Working Paper Series
Welcome to the Department of Accounting Working Paper Series. This site is designed to provide easy access to the papers in the series and augments our dissemination of hard copy papers through accounting departments and libraries internationally. The working paper series is designed to present research at an early stage of its development to promote discussion and provide feedback to authors. Please do not quote or reproduce any paper without the permission of its author(s), who retain the copyright to the material. The findings and opinions expressed in the papers are those of the authors and are not necessarily representative of the views of the department.
2007
No.98: Mohammad Noor Hisham Osman, Karen A. Van Peursem and Ian Eggleton
Audit Committees and Internal Auditors: Using LMX for Relationship Analysis
No. 97: Simon James and Clinton Alley
Reflections on the Introduction of Value Added Tax in the United Kingdom and Goods and Services Tax in New Zealand (147KB)
No. 96: R. Helen Samujh
IFRS for SMEs: A New Zealand perspective
No. 95: Annika Schneider and Grant Samkin
Intellectual Capital Reporting by the New Zealand Local Government Sector
No. 94: Karen Van Peursem, Tracey Flood, Maiqing Zhou and James Buttimore
Three Cases of Corporate Fraud: An Audit Perspective
No. 93: Alan Lowe and Joanne Locke
Biography of an ERP: Tracing the Fabrication of a Virtual Object
No. 92: Grant Samkin and Annika Schneider
Reviewing the changing face of financial reporting: The case of a public benefit entity
2006
No.91: Jim Ryan
Tax Relief Still Available For Small Property Owners? (pdf, 294kb)
No.90: Andrea Bather
The Companies Act 1993 and Directors' Duties: Small and medium Entities are not well catered for (pdf, 357kb)
No.89:Karen A Van Peursem
Public benefit vs private entities: A fresh look at accounting principles (pdf, 246kb)
No. 88:Graham Francis, Stewart Lawrence, Ian Humphreys, and Stephen Ison
Risk transfer and uncertainty in privatisation: Cases from air transport (pdf, 272kb)
Clinton Alley and Andrew Maples
The concept of income within the New Zealand Taxation system (pdf, 345kb)
2005
No. 86: Karen Van Peursem
The auditor's dilemma: An economic perspective on an old problem (pdf, 182kb)
No. 85: Grant Samkin
Trader Sailor Spy (pdf, 325kb)
No. 84: Clinton Alley and Simon James
The interface between financial accounting and tax accounting: A summary of current research (pdf, 204kb)
No. 83: Grant Samkin and Stewart Lawrence
Limits to Corporate Social Responsibility-The Challenge of HIV/Aids to Sustainable Business in South Africa (pdf, 186kb)
No. 82: Andrea Bather and Martin Kelly
Whistleblowing: the advantages of self-regulation (pdf, 146kb)
No. 81: Nirmala Nath, Karen Van Peursem and Alan Lowe
Public sector performance auditing: Emergence, purpose and meaning (pdf, 316kb)
2004
No. 80: Mary Low and Graham Francis
Improving the research skills of the first year accounting class by incorporating corporate annual report analysis into the classroom (pdf, 899kb)
No. 79: Nikki Bourke and Karen Van Peursem
Detecting Fraudulent Financial Reporting: Teaching the 'Watchdog' New Tricks (pdf, 208kb)
No. 78: Graham Francis, Ian Humphreys, Stephen Ison and Kelly Aldridge
Airport Surface Access Strategies and Targets (pdf, 129kb)
2003
No. 77: Alan Lowe and Angela Jones
Emergent Strategy and the Measurement of Performance: The Formulation of Performance Indicators at the Micro-level (pdf, 143kb)
No. 76: Necia France, Graham Francis and Stewart Lawrence
Redesigning Clinical Laboratory Services: Securing Efficient Diagnoses for New Zealanders (pdf, 431kb)
2002
No. 75: Alan Lowe and Joanne Locke
A Paradigm Sensitive Perspective on the Ranking of Accounting Journals: A Web-based survey Approach (pdf, 528kb)
No.74: Keith Hooper and Howard Davey
Preferences on Learning Options in Accounting Education: A New Zealand/Asian Perspective
2001
No. 73: Necia France, Graham Francis, Stewart Lawrence and Sydney Sacks
Measuring Performance Improvement in a Pathology Laboratory: A Case Study
No. 72: Karen Van Peursem, Joanne Locke and Neil Harnisch
Audit Standard Analysis: An Illocutionary Perspective on the New Zealand Going Concern Standard
No. 71: Alan Lowe
Methodology, Method and Meaning in Field Research: Intensive Versus Extensive Research Styles in Management Accounting (pdf, 143kb)
No. 70: Jill Hooks, David Coy and Howard Davey
Information disclosure in the annual reports of New Zealand electricity retail and distribution companies: Preliminary findings
2000
No. 69: Francis, Graham, Humphreys, Ian and Jackie Fry
Lessons for other counties from the privatisation, commercialisation and regulation of UK municipal airports
No. 68: Joanne Locke and Alan Lowe
A market test of the ranking of accounting journals: An Australasian perspective (pdf, 167kb)
No. 67: Alan Lowe
Accounting information systems as knowledge-objects: some effects of objectualization (pdf, 157kb)
No. 66: Keith Dixon
The impact of management control across a hospital system
No. 65: Keith Hooper and Mary Low
Representations in accounting: the metaphor effect (pdf, 135kb)
No. 64: Susan Ann Smith and David Coy
the quality of city council annual reports, 1996-7 and 1997-8: Preliminary findings