Dr Warwick Stent staff profile picture

Contact details +64 (09) 414 0800  ext. 43296

Dr Warwick Stent BCom(Hons) Rhodes, MCom RAU, PhD

Senior Lecturer

School of Accountancy

Teaching

Warwick Stent, senior lecturer, started work at Massey University in 2005 and teaches Auditing and Advanced Auditing, as well as some Advanced Accounting topics to undergraduate students at the Albany Campus. He was co-author of a text entitled Auditing Notes for South African Students, which is now in its eighth edition.

 

Research Background, Interests and Working Papers

1988 – completed an Honours thesis which investigated the usage of Audit Engagement Letters by the major audit firms in South Africa at the time and their perceptions relating to engagement letters,

1997 – completed a Masters thesis which investigated the risk of fraud with specific reference to internet banking,

2012 - awarded PhD for research thesis entitled “A Study of Early and Late Adopters of International Financial Reporting Standards in New Zealand”.

Other research interests include further research related to IFRS, audit related issues, the superannuation scheme industry, solicitors trusts, fraud and security in internet environments and Integrated Reporting.

 

Professional

Warwick worked as a manager at Deloitte for six years in New Zealand. He was responsible for managing Learning & Development nationally within Deloitte’s Assurance & Advisory Service line as well as managing a number of audit clients. Prior to moving to New Zealand, he qualified as a Chartered Accountant in South Africa in 1991 and worked in a number of different capacities, including over five years as a senior lecturer at the University of Natal (Durban), South Africa.

 

Personal

When he is not working, Warwick is a keen mountain biker, runner and sea swimmer. He has completed a number of endurance events in South Africa and New Zealand including the Durban Carling Iron Man, Comrades, Two Oceans and Auckland Marathons as well as Mountain Bike Challenges such as the 3 Day 2009 Odyssey (281km), Taupo 80km and most recently, the Attakwas Extreme (121km). 

Warwick started work at Massey University in 2005 and teaches Auditing and Advanced Auditing, as well as some Advanced Accounting topics to undergraduate students at the Albany Campus. His research interests to date have focussed on the adoption of International Financial Reporting Standards (IFRS) in New Zealand and more recently, Integrated Reporting and Sustainability. Prior to joining Massey, Warwick worked as a manager at Deloitte in Auckland for six years. Before moving to New Zealand in 1999, he worked as a teacher, Chartered Accountant and lecturer in South Africa.   

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Professional

Contact details

  • Ph: +64 (09) 414 0800 ext 43296
    Location: MBS 1.07B, Massey Business School
    Campus: Albany

Qualifications

  • Bachelor of Commerce with Honours - Rhodes University (1988)
  • Master of Commerce (Computer Auditing) - RAU (1997)
  • Doctor of Philosophy in Accounting - Massey University (2012)

Research Expertise

Research Interests

Research related to IFRS, audit related issues, the superannuation scheme industry, solicitors trusts, fraud and security in internet environments and Integrated Reporting

Thematics

21st Century Citizenship

Area of Expertise

Field of research codes
Accounting, Auditing and Accountability (150100): Commerce, Management, Tourism And Services (150000): Sustainability Accounting and Reporting (150106)

Research Projects

Summary of Research Projects

Position Current Completed
Project Leader 0 1

Research Outputs

Journal

Stent, WJ., Bradbury, M., & Hooks, J. (2015). Insights into accounting choice from the adoption timing of international accounting reporting standards. Accounting and Finance. , 1-22
[Journal article]Authored by: Stent, W.
Stent, WJ., & Dowler, T. (2015). Early assessments of the gap between integrated reporting and current corporate reporting. Meditari Accountancy Research. 23(1), 92-117 Retrieved from http://www.emeraldinsight.com/doi/abs/10.1108/MEDAR-02-2014-0026
[Journal article]Authored by: Stent, W.
Stent, W., Bradbury, M., & Hooks, J. (2013). What firms' discretionary narrative disclosures reveal about the adoption of international financial reporting standards. Australian Accounting Review. 23(3), 252-263
[Journal article]Authored by: Bradbury, M., Hooks, J., Stent, W.
Stent, W., Bradbury, M., & Hooks, J. (2010). IFRS in New Zealand: Effects on financial statements and ratios. Pacific Accounting Review. 22(2), 92-107
[Journal article]Authored by: Bradbury, M., Hooks, J., Stent, W.

Thesis

Stent, WJ. (2012). A study of early and late adopters of International Financial Reporting Standards in New Zealand. (Doctoral Thesis)
[Doctoral Thesis]Authored by: Stent, W.Edited by: Hooks, J.

Report

Laswad, F., Botica Redmayne, N., Stent, W., & Cai, L. (2016). Information needs of users of New Zealand capital markets entity reports. XRB.
[Commissioned Report]Authored by: Botica Redmayne, N., Laswad, F., Stent, W.

Conference

Napan, K., Green, J., Stent, W., Thomas, J., Terrell, J., & Petersen, L. (2016, June). Collaborative Transformations: Democratising Education through Cooperative inquiry. Presented at The International Academic Forum, Education and Social Justice. Brighton, Uk.
[Conference Oral Presentation]Authored by: Green, J., Napan, K., Stent, W., Thomas, J.
Napan, K., Green, JK., Stent, W., Thomas, JL., Julich, S., Terrell, J., . . . Patterson, L. (2016). Collaborative transformations: Democratizing education through co-operative inquiry. , The European Conference on Education 2016
[Conference Abstract]Authored by: Green, J., Julich, S., Napan, K., Stent, W., Thomas, J.
Dowler, T., & Stent, WJ. (2014, June). Early assessments of the gap between Integrated Reporting and current corporate reporting. Presented at Meditari Accountancy Research Conference. Entabeni Safari Lodge, Johanessburg, South Africa.
[Conference Oral Presentation]Authored by: Stent, W.
Dowler, T., & Stent, WJ.(2013, August 30). What's the gap between integrated reporting and current best practice?. , NZ Sustainability Accounting Research Symposium 2013
[Conference Abstract]Authored by: Stent, W.
Stent, WJ., Hooks, J., & Bradbury, M.(2011). Cost, benefits and other survey insights relating to IFRS Adoption. . Auckland, NZ
[Conference Paper]Authored by: Stent, W.
Stent, WJ., Hooks, J., & Bradbury, M. (2011). Costs, benefits and other survey insights relating to IFRS adoption. http://www.aut.ac.nz/study-at-aut/study-areas/business/research/conferences--and--seminars/auckland-region-accounting-conference/conference-papers. Auckland NZ: Auckland Region Accounting Conference 2011
[Conference Paper in Published Proceedings]Authored by: Hooks, J., Stent, W.
Stent, WJ., Hooks, J, ., & Bradbury, M, . (2011, November). Cost, benefits and other survey insights relating to IFRS Adoption. Presented at Auckland Region Accounting Conference. Auckland, NZ.
[Conference Oral Presentation]Authored by: Stent, W.
Stent, WJ., Hooks, J., & Bradbury, M.(2010). The switch to IRFS: Beyond the financial statements- a qualitative analysis of annual reports. . Auckland, New Zealand
[Conference Paper]Authored by: Stent, W.
Stent, WJ., Hooks, J., & Bradbury, M.(2010). New Zealand's switch to IFRS: Beyond the financial statements - a qualitative analysis of annual reports.. . Sydney, NSW
[Conference Paper]Authored by: Stent, W.
Stent, WJ., Hooks, JJ., & Bradbury, ME. (2010, July). New Zealand's switch to IFRS: beyond the financial statements - a qualitative analysis of annual reports. Presented at Sixth Asia Pacific Interdisciplinary Research in Accounting Conference (APIRA). Sydney, NSW, Australia.
[Conference Oral Presentation]Authored by: Hooks, J., Stent, W.
Stent, WJ., Hooks, JJ., & Bradbury, ME. (2010). New Zealand's switch to IFRS: Beyond the financial statements - a qualitative analysis of annual reports. Sixth Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference. (pp. 1 - 32).
[Conference Paper in Published Proceedings]Authored by: Hooks, J., Stent, W.
Stent, WJ.(2008). The impact of international financial reporting standards: A study of early adopters in New Zealand.. . Coogee Beach, NSW
[Conference Paper]Authored by: Stent, W.
Stent, WJ. (2008, July). The impact of international financial reporting standards: A study of early adopters in New Zealand. Presented at Accounting and Finance Association of Australian and New Zealand Doctoral Consortium. Coogee Beach, NSW, Australia.
[Conference Oral Presentation]Authored by: Stent, W.

Other

Stent, WJ., botica redmayne, ., laswad, ., & cai, . (2015, November). Information needs of users of financial reports. In School of Accountancy, Massey University. Presented at Palmerston North, New Zealand.
[Oral Presentation]Authored by: Botica Redmayne, N., Laswad, F., Stent, W.
Botica Redmayne, N., Laswad, F., Stent, W., & Cai, L. (2015, October). Users' Information Needs - A report to the XRB on Users of Financial Reports of NZ Capital Market Entities. In Accounting Research Seminar. Presented at Albany, New Zealand.
[Oral Presentation]Authored by: Botica Redmayne, N., Laswad, F., Stent, W.Contributed to by: Stent, W.
Botica Redmayne, N., Laswad, F., Stent, W., & Cai, L. (2015, December). Users' Information Needs - A report to the XRB on Users of Financial Reports of NZ Capital Market Entities. In External Reporting Board (XRB). Presented at Wellington, New Zealand.
[Oral Presentation]Authored by: Botica Redmayne, N., Laswad, F., Stent, W.
Dowler, T., & Stent, WJ. (2014, September). Early assessments of the gap between Integrated Reporting and current corporate reporting. In Accounting Research Seminar Series, Massey University, Albany, New Zealand.
[Oral Presentation]Authored by: Stent, W.
Dowler, T., & Stent, WJ. (2014, July). Early assessments of the gap between Integrated Reporting and current corporate reporting. In Faculty of Economic and Management Sciences, University of Pretoria, Pretoria, South Africa.
[Oral Presentation]Authored by: Stent, W.
Dowler, T., & Stent, WJ. (2014, June). Early assessments of the gap between Integrated Reporting and current corporate reporting. In Department of Accounting, Rhodes University, Grahamstown, South Africa.
[Oral Presentation]Authored by: Stent, W.
Dowler, T., & Stent, WJ. (2014, June). Early assessments of the gap between Integrated Reporting and current corporate reporting. In College of Accounting, University of Cape Town, Cape Town, South Africa.
[Oral Presentation]Authored by: Stent, W.
Stent, WJ., Bradbury, M., & Hooks, J. (2012, April). Costs and benefits of IFRS adoption. In Accounting and Finance staff and students at the Queensland University of Technology, Queensland by Jill Hooks.
[Oral Presentation]Authored by: Hooks, J., Stent, W.
Stent, WJ. (2008). The impact of international financial reporting standards IFRS: A study of early adopter in New Zealand (Preliminary findings). Presented at Massey University, Albany, NZ.
[Oral Presentation]Authored by: Stent, W.
Stent, WJ. (2008, May). ACCA in partnership with Robert Half presents: Impact of IFRS on early adopters in New Zealand. In ACCA members and students. Presented at Auckland, New Zealand.
[Oral Presentation]Authored by: Stent, W.

Consultancy and Languages

Consultancy

  • April 2005 - March 2012 - Deloitte
    Agreed Upon Procedures to test internal controls around Solicitors' Trusts.

Languages

  • English
    Last used: Current
    Spoken ability: Excellent
    Written ability: Excellent

Supervision and Teaching

Summary of Doctoral Supervision

Position Current Completed
CoSupervisor 0 1

Completed Doctoral Supervision

CoSupervisor of:

  • 2017 - Muhammad Shahin Miah - PhD
    Accounting Standards Complexity, Audit Fees and Financial Analyst Forecasts in Australia

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