment Decision Making.
(Subsequently published in the British Accounting Review, Vol. 31, No. 4, 1999, pp. 439-457).

01_96: Markus J. Milne, University of Otago.
Capitalising and Appropriating Society's Rights to Clean Air: A Comment on Wambsganss & Sanford's Accounting Proposal. (Subsequently published in Critical Perspectives on Accounting, Vol. 7, No. 6, 1996, pp. 681-695)

1995 Series

05_95: John Lane, University of Wales, and Roger Willet, University of Otago.
Depreciation Need Not be Arbitrary.

04_95: David Hackston, University of Otago, and Markus J. Milne, University of Otago.
Some Determinants of Social and Environmental Disclosures in New Zealand Companies.
(Subsequently published in Accounting, Auditing & Accountability Journal, Vol. 9, No.1, 1996, pp. 77-108).

03_95: Ralph W. Adler, University of Otago, and Markus J. Milne, University of Otago.
New Zealand's Accounting Education Gap: Some Evidence on the Absence of Process-Orientated
Learning Methods in Tertiary Accounting Programmes. (Subsequently published in Accounting Education:
an international journal, Vol. 6, No. 2, 1997, pp. 109-124).

02_95: Withdrawn.

01_95: Richard Mattessich, University of British Columbia, and Roger Willett, University of Otago.
A Historical Survey of Axiomatic and Postulation Approaches to Accounting.

1994 Series

02_94: Markus J. Milne, University of Otago, and Ralph W. Adler, University of Otago.
Learning to Learn in an Undergraduate Management Accounting Course: Some Instructors' Experiences.
(Subsequently published in Accounting and Business Review, Vol. 2, No. 1, 1995, pp. 125-145).

01_94: Markus J. Milne, University of Otago.
Sustainability, The Environment, and Management Accounting.
(Subsequently published in Management Accounting Research, Vol. 7, 1996, pp. 135-161).