Discussion Papers
The discussion paper series of the School of Accountancy is intended to provide staff and postgraduate students of the School with a means of communicating new and developing ideas in order to facilitate academic debate. Discussion papers should not necessarily be taken as completed works or final expressions of opinions.
All discussion papers are subject to review prior to publication by members of the editorial panel. Views expressed are those of the authors, and are not necessarily shared by the School of Accountancy.
Do do not quote or reproduce without the written permission of the authors.
Please address all correspondence about the paper to its author.
| 2011 | ||
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| No. 222 | Half a Defence of Positive Accounting Research by Paul V. Dunmore. |
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| 2001 - 2010 | ||
| No. 221 | Has IFRS Resulted in Information Overload? by M. Morunga and M.E. Bradbury. |
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| No. 220 | A study of Chartered Accountants and Business Professionals Overseas by J.J. Hooks, S.C Carr, M.F Edwards, K Inkson, D.J.R Jackson, K.J Thorn, N Allfree. |
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| No. 219 | The Determinants of the Accounting Classification of Convertible Debt when Managers have Freedom of choice by Helen Bishop. |
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| No. 218 | The definition of "Insider" in section 3 of the securities markets Act 1988: A review and comparison with other jurisdictions. By Z. Su, M.A. Berkahn. |
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| No. 217 | The corporatisation of local body entities: A study of financial performance. By Professor J. Hooks and C.J. van Staden. |
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| No. 216 | Evolved school-based financial management in New Zealand : Observations on the conformity patterns of school organisations to change. By Dr S. Tooley, J. Guthrie. |
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| No. 215 | Management Accounting Education: Is there a gap between academia and practitioner perceptions? By L. Hawkes , L.M. Tan, and M. Fowler. |
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| No. 214 | The Impact of Events on Annual Reporting Disclosures by Professor Jill Hooks. |
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| No. 213 | Claims for Wrongful Pregnancy and Child Rearing Expenses. This article has been posted on the site with the permission of the UNSWLJ. An amended version of the article is to be published in Vol 26(1) 2003 (forthcoming)of the University of New South Wales Law Review.by C.M.Thomas. |
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| No. 212 | Web Assisted Teaching: An Undergraduate by C.J. van Staden, N.E. Kirk , L.C. Hawkes. |
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| No. 211 | An Exploratory Investigation into the Corporate Social Disclosure of Selected New Zealand Companies by J.A. Hall. |
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| No. 210 | Should the law allow sentiment to triumph over science? The retention of body parts. by C.M.Thomas. |
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| No. 209 | The Development of a Strategic Control Framework and its Relationship with Management Accounting by Chris Durden. |
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| No. 208 | 'True and Fair View' Versus 'Present Fairly in Conformity with Generally Accepted Accounting Principles' by Ngaire Kirk. |
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| No. 207 | Commercialisation of the Supply of Organs for Transplantation by Cordelia Thomas. |
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| No. 206 | Aspects of the Motivation for Voluntary Disclosures: Evidence from the Publication of Value Added Statements in an Emerging Economy by Chris van Staden. |
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| 1996 - 2000 | ||
| No. 205 | The Development of Social and Environmental Accounting Research 1995-2000 by M.R. Mathews. |
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| No. 204 | Strategic Accounting: Revisiting the Agenda by Robert Ochoki Nyamori. |
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| No. 203 | One Way Forward: Non-Traditional Accounting Disclosures in the 21st Century by M.R. Mathews and M.A. Reynolds. |
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| No. 202 | Externalities Revisited: The Use of An Environmental Equity Account by M.R. Mathews and J.A. Lockhart. |
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| No. 201 | Resource Consents - Intangible Fixed Assets? Yes . But, Too Difficult By Far! by L.C.Hawkes and L.Tozer. |
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| No. 200 | The Value Added Statement: Bastion of Social Reporting or Dinosaur of Financial Reporting? by C.J. van Staden. |
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| No. 199 | Potentially Dysfunctional Impacts of Harmonising Accounting Standards: The Case of Intangible Assets by M.R. Mathews and A.W. Higson. |
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| No. 198 | Delegated Financial Management Within New Zealand Schools: Disclosures of Performance and Condition by S. Tooley. | |
| No. 197 | The Annual Report: An Exercise in Ignorance? By L.L. Simpson. | |
| No. 196 | Conceptualising the Nature of Accounting Practice: A Pre-requisite for Understanding the Gaps between Accounting Research, Education and Practice by S. Velayutham and F.C.Chua. | |
| No. 195 | Internal Environmental Auditing in Australia: A Survey by C.M.H. Mathews and M.R. Mathews. | |
| No. 194 | The Environment and the Accountant as Ethical Actor by M.A. Reynolds and M.R. Mathews. | |
| No. 193 | Bias in the Financial Statements - Implications for the External Auditor: Some U.K. Empirical Evidence by A.W. Higson. | |
| No. 192 | Corporate Communication: An Alternative Basis for the Construction of a Conceptual Framework Incorporating Financial Reporting by A.W. Higson. | |
| No. 191 | The Role of History: Challenges for Accounting Educators by F.C. Chua. | |
| No. 190 | New Public Management and Change Within New Zealand's Education System: An Informed Critical Theory Perspective by S. Tooley. | |
| No. 189 | Good Faith and Fair Dealing by C.J. Walshaw. | |
| No. 188 | The Impact of Tax Knowledge on the Perceptions of Tax Fairness and Tax Compliance Attitudes Towards Taxation: An Exploratory Study by L.M. Tan and C.P. Chin-Fatt. | |
| No. 187 | Cultural Relativity of Accounting for Sustainability: A research note by M.A. Reynolds and M.R. Mathews. | |
| No. 186 | Liquidity and Interest Rate Risk in New Zealand Banks by D.W. Tripe and L.E. Tozer. | |
| No. 185 | Structural and Administrative Reform of New Zealand's Education System: Its Underlying Theory and Implications for Accounting by S. Tooley. | |
| No. 184 | An Investigation into the Ethical Decision Making of Accountants in Different Areas of Employment by D. Keene. | |
| No. 183 | Ethics and Accounting Education by K.F. Alam. | |
| No. 182 | Are Oligopolies Anticompetitive? Competition Law and Concentrated Markets by M.A. Berkahn. | |
| No. 181 | The Investment Opportunity Set and Voluntary Use of Outside Directors: Some New Zealand Evidence by M. Hossain and S.F. Cahan. | |
| No. 180 | Accounting to the Wider Society: Towards a Mega-Accounting Model by M.R. Mathews. | |
| No. 179 | Environmental Accounting Education: Some Thoughts by J.A. Lockhart and M.R. Mathews. | |
| No. 178 | Types of Advice from Tax Practitioners: A Preliminary Examination of Taxpayer's Preferences by L.M. Tan. | |
| No. 177 | Material Accounting Harmonisation, Accounting Regulation and Firm Characteristics. A Comparative Study of Australia and New Zealand, by A.R. Rahman, M.H.B. Perera and S. Ganesh. | |
| No. 176 | Tax Paying Behaviour and Dividend Imputation: The Effect of Foreign and Domestic Ownership on Average Effective Tax Rates, by B.R. Wilkinson and S.F. Cahan. | |
| No. 175 | The Environmental Consciousness of Accountants: Environmental Worldviews, Beliefs and Pro-environmental Behaviours, by D Keene. | |
| No. 174 | Social Accounting Revisited: An Extension of Previous Proposals, by M.R. Mathews. | |
| No. 173 | Mapping the Intellectual Structure of International Accounting, by J. Locke and M.H.B. Perera. | |
| No. 172 | "Fair Value" of Shares: A Review of Recent Case Law, by M.A. Berkahn. | |
| No. 171 | Curriculum Evaluation and Design: An Application of an Education Theory to an Accounting Programme in Tonga, by S.K. Naulivou, M.R. Mathews and J. Locke. | |
| No. 170 | Copyright Law and Distance Education in New Zealand: An Uneasy Partnership, by S. French. | |
| No. 169 | Public Sector Auditing in New Zealand: A Decade of Change, by L.E. Tozer and F.S.B. Hamilton. | |
To obtain a hard copy of the above discussion papers please quote the publication number and contact:
Sim Loo
School of Accountancy
Massey University
Private Bag 11-222
Palmerston North
New Zealand
Direct Dial: +64 6 350-5799 extn 2162
Email: y.loo@massey.ac.nz
Enquiries about the discussion paper series should be directed to the editor:
Professor Jill Hooks
Discussion Paper Series
School of Accountancy
Massey University
Private Bag 102-904
Auckland
New Zealand
Direct Dial +64 9 414-0800 ext 9458
Email: j.j.hooks@massey.ac.nz
