Year Book 2015

Year Book 2015
SCHOOL OF ACCOUNTANCY YEAR BOOK
2014 - 2015 | MASSEY BUSINESS SCHOOL
SCHOOL OF ACCOUNTANCY YEAR BOOK 2014 - 2015
0800 MASSEY
MASSEY.AC.NZ
MASSEY BUSINESS SCHOOL
ADVANCING ENTERPRISE, INSPIRING LEADERSHIP
Contents
Head of School’s Report............................................................................................................. 1
2014 Research Activities ............................................................................................................ 5
Staff Journal Publications 2010-2014 ...................................................................................... 12
PhD Research and Discussion Paper Series ............................................................................. 25
Other Staff Research Activities 2014 ....................................................................................... 34
Research Funding, Awards and Nominations 2014 ................................................................. 41
School Highlights 2014 ............................................................................................................. 47
Staff Profiles ............................................................................................................................. 61
Academic Programmes and Accreditations ............................................................................. 79
University Service, Community Engagements and Professional Associations ....................... 85
Contact Persons, Student Advisors and Support ..................................................................... 91
Staff Directory .......................................................................................................................... 94
Campus Addresses ................................................................................................................... 96
Head of School’s Report
The School of Accountancy had many achievements in 2014. CPA Australia renewed their
accreditation of our BAcc and BBS (Accountancy) programmes for the maximum period of
another five years, until 2019. Included in this accreditation is the newly established Master
of Professional Accountancy and Finance (MPAF). The School’s programmes are also
accredited by Chartered Accountants Australia and New Zealand, ACCA and CIMA.
The world’s top 800 universities are rated annually by QS World University Rankings. These
rankings are based on the results of global academic and employer surveys and research
metrics. It is pleasing to note that Accountancy is one of only three subjects at Massey
University rated in the top 100 by QS.
This year, the School collaborated with the Palmerston North Community Services Council
and the Palmerston North City Council in the development of the Palmerston North
Community Accounting project, based on the Manawatu campus. Palmerston North
Community Accounting involves second and third-year accounting students providing free
advice and training for small to medium community groups while supervised by chartered
accountants.
This is the ninth year of the School’s involvement in the Executive Insight Programme
organised by Chartered Accountants of Australia and New Zealand, which provides students
the opportunity to shadow executives in host organisations. The Manawatu programme
organiser, Dr Nives Botica Redmayne, is very pleased with the achievements of the
programme in providing experience for our students and the links between local industry
and our School. The School appreciates the support of the sponsors and host organisations:
Iplex Pipelines, Higgins Group and the Palmerston North City Council.
In early 2014, we welcomed two new staff to the Albany campus, Dr Haiyan Jiang and
Associate Professor Ahsan Habib, and in early 2015 we welcomed new additions, Dr Dimu
Ehalaiye and Dr Hedy Huang. Dimu is based at the Manawatu campus and Hedy at the
Albany campus.
The School congratulates senior lecturers Dr Borhan Bhuiyan, Dr Nives Botica Redmayne and
Associate Professor Lin Mei Tan on their recent promotions. This year we also celebrated a
significant milestone for the School’s professional staff when Heather Toy, Mary Rossiter
and Sim Loo achieved 20 years of service to the School.
Andrew Brown, the School’s Media Consultant, received the Massey Business School Star
Award for Excellence in Professional Support. This award is open to professional staff
whose contribution has been exemplary. In November, the School farewelled Professor
Paul Dunmore who retired after more than ten years’ service to the School.
Head of School’s Report
1
With sadness we mourned the loss of a long serving staff member, Ray Mulholland, who
passed away in April 2014. Ray joined Massey University as a lecturer in 1972, teaching
Business Law, and was one of the founding staff members of Business Law studies. He is
greatly missed.
School staff had a productive research year. Twenty-three articles were published in
international and national refereed journals including the Australian Accounting Review,
Research in Accounting Regulation, International Journal of Auditing, International Journal
of Voluntary and Nonprofit Organizations, Meditari Accountancy Research, New Zealand
Journal of Taxation Law and Policy, and Competition & Consumer Law Journal. A book and
several chapters in books were authored by staff members. Our academic staff presented
21 papers at international conferences in 2014, such as the Accounting and Finance
Association Australia and New Zealand (AFAANZ) Conference in Auckland, the 8th
International European Institute for Advanced Management (EIASM) Public Sector
Conference in Edinburgh, U.K., the International Conference on Accounting Studies (ICAS) in
Kuala Lumpur, Malaysia, and the Australasian Law Teachers’ Association Conference, the
Gold Coast, Australia.
The School continues its leadership in using technology for improving the learning
experience of students. All School papers use Adobe Connect to deliver virtual classes that
enable students to attend from anywhere in the world. These classes are recorded and
made available online. In 2015, the School is trialling another educational technology tool,
Top Hat, which transforms students’ mobile devices into powerful class engagement tools.
If trials of the new technology are successful, the School will adopt this technology in the
coming year.
Professor Fawzi Laswad
Head of School
2
Head of School’s Report
School of Accountancy's Vision and Mission
Vision
Massey University School of Accountancy aims to be recognised as a leader in quality
accounting and business law education and research.
Mission
To provide quality accounting and business law education, leading to successful career
opportunities for graduates; to conduct and disseminate applied research; and to contribute
positively to the accounting profession and the wider community.
Values (Guiding Principles)
The School will:
 Be student focussed and supportive of its staff
 Encourage professionalism and staff satisfaction through provision of opportunities for
personal development
 Maintain quality and uphold professional standards
 Ensure its student learning programmes are relevant and up-to-date
 Encourage and support staff research
 Encourage alternative modes of delivery and learning
 Reinforce and promote the University’s strategic goals
 Embrace EEO principles
 Recognise the Treaty of Waitangi
 Maintain transparent and inclusive management systems
School Goals and Objectives
The School seeks to be recognised as a quality provider of education and research. It will
attain this vision through realising goals and objectives in three key areas: learning,
research, and contribution to the profession and the wider community.
Student Learning
Goal
To provide quality learning that develops and challenges the capabilities, potential and
intellectual independence of students, on a life-long basis, through open entry and blended
education both on and off campus.
Vision and Mission
3
Objectives
 To develop students’ communication, analytical, and critical thinking skills.
 To develop students’ understanding of ethical standards and ethical dilemmas, and
improve their ethical judgement.
 To support continuous improvement through a rigorous programme of evaluation and
assessment.
 To reinforce strong commitment to research-led teaching and scholarship.
 To provide all students access to on-line educational opportunities, support tools and
pedagogy of a high standard.
 To ensure that programmes are delivered with flexible learning and the integration of
new technologies into the creation and design of curricula.
 To ensure that all papers, regardless of the campus or mode of delivery, provide students
with access to excellent education, supported by effective quality systems, and where
relevant with appropriate national and international accreditation.
Research
Goal
To advance the reputation and performance of the School as a research unit of international
standing.
Objectives
• To encourage applied research and scholarship in the pursuit of academic excellence and
to recognise and reward outstanding achievement.
• To place a high priority on the support and resourcing of researchers, research groups
and research activities.
• To emphasise publication in quality journals ranked as B or higher.
• To annually increase the numbers of students undertaking postgraduate research
programmes and the level of scholarship and other support available to them.
• To build the research capability of the School by:
- giving a high priority to the development of comprehensive research capability on all
campuses,
- providing researchers with infrastructure and support of a high standard, and
- identifying and nurturing new or emerging areas of research.
Profession and the Wider Community
Goal
To contribute to the profession and wider community as a source of expertise and advice.
Objectives
 To contribute to the development of the profession by actively contributing to and
participating in professional activities.
 To contribute to the wider community.
4
Vision and Mission
2014 Research Activities
Publications
Journals
Berkahn, M. and Trotman, L. (2014). Unconscionability and consumer law reform in New
Zealand. Competition & Consumer Law Journal, 21(3), 248-263.
Bhuiyan, M.B.U. (2014). Do the problem directors affect firm operating performance? Asian
Review of Accounting, (forthcoming).
Botica Redmayne, N. (2014). Audit quality -What do we know and not know? The New
Zealand Law Journal, February, 10-12.
Bradbury, M.E. and Botica Redmayne, N. (2014). Audit effort and pricing differences
amongst the large audit firms: Evidence from the public sector. International Journal of
Auditing, 18, 90–100.
Cai, L., Rahman, A. and Courtenay, S. (2014). The effect of IFRS adoption conditional upon
the level of pre-adoption divergence. The International Journal of Accounting, 49(2), 147178.
Carson, E., Botica Redmayne, N. and Liao, L. (2014). Audit market structure and
competition in Australia. Australian Accounting Review, 24(4), 298-312.
Flannery, P. (2014). A question of power. Chartered Accountants Journal, 93(1), 56-57.
Habib, A., Jiang, H. and Bhuiyan, B. (2014). Litigation risk, financial reporting and auditing: A
survey of the literature. Research in Accounting Regulation, 26(2), 145-163.
Habib, A. and Jiang, H. (2014). Corporate Governance and Financial Reporting Quality in
China: A Survey of the Literature. Journal of International Accounting, Auditing and
Taxation, (forthcoming).
Habib, A., Jiang, H. and Zhou, D. (2014). Audit quality and market pricing of earnings and
earnings components in China. Asian Review of Accounting, 22(1), 20-34.
Hooks, J. and Tooley, S. (2014). Electricity pricing in New Zealand and the Australian state of
Queensland: Accounting for the impact of sector restructuring. Financial Accountability &
Management, (forthcoming).
Hu, Y., and Karbhari, Y. (2014). Incentives and disincentives of corporate environmental
disclosure: Evidence from listed companies in China and Malaysia. Thunderbird International
Business Review, 57(2), 143-161.
Research Activities
5
Kabir, M.H. and Laswad, F. (2014). The behaviour of earnings accruals and impairment
losses of failed New Zealand finance companies. Australian Accounting Review, 24(3), 262275.
Kabir, M.H. and Laswad, F. (2014). The impact of improvements in institutional oversight on
IFRS accrual quality in Europe. Australian Accounting Review, (forthcoming).
Laswad, L. and Botica Redmayne, N. (2014). IPSAS or IFRS as the framework for public
sector financial reporting? New Zealand preparers’ perspectives. Australian Accounting
Review, (forthcoming).
Nath, N. and Sharma, U. (2014). Performance management systems in the public housing
sector: Dissemination to diffusion. Australian Accounting Review, 68(1), 2-20.
Othman, R. and Ameer, R. (2014). Small and medium enterprises and sustainability. The
Malaysian Accountants, Nov-Dec, 20-22.
Othman, R. and Ameer, R. (2014). Malaysian accountants and integrated reporting:
Reformers in the making. The Malaysian Accountants, Sept-Oct, 8-10.
Othman, R. and Ameer, R. (2014). Integrated reporting for public sector entities: The way
forward? The Malaysian Accountants, July-Aug, 3-6.
Othman, R. and Ali, N. (2014). Internal controls and supervision mechanism in a developing
country. Voluntas: International Journal of Voluntary and Nonprofit Organizations, 25(1),
201-224.
Othman, R. and Ameer, R. (2014). Institutionalization of risk management framework in
Islamic NGOs for suppressing terrorism financing: Exploratory research. Journal of Money
Laundering Control, 17(1), 96-109.
Othman, R., Yusoff, H. and Yatim, N. (2014). Strategic framework for green accounting and
reporting in Malaysia. The Malaysian Accounting Research and Education Foundation
(MAREF) Journal, 6-8.
O’Sullivan, T. (2014). Extended warranties. New Zealand Law Journal, June, 187-189.
Rahman, A.R. and Debreceny, R.S. (2014). Institutionalized online access to corporate
information and cost of equity capital: A cross-country analysis. Journal of Information
Systems, American Accounting Association, 28(1), 43-74.
Russell, D. (2014). Gender on the campaign trail. Women Talking Politics, Dec (1), 9-10.
Stent, W. and Dowler, T. (2014). Early assessments of the gap between Integrated
Reporting and current corporate reporting. Meditari Accountancy Research 23(1),
http://www. emeraldinsight.com/doi/pdfplus/10.1108/MEDAR-02-2014-0026.
6 Research Activities
Tan, L.M. and Liu, X. (2014). Curbing the consumption of soft drinks in New Zealand - Is tax
the solution? New Zealand Journal of Taxation Law and Policy, 20(2), 203-222.
Tan, L.M., Braithwaite, V. and Reinhart, M. (2014). Why do small business taxpayers stay
with their practitioners? Trust, competence and aggressive advice. International Small
Business Journal, 30 October, DOI:10.1177/0266242614555556.
Yusoff, H., Othman, R. and Yatim, N. (2014). Culture and accountants’ perceptions on
environmental reporting practice. Business Strategy and the Environment, 23(7), 433-446.
Zhang, T., Huang, H.J. and Hooper, K. (2014). Empirical study on the relationship among
government holding, asset injection and listed companies performance – evidence from
China securities market. Corporate Ownership and Control Journal, 12 (1), 169-179.
Book
Rauf, F., Yusoff, H., Othman, R., Salleh, S.C., Rani, U. and Yatim, N. (2014), Public Sector
Accounting – Malaysian Context, 4th Edition, Pearson, Kuala Lumpur, Malaysia.
Chapter in Book
Bradbury, M.E. (2014). Airlines: Depreciation differences (pp. 87-92); Diligent: Revenue
recognition problems (pp. 126-133); Rubicon: Accounting changes (pp. 134-141); Valuation
ratios in the retail industry 2010 to 2013 (pp. 252-255); and, Diligent: Governance issues
(pp. 387-393). In K. Palepu, P. Healy. S. Wright , M.E. Bradbury and P. Lee (Eds.), Business
Analysis and Valuation, Australia, Cengage Learning Australia.
Laswad, F. and Tan, L.M. (2014). The choice of accounting as a study discipline (pp. 189213). In R. Wilson (Ed.), The Routledge Companion to Accounting Education, New York,
Routledge.
O’Sullivan, T. (2014). E-Commerce (pp. 479-494). In Tokeleu (Ed.), Consumer Law in New
Zealand, Wellington, New Zealand, Lexis-Nexis.
Othman, R. and Ameer, R. (2014). Finance and sustainability – Resources, capabilities, and
Rewards (pp. 19-45). In S. Roshima, D. Crowther and A. Amran (Eds.), Ethics, Governance
and Corporate Crime: Challenges and Consequences (Developments in Corporate
Governance and Responsibility (Series, Vol. 6)), Bingly, UK, Emerald Group Publishing
Limited.
Tan, L.M. (2014). Income from property (Chapter 5 pp. 143-186) and Fringe Benefit Tax
(Chapter 21 pp. 809-858). In R. Vosslamber (Ed.), New Zealand Taxation 2014 Principles
Cases and Questions, Wellington, New Zealand, Brookers-Thomson Reuters.
Research Activities
7
Report Prepared
Tan, L.M. and Braithwaite, V. (2014). How small business taxpayers perceive Inland
Revenue. A Summary Report prepared for the Inland Revenue Department. Massey
University, Palmerston North.
Monographs
Othman, R. (Co-authored). (2014). Synthesising readiness for transformation (RFT) and
managerial performance. (A research grant for this project of NZ$20,000 was awarded by
the Ministry of Higher Education Malaysia in 2011).
Conference Paper Presented
Berkahn, M. and Trotman, L. (2014). Misleading or deceptive conduct post Red Eagle. The
Australasian Law Teachers Association Conference, Gold Coast, QLD, 10-12 July.
Bhuiyan, M.B.U. and Habib, A. (2014). Problem directors, non-audit services and financial
reporting quality. In the Proceedings of the Accounting and Finance Association Australia
and New Zealand (AFAANZ) Conference, Auckland, NZ, 6-8 July.
Bhuiyan, Md. B., Habib, A. and Rahman, A. (2014). Problem directors and audit fees. Mid
Year Auditing Meeting and PhD Consortium, American Accounting Association, San Antonio,
Texas, 16-18 January.
Bhuiyan, M.B.U. and Hooks, J. (2014). Operational problem directors and environmental
performance . In the Proceedings of the Accounting and Finance Association Australia and
New Zealand (AFAANZ) Conference 2014, Auckland, NZ, 6-8 July.
Bhuiyan, M.B.U. and Habib, A. (2014). Problem directors, financial reporting quality and
auditor independence. In the Proceedings of the Accounting and Finance Association of
Australia and New Zealand Conference, Auckland, NZ, 6-8 July.
Botica Redmayne, N. and Laswad, F. (2014). Financial reporting and the sustainable
management of heritage assets: New Zealand’s evidence. The 8th International European
Institute for Advanced Management (EIASM) Public Sector Conference, Edinburgh, UK, 2-4
September.
Botica Redmayne, N. and Laswad, F. (2014). Financial reporting and the sustainable
management of heritage assets: New Zealand's evidence. In the Proceedings of the
8 Research Activities
Accounting and Finance Association of Australia and New Zealand Conference, Auckland, NZ,
6-8 July.
Botica Redmayne, N. and Malthus, S. (2014). Charities and assurance: Further evidence
from New Zealand. In the Proceedings of the Accounting and Finance Association of
Australia and New Zealand Conference, Auckland, NZ, 6-8 July.
Bradbury, M. and Scott, T. (2014). Do managers understand asymmetrical cost behaviour?
The Accounting and Finance Association of Australia and New Zealand Doctorial Consortium
Editors’ Pane, Auckland, NZ, 4 July.
Dowler, T. and Stent, W.J. (2014). Early assessments of the gap between integrated
reporting and current corporate reporting. Meditari Accountancy Research Conference,
Entabeni, near Johannesburg, South Africa, 26-27 June.
Dunmore, P.V and Kashmiri, H. (2014). Some models for the evolution of financial statement
data. The 7th Meeting of Methodological and Empirical Advances in Financial Analysis
(MEAFA), Sydney, NSW, 16 January.
Hooks, J. and Stewart, R. (2014). Accounting and organizational change: Reflecting a change
in ideology. In the Proceedings of the Accounting and Finance Association Australia and
New Zealand (AFAANZ) Conference, Auckland, NZ, 6-8 July.
Jiang, H., Habib, A. and Zhou, D. (2014). Accounting restatements, audit quality, and the
market reaction to restatements. In the Proceedings of the Accounting and Finance
Association Australia and New Zealand (AFAANZ) Conference, Auckland, NZ, 6-8 July.
Jiang, H. and Zhou, D. (2014). Analyst earnings forecasts and stock price synchronicity – A
regulatory perspective from China. ARA Conference, Auckland, NZ., 4 December.
Nath, N. Othman, R. and Laswad, F. (2014). Performance audits and health service
deliveries: Perceptions on scope and topic of choice. The 8th New Zealand Management
Accounting Conference, Auckland, NZ, 24-25 November.
O’Sullivan, T. (2014). Incorporation of terms in online shopping contracts: The importance
of notice and unfair terms legislation for consumers. The 10th International Conference on
Technology, Knowledge and Society, Madrid, Spain, 6 February.
O’Sullivan, T. (2014). Online shopping and consumers – A review of New Zealand and
Australian website methods of Incorporation of Terms. Teaching Consumer Law in a Virtual
World Conference, University of Houston Law Centre, Santa Fe, New Mexico, USA, 30–31
May.
Tan, L.M. (2014). Understanding the practitioner-client relationship: Using a role theory
framework. In the Proceedings of Abstracts, The International Conference on Accounting
Studies (ICAS), Kuala Lumpur, Malaysia, 18-19 August.
Research Activities
9
Wickramasinghe, J. and McNamara, R. (2014). Earnings prediction: Internal and external
drivers. In the Proceedings of the Global Business and Finance Research Conference,
Melbourne, VIC, Australia, 5-6 May.
Yusoff, H., Othman, R. and Yatim, N. (2014). An exploration on the motives for green
accounting-reporting practice and accountants’ role. The 2014 Environmental and
Sustainability Management Accounting Network (EMAN) Conference, Rotterdam, Holland,
27-28 March; and The 3rd International Conference on Governance and Accountability
(ICGA), Edirne, Turkey, 23-26 September.
Seminar/Other Paper Presented
Botica Redmayne, N. (2014). Not-for-profit organisations and registered charities in New
Zealand – Some current issues. Zonta Club of Manawatu, Member of Zonta International,
Palmerston North, 19 March.
Dowler, T. and Stent, W.J. (2014). Early assessments of the gap between integrated
reporting and current corporate reporting. College of Accounting, University of Cape Town,
Cape Town, South Africa, 20 June; Department of Accounting, Rhodes University,
Grahamstown, South Africa, 24 June; Faculty of Economic and Management Sciences,
University of Pretoria, Pretoria, South Africa, 2 July; and the Accounting Research Seminar
Series, Massey University, Albany, New Zealand, 3 September.
Dunmore, P. (2014). Co-evolution of accounting data and stock prices. Discipline of Finance,
University of Sydney, Sydney, NSW, 19 November.
Dunmore, P. (2014). Governance for public sector directors. Massey University Executive
Programmes; Wellington, 25 March; Auckland, 1 October; and Wellington, 4 November.
Dunmore, P. (2014). Higher education in New Zealand. The Sasakawa Young Leaders'
Fellowship Foundation (New Zealand) meeting, with representatives of the Tokyo
Foundation, Palmerston North, 21 March.
Rahman, A. (2014). Investor protection, firm fundamentals information and stock price
synchronicity. Department of Accounting, Central University of Finance and Economics,
Beijing, 12 March.
Rahman, A. (2014). Reporting and measurement inconsistencies and composition, and
relevance of non-GAAP earnings of red chip companies. Department of Accounting, Central
University of Finance and Economics, Beijing, 7 March.
Rahman, A., Debreceny, R. and Wang, T. (2014). Twitter communication around form 8K
Continuous Disclosure Announcements of S&P1500 firms. School of Accountancy Seminar
Series, University of Hawaii, February.
10 Research Activities
Shi, Y., Rahman, A. and Cai, L. (2014). Reporting and measurement inconsistencies, and
composition and the relevance of non-GAAP earnings of red chip companies. School of
Accountancy Seminar Series, University of Hawaii, February.
News Media
Flannery, P. (2014). Opinion: Hiking top tax rate reflects old thinking by Labour. National
Business Review, 22 July, available at: www.nbr.co.nz/article/opinion-hiking-top-tax-ratesreflects-old-thinking-labour.
Tan, L.M. and Russell, D. (2014) were quoted regarding tax refunds in the Evening Standard,
17 June, available at: www.stuff.co.nz/manawatu-standard/news/10166890/Tax-refundsbring-relief.
Flannery, P. (2014). Do we really need a capital gains tax? The New Zealand Herald, 18
August, available at: nzh.tw/11310433.
Russell, D. (2014). Opinion: Roastbusters shows how society enables rape. Massey News,
[email protected] Newsletter, 7 November, available at: www.massey.ac.nz/massey/aboutmassey/news/article.cfm?mnarticle=opinion-roastbusters-story-is-chilling-04-11-2014.
Research Activities
11
Staff Journal Publications 2010-2014
Dr Matthew Berkahn
Berkahn, M. and Trotman, L. (2014). Unconscionability and consumer law reform in New
Zealand. Competition & Consumer Law Journal, 21(3), 248-263.
Berkahn, M. and Trotman, L. (2013). Progress with New Zealand's consumer law reform.
Australian Journal of Competition and Consumer Law, 21, 228-236.
Berkahn, M. (2012). ‘I didn’t know, I didn’t know, I didn’t know’: Reliance on information
and advice as a defence to breaches of directors’ duties in New Zealand. Journal of the
Australasian Law Teachers Association, 5(1-2), 13-26.
Berkahn, M. (2010). Regulation of insolvency practitioners in New Zealand. Insolvency Law
Journal, 18, 148-157.
Dr Borhan Bhuiyan
Bhuiyan, M.B.U. (2014). Do problem directors affect firm operating performance? Asian
Review of Accounting, (forthcoming).
Bhuiyan, M.B.U., Roudaki, J. and Clark, M. (2013). Corporate governance compliance and
discretionary accruals: New Zealand evidence. Australasian Accounting Business and Finance
Journal, 7(2), 87-110.
Bhuiyan, M.B.U., Roudaki, J. and Clark, M. (2013). Firm characteristics and corporate
governance – NZX evidence. A.T. Business Management Review, 9(2), 66-79.
Habib, A., Bhuiyan M.B.U. and Islam, A. (2013). Financial distress, earnings management
and market pricing of accruals during the global financial crisis. Managerial Finance, 39(2),
155-180.
Bhuiyan, M.B.U. and Habib, A. (2011). Determinants of nomination committee: New Zealand
evidence. Corporate Board: Role, Duties and Composition, 7(2), 54-65.
Bhuiyan, M.B.U. and Salma, U. (2011). Board supervisory committees and non-mandatory
regulation - New Zealand evidence. International Review of Business Research Papers, 7(2),
106-117.
Habib, A. and Bhuiyan, M.B.U. (2011). Audit firm industry specialization and the audit report
lag. Journal of International Accounting, Auditing and Taxation, 20(1), 32-44.
12 Staff Journal Publications
Bhuiyan, M.B.U., Roudaki, J. and Clark, M. (2010). Characteristics of the Board of Directors
and company performance – New Zealand evidence. Journal of Accounting, Business and
Management, 17(2), 49-61.
Dr Nives Botica Redmayne
Laswad, L. and Botica Redmayne, N. (2014). IPSAS or IFRS as the framework for public sector
financial reporting? New Zealand preparers’ perspectives. Australian Accounting Review,
(forthcoming).
Bradbury, M.E. and Botica Redmayne N. (2014). Audit effort and pricing differences amongst
the large audit firms: Evidence from Public Sector. International Journal of Auditing, 18, 90–
100.
Bradbury, M.E. and Botica Redmayne, N. (2014). Do unexpected audit fees affect audit
quality? Further evidence. Pacific Accounting Review, (forthcoming).
Botica Redmayne, N. (2014). Audit quality - what do we know and not know? The New
Zealand Law Journal, February, 10-12.
Carson E., Botica Redmayne, N. and Liao, L. (2014). Audit market structure and competition
in Australia. Australian Accounting Review, 24(4), 293-312.
Botica Redmayne, N. (2013). Audit quality – what do we know and don’t know. The New
Zealand Law Journal, 10-12 Feb.
Botica Redmayne, N. (2013). Audit quality - An academic's perspective. The Journal
(Chartered Accountants Journal), 92(7), 26-27.
Botica Redmayne, N. and Laswad, F. (2013). An assessment of the impact of IFRS adoption
on public sector audit fees and audit effort - Some evidence of the transition costs on
changes in reporting regimes. Australian Accounting Review, 23(1), 88-99.
Botica Redmayne, N. and Malthus, S. (2013). Checking on charities. The Journal (Chartered
Accountants Journal), 92(6), 40-42.
Carson, E., Botica Redmayne, N. and Liao L. (2013). Is competition healthy in ASX audit
market? Research evidence. In the Black, CPA Australia, March.
Botica Redmayne, N. (2012). Book review: Arens et al., ‘Essentials of Auditing and
Assurance Services and Ethics in Australia: An Integrated Approach (1st edition)’. Journal of
Accounting and Organizational Change, 8(1), 120-122.
Trewavas, K., Botica Redmayne, N. and Laswad, F. (2012). The impact of IFRS adoption on
public sector financial statements. Australian Accounting Review, 22(1), 86-102.
Staff Journal Publications 13
Botica-Redmayne, N., Bradbury, M.E. and Cahan, S.F. (2011). The association between audit
committees and audit fees in the public sector. International Journal of Auditing, 15(3), 301315.
Botica Redmayne, N. and Malthus, S. (2011). Limited assurance standards: Does one size fit
all? The Chartered Accountants Journal, 90(8), 25-28.
Botica Redmayne, N., Bradbury, M.E. and Cahan, S.F. (2010). The effect of political visibility
on audit effort and audit pricing. Accounting & Finance, 50(4), 921-939.
Professor Michael Bradbury
Bradbury, M.E. and Botica Redmayne, N. (2014). Audit effort and pricing differences
amongst the large audit firms: Evidence from the public sector. International Journal of
Auditing, 18, 90–100.
Bradbury, M.E. and Botica Redmayne, N. (2013). Audit effort and pricing differences among
the large audit firms: Evidence from a public sector setting. Journal International Journal of
Auditing, (forthcoming).
Bradbury, M.E. and Botica Redmayne, N. (2013). Do unexpected audit fees affect audit
quality? Further evidence. Pacific Accounting Review, (forthcoming).
Bradbury, M. and Hooks, J. (2013). Pacific Accounting Review - the first 25 years. Pacific
Accounting Review, 25(3), 225-234.
Mear, K. and Bradbury, M. (2013). The impact of zero depreciation on buildings on deferred
taxation. The New Zealand Journal of Taxation Law and Policy, 19(4), 289-300.
Stent, W., Bradbury, M. and Hooks, J. (2013). What firms' discretionary narrative disclosures
reveal about the adoption of international financial reporting standards. Australian
Accounting Review, 23(3), 252-263.
Bradbury, M.E. (2012). Why you don’t get published: An editor’s view. Accounting and
Finance, 52(2), 343-358.
Bradbury, M.E. and Morunga, M. (2012). The impact of IFRS on annual report length.
Australasian Accounting, Business and Finance Journal, 6(5), 47-62.
Bradbury, M.E. and Schröder, L.B. (2012). The content of accounting standards: Principles
versus rules. British Accounting Review, 44(1), 1-10.
Bradbury, M. (2011). Direct or indirect cash flow statements. Australian Accounting Review,
21(2), 124-130.
14 Staff Journal Publications
Bennett, B.K. and Bradbury, M.E. (2010). An analysis of the reasons for the asymmetries
surrounding earning benchmarks. Accounting & Finance, 50(3), 529-554.
Botica Redmayne, N., Bradbury, M.E. and Cahan, S.F. (2010). The effect of political visibility
on audit effort and audit pricing. Accounting & Finance, 50(4), 921-939.
Bradbury, M. (2010). Commentary: Discount rates in disarray - Evidence on flawed goodwill
impairment testing. Australian Accounting Review, 20(3), 313-316.
Stent, W., Bradbury, M. and Hooks J. (2010). IFRS in New Zealand: Effects on financial
statements and ratios. Pacific Accounting Review, 22(2), 92-107.
Dr Lei Cai
Cai, L., Rahman, A. and Courtenay, S. (2014). The effect of IFRS adoption conditional upon
the level of pre-adoption divergence. The International Journal of Accounting, 49(2), 147178.
Frances Chua
Perera, H., Cummings, L. and Chua, F. (2012). Cultural relativity of accounting
professionalism: Evidence from New Zealand and Samoa. Advances in Accounting,
Incorporating Advances in International Accounting, 28(1), 138-146.
Chua, F. and Rahman, A. (2011). Institutional pressures and ethical reckoning by business
corporations. Journal of Business Ethics, 98(2), 307-329.
Professor Paul Dunmore
Condie, J., Dunmore, P.V. and Dunstan, K. (2013). Cognitive affordances in performance
reporting: The case of service performance in New Zealand universities. Pacific Accounting
Review, 25(2), 165-187.
Patrick Flannery
Flannery, P. (2014). A question of power. The (Chartered Accountants) Journal, 93(1), 56-57.
Flannery, P. (2013). A trust issue. The (Chartered Accountants) Journal, 92(11), 56-57.
Flannery, P. (2013). GST refund dispute. The (Chartered Accountants) Journal, 92(9), 66-67.
Flannery, P. (2013). Tax recovery. The (Chartered Accountants) Journal, 92(10), 54-55.
Staff Journal Publications 15
Associate Professor Ahsan Habib
Habib, A. and Jiang, H. (2014). Corporate governance and financial reporting quality in
China: A survey of the literature. Journal of International Accounting, Auditing and Taxation
(forthcoming).
Habib, A., Jiang, H., Bhuiyan, B. and Islam, A. (2014). Litigation risk, financial reporting and
auditing: A survey of the literature. Research in Accounting Regulation, 26(2), 145-163.
Habib, A., Jiang, H. and Zhou, D. (2014). Audit quality and market pricing of earnings and
earnings components in China. Asian Review of Accounting, 22(1), 20-34.
Habib, A. (2013). A meta-analytic review of the determinants of audit opinion decisions.
Managerial Auditing Journal, 28(3), 184-216.
Habib, A., Bhuiyan, B. and Islam, A. (2013). Financial distress, earnings management and
market pricing of accruals during the global financial crisis. Managerial Finance, 39(2), 155180.
Habib, A., Gong, R. and Hossain, M. (2013). Overvalued equities and audit fees: A research
note. Managerial Auditing Journal, 28(8), 755-776.
Habib, A. and Hossain, M. (2013). CEO/CFO characteristics and financial reporting quality: A
review. Research in Accounting Regulation, 25(1), 88-100.
Zhou, D. and Habib, A. (2013). Accounting standards for impairment loss reversal and
earnings management in China. Accounting Perspectives, 12(3), 213-236.
Habib, A. and Jiang, H. (2012). Managerial ownership-induced income smoothing and
information asymmetry. Pacific Accounting Review, 24(2), 211-232.
Jiang, H. and Habib, A. (2012). Split share structure reform and earnings information in
China. Corporate Ownership and Control Journal, 10(1), 499-514.
Jiang, H. and Habib, A. (2012). Ownership concentration, free cash flow agency problem and
future firm performance: New Zealand evidence. Corporate Ownership and Control Journal,
9(3), 96-110.
Jiang, H. and Habib, A. (2012). Split share reform and earnings management: Evidence from
China. Advances in accounting incorporating. Advances in International Accounting, 28(1),
120-127.
Habib, A., Hossain, M. and Jiang, H. (2011). Environmental uncertainty and the market
pricing of earnings smoothness. Advances in Accounting incorporating Advances in
International Accounting, 27(2), 256-265.
16 Staff Journal Publications
Jiang, H., Habib, A. and Hu, B. (2011). Ownership structure, voluntary disclosure and
information asymmetry in New Zealand. British Accounting Review, 43(1), 39-53.
Professor Jill Hooks
Bradbury, M. and Hooks, J. (2014) Ownership and performance in a lightly regulated
operating environment. Australian Accounting Review, (forthcoming).
Hooks, J. and Tooley, S. (2014). Electricity pricing in New Zealand and the Australian state
of Queensland: Accounting for the impact of sector restructuring. Financial Accountability &
Management, (forthcoming).
Hooks, J. and Palakshappa, N. (2014). From monopoly to co-opetition: New Zealand's
electricity industry. NZ Journal of Applied Business Research, 12(2), 17-32.
Bradbury, M. and Hooks, J. (2013). Pacific Accounting Review - The first 25 years. Pacific
Accounting Review, 25(3), 225-234.
Stent, W., Bradbury, M. and Hooks, J. (2013). What firms' discretionary narrative disclosures
reveal about the adoption of international financial reporting standards. Australian
Accounting Review, 23(3), 252-263.
Hooks, J. (2012). Entrepreneurial not-for-profits and accountability. New Zealand Journal of
Applied Business Research, 10(2), 17-36.
Hooks, J., Tooley, S. and Basnan, N. (2012). An index of best practice performance reporting
for Malaysian local authorities. Journal of Applied Accounting Research, 13(3), 270-283.
Tooley, S., Hooks, J. and Basnan, N. (2012). Performance reporting: Assessing the annual
reports of Malaysian local authorities. International Journal of Public Administration, 35(13),
853-863.
Hooks, J. and Stewart, R. (2011). Farmers, politics, and accounting: The history of standard
values – An accounting convenience or political arithmetic. Accounting Historians’ Journal,
38(2), 47-74.
Hooks, J. and Van Staden, C. (2011). Evaluating environmental disclosures: The relationship
between quality and extent measures. The British Accounting Review, 43(3), 200-213
Steenkamp, N. and Hooks, J. (2011). Does including pictorial disclosure of intellectual capital
resources make a difference? Pacific Accounting Review, 23(1), 52-68.
Hooks, J., Steenkamp, N. and Stewart, R. (2010). Interpreting pictorial messages of
intellectual capital in company media. Qualitative Research in Accounting and Management,
7(3), 353-377.
Staff Journal Publications 17
Stent, W., Bradbury, M. and Hooks J. (2010). IFRS in New Zealand: Effects on financial
statements and ratios. Pacific Accounting Review, 22(2), 92-107.
Tooley, S. and Hooks, J. (2010). Public accountability: The perceived usefulness of school
annual reports. Australasian Accounting, Business and Finance Journal, 4(2), 39-59.
Tooley, S., Hooks, J. and Basnan, N. (2010). Performance reporting by Malaysian local
authorities: Identifying stakeholder needs. Financial Accountability and Management, 26(2),
103-133.
Tooley, S., Hooks, J. and Basnan, N. (2010). Stakeholders’ perceptions on the accountability
of Malaysian local authorities. Advances in Public Interest Accounting, 15, 161-193.
Dr Yuan Yuan Hu
Hu, Y., and Karbhari, Y. (2014). Incentives and disincentives of corporate environmental
disclosure: evidence from listed companies in China and Malaysia. Thunderbird International
Business Review, 57(2), 143-161.
Hu, Y.Y. (2012). Book review: Schilt, H. and Perler, J., ‘Financial Shenanigans’ (3rd edition).
Pacific Accounting Review, 24(2), 233-235.
Dr Hedy Huang
Zhang, T., Huang, H. J. and Hooper, K. (2014). Empirical study on the relationship among
government holding, asset injection and listed companies performance – evidence from
China securities market. Corporate Ownership and Control Journal, 12 (1), 169-179.
Huang, H.J., Zhou, N. and Hooper, K. (2013). Verifiability and truth: Corporate social
reporting in mining in China. Corporate Ownership and Control Journal, 10(3), 14-26.
Huang, H.J. and Hooper, K. (2011). New Zealand funding organisations: How do they make
decisions on allocating funds to not-for-profit organisations? Qualitative Research in
Accounting and Management, 8(4), 425-449.
Su, R., Zhao, Y. and Huang, H.J. (2011). Financial anomalies: Examination of Chinese B-share
markets from 1993 to 2006. Asian Journal of Business and Accounting, 4(2), 1-25.
Huang, H.J. and Hooper, K. (2011). Going west in China. The Chartered Accountants Journal,
90(3), 30-31.
18 Staff Journal Publications
Huang, H.J. and Hooper, K. (2011). Guiding the funders: A case for comparability. The
Chartered Accountants Journal, 90(5), 38-39.
Dr Haiyan Jiang
Habib, A. and Jiang, H. (2014). Corporate governance and financial reporting quality in
China: A survey of the literature. Journal of International Accounting, Auditing and Taxation,
(forthcoming).
Habib, A., Jiang, H. and Bhuiyan, B. (2014). Litigation risk, financial reporting and auditing:
A survey of the literature. Research in Accounting Regulation, 26(2), 145-163.
Habib, A., Jiang, H. and Zhou, D. (2014). Audit quality and market pricing of earnings and
earnings components in China. Asian Review of Accounting, 22(1), 20-34.
Habib, A. and Jiang, H. (2012). Managerial ownership-induced income smoothing and
information asymmetry. Pacific Accounting Review, 24(2), 211-232.
Jiang, H. and Habib, A. (2012). Split share structure reform and earnings information in
China. Corporate Ownership and Control, 10(1), 500-514.
Jiang, H. and Habib, A. (2012). Ownership concentration, free cash flow agency problem and
future firm performance: New Zealand evidence. Corporate Ownership and Control, 9(3), 96110.
Jiang, H. and Habib, A. (2012). Split share structure reform and earnings management:
Evidence from China. Advances in Accounting Incorporating Advances in International
Accounting, 28(1), 120-127.
Habib, A., Hossain, M. and Jiang, H. (2011). Environmental uncertainty and the market
pricing of earnings smoothness. Advances in Accounting Incorporating Advances in
International Accounting, 27(2), 256-265.
Jiang, H., Habib, A. and Hu, B. (2011). Ownership concentration, voluntary disclosures and
information asymmetry in New Zealand. The British Accounting Review, 43(1), 39-53.
Professor Fawzi Laswad
Kabir, M.H. and Laswad, F. (2014). The impact of improvements in institutional oversight on
IFRS accrual quality in Europe. Australian Accounting Review, (forthcoming).
Staff Journal Publications 19
Laswad, L. and Botica Redmayne, N. (2014). IPSAS or IFRS as the framework for public sector
financial reporting? New Zealand preparers’ perspectives. Australian Accounting Review,
(forthcoming).
Kabir, H. and Laswad, F. (2014). The behaviour of earnings, accruals and impairment loss of
failed New Zealand finance companies. Australian Accounting Review, 24(3), 262-275.
Botica Redmayne, N. and Laswad, F. (2013). An assessment of the impact of IFRS adoption
on public sector audit fees and audit effort - Some evidence of the transition costs on
changes in reporting regimes. Australian Accounting Review, 23(1), 88-99.
Kuruppu, N., Laswad, F. and Oyelere, P. (2012). Assessing going concern: The practical value
of corporate failure models and auditors' perceptions. Pacific Accounting Review, 24(1), 3350.
Trewavas, K., Botica Redmayne, N. and Laswad, F. (2012). The impact of IFRS adoption on
public sector financial statements. Australian Accounting Review, 22(1), 86-102.
Ghani, E.K., Laswad, F. and Tooley, S. (2011). Functional fixation: Experimental evidence on
the presentation of financial information through different digital formats. British
Accounting Review, 43(3), 186-199.
Kabir, M.H. and Laswad, F. (2011). Properties of net income and total comprehensive
income: New Zealand evidence. Accounting Research Journal, 24(3), 268-289.
Kabir, M.H., Laswad, F. and Islam, M.A. (2010). Impact of IFRS in New Zealand on accounts
and earnings quality. Australian Accounting Review, 20(4), 343-357.
Laswad, F. (2010). A commentary on 'A role for compulsory study of literature in accounting
education'. Accounting Education: An International Journal, 19(4), 365-366.
Dr Nirmala Nath
Nath, N. and Sharma, U. (2014). Performance management systems in the public housing
sector: Dissemination to diffusion. Australian Accounting Review, 68(1), 2-20.
Nath, N., Peursem, K. and Lawrence, S. (2011). Emergence of performance auditing in Fiji
1970-1995: A Hermeneutical inquiry. Fijian Studies, 7(1), 23-58.
Trish O’Sullivan
O’Sullivan, T. (2014). Extended warranties. New Zealand Law Journal, June, 187-189.
20 Staff Journal Publications
O'Sullivan, T. (2013). Online shopping and consumers - Is conduct more important than
communication in contract formation? New Zealand Business Law Quarterly, 9, 95.
O’Sullivan, T. (2013). Online shopping and consumers – The impact of contract on dispatch
terms. Competition and Consumer Law Journal, 21(2), 186.
O’Sullivan, T. (2011). Consumer law reform and extended warranties – Keep it simple.
Australian Competition and Consumer Law Journal, 19(2), 110-126.
O’Sullivan, T. (2010). The exclusion of consumer rights in online auctions - Is an online
auction really an auction at all? New Zealand Business Law Quarterly, 16(4), 363-372; and
World of Science, Engineering and Technology, 66, 1675-1680.
Dr Radiah Othman
Othman, R. and Ali, N. (2014). Internal controls and supervision mechanism in a developing
country. Voluntas: International Journal of Voluntary and Nonprofit Organizations, 25(1),
201-224, DOI: 10.1007/s11266-012-9335-4.
Othman, R. and Ameer, R. (2014). Finance and sustainability – Resources, capabilities, and
rewards. Developments in Corporate Governance and Responsibility, 6, 19-45.
Othman, R. and Ameer, R. (2014). Institutionalization of risk management framework in
Islamic NGOs for suppressing terrorism financing: Exploratory research. Journal of Money
Laundering Control, 17(1), 96-109.
Yusoff, H., Othman, R. and Yatim, N. (2014). Culture and accountants’ perceptions on
environmental reporting practice. Business Strategy and the Environment, 23(7), 433-446.
Othman, R., Yusoff, H. and Yatim, N. (2014). Strategic framework for green accounting and
reporting in Malaysia. The Malaysian Accounting Research and Education Foundation
(MAREF) Journal. 6-8.
Othman, R.A. and Othman, R.O. (2013). Higher education institutions and social
performance: Evidence from public and private universities. International Journal of
Business and Society, 15(1), 1-18.
Othman, R., Yusoff, H. and Yatim, N. (2013). Strategic framework for green accounting and
reporting (GAR). Asia-Pacific Management and Business Application, 2(1), 39-62.
Yusoff, H., Othman, R. and Yatim, N. (2013). Accountants and environmental accounting and
reporting in Malaysia: An agent for sustainability practice? Journal of Sustainability Science
and Management, 8(1), 53-67.
Staff Journal Publications 21
Ameer, R., Othman, R. and Mahzan, N. (2012). Information asymmetry and regulatory
shortcomings in profit sharing investment accounts. International Journal of Islamic and
Middle Eastern Finance and Management, 5(4), 371-387.
Ameer, R. and Othman, R. (2012). Sustainability practices and corporate financial
performance: A study based on the top global corporations. Journal of Business Ethics,
108(1), 61-79.
Noor, I.H.M. and Othman, R. (2012). Budgetary participation: How it affects performance
and commitment. Accountancy, Business and the Public Interest, 11, 53-73.
Rashid, A.A., Ibrahim, M.K., Othman, R. and See, K.F. (2012). IC disclosures in IPO
prospectuses: Evidence from Malaysia. Journal of Intellectual Capital, 13(1), 57-80.
Othman, R. (2011). Financial reporting quality. Asian Journal of Business & Accounting, 3(1),
1-26.
Wee, S.H., Othman, R.B., Omar, N., Rahman, R.A. and Haron, N.H. (2011). Procurement
issues in Malaysia. International Journal of Public Sector Management, 24(6), 567-593.
Ameer, R. and Othman, R. (2010). Stock market reaction to bonds issuance: Evidence from
Malaysian banking sector. International Research Journal of Finance and Economics, 45, 162170.
Anuar, S. and Othman, R. (2010). Determinant of online tax payment system in Malaysia.
International Journal of Public Information System, 1, 17-32.
Dr Deborah Russell
Russell, D. (2012). Joint book review: Mintz, S.M. and Morris, R.E., ‘Ethical Obligations’ and
‘Decision Making in Accounting (2nd edition)’. Pacific Accounting Review, 24(1), 101–104.
Wright, M. and Russell, D. (2012). Some philosophical problems for service-dominant logic
in marketing. Australasian Journal of Marketing, 20(3), 218-223.
Russell, D. (2011). Why Machiavelli matters: A guide to citizenship in a democracy.
Reformation and Renaissance Review, 343-344.
Feona Sayles
Sayles, F.J. and Te Wiata, I. (2011). Mixing it up – experiences with the combined use of
technology and other methods to enhance learning. Journal of the Australasian Law
Teachers’ Association, 4(1/2), 65-80.
Sayles, F.J. (2010). Limiting law so as to respect the law: An application of limiting principles
to gang legislation. Journal of the Australasian Law Teachers’ Association, 3(1/2), 31-44.
22 Staff Journal Publications
Dr Warwick Stent
Stent, W. and Dowler, T. (2014). Early assessments of the gap between Integrated
Reporting and current corporate reporting. Meditari Accountancy Research, 23(1), http://
www.emeraldinsight.com/doi/pdfplus/10.1108/MEDAR-02-2014-0026.
Stent, W., Bradbury, M. and Hooks, J. (2013). What firms’ discretionary narrative
disclosures reveal about the adoption of international financial reporting standards.
Australian Accounting Review, 23(3), 252-263.
Stent, W., Bradbury, M. and Hooks J. (2010). IFRS in New Zealand: Effects on financial
statements and ratios. Pacific Accounting Review, 22(2), 92-107.
Associate Professor Lin Mei Tan
Tan, L.M. (2014). Understanding the tax practitioner-client relationship: Using a role theory
framework. Procedia – Social and Behavioural Sciences, 164, 242-247.
Tan, L.M. and Liu, X. (2014).Curbing the consumption of soft drinks in New Zealand – Is tax
the solution? New Zealand Journal of Taxation Law and Policy, 20(2), 203-222.
Tan, L.M., Braithwaite, V. and Reinhart, M. (2014). Why do small business taxpayers stay
with their practitioners? Trust, competence and aggressive advice. International Small
Business Journal, 30 October, DOI:10.1177/0266242614555556.
Lai, M.L., Muzairi, S.O. and Tan, L.M. (2013). Transfer pricing tax audits in Asia Pacific: The
case of MNEs in Malaysia. Australian Tax Forum, 28(3), 479-498.
Sawyer, A. and Tan, L.M. (2013). Editorial. New Zealand Journal of Taxation Law and Policy,
19(1), 3-9; 19(2), 70-74; 19(3), 177-182; and 19(4), 274-278.
Tan, L.M. (2012). Using on-line assessments in distance learning taxation course: Effects on
students’ performance. Journal of the Australasian Tax Teachers Association, 7(1), 153-170.
Sawyer, A. and Tan, L.M. (2012). Editorial. New Zealand Journal of Taxation Law and Policy,
18(1), 4-11.
Sawyer, A. and Tan, L.M. (2011). Editorial. New Zealand Journal of Taxation Law and Policy,
17(1), 5-11; 17(2), 141-144; and 17(3), 238-244.
Tan, L.M. (2011). Giving advice under ambiguity in a tax setting. Australian Tax Forum, 26(1),
73-101.
Staff Journal Publications 23
Tan, L.M. and Braithwaite, V. (2011). Agreement with tax practitioners' advice under tax law
ambiguity. New Zealand Journal of Taxation Law and Policy, 17(3), 267-288.
Tan, L.M. and Laswad, F. (2011). Exploring the impact of students' learning style on
performance in taxation. Journal of the Australasian Tax Teachers Association, 6(1), 152169.
Tan, L.M. (2010). What taxpayers want from tax practitioners. The Chartered Accountants’
Journal, 89(2), 32-33.
Tan, L.M. (2010). A technically proficient tax practitioner is what we want! Taxation Today,
28, 3-7.
Sawyer, A. and Tan, L.M. (2010). Editorial. New Zealand Journal of Taxation Law and Policy,
16(1), 4-10; and 16(2), 137-143.
Associate Professor Lindsay Trotman
Berkahn, M. and Trotman, L. (2014). Unconscionability and consumer law reform in New
Zealand. Competition & Consumer Law Journal , 21(3), 248-263.
Berkahn, M. and Trotman, L. (2013). Progress with New Zealand's consumer law reform.
Australian Journal of Competition and Consumer Law, 21, 228-236.
Trotman, L. and Wilson, D. (2011). New Zealand's highest court considers taking advantage
of market power to deter competition. Australian Journal of Competition and Consumer
Law, 19(1), 76-80.
Trotman, L. and Wilson, D. (2011). New Zealand considers consumer law reform. Australian
Journal of Competition and Consumer Law, 19(4), 305-311.
Trotman, L. and Wilson, D. (2010). Stairway from heaven: s 9FTA. New Zealand Law
Journal, September, 310-312.
Trotman, L. and Wilson, D. (2010). New Zealand considers criminalising cartels. Trade
Practices Law Journal, 18(2), 138-142.
24 Staff Journal Publications
PhD Research and Discussion Paper Series
Abstracts of PhD Research in Progress
Fawad Ahmad
Disclosure quality, audit fee and market performance of firms connected with power
sources
Organisations often form ties with sources of power to attain an indirect authority to
influence others outside the organisation (Hillman, 2005). Prior literature has identified
political institutions as the main sources of power, therefore, companies connected to
politicians. My thesis is based on the argument that political institutions are not the only
source of power. For example, Bhave and Kingstone (2010) identify the Pakistan Army as
another source of power. Siddiqa (2007) argues that Pakistan military controls 7% of the
national GDP, controls one third of heavy manufacturing, and controls 6-7% of private
sector assets. Similarly, Khwaja and Mian (2005) argue that regardless of their 42% higher
default rate, politically connected firms in Pakistan are preferentially treated by banks in
terms of access to credit. My thesis aims to examine the relative differences in disclosure
quality, audit fee, directors’ remuneration, and market performance of firms connected to
the two (the political and the army) parallel power sources.
Oyuntsend Chagnaadorj
Income statement classification by International Financial Reporting Standards (IFRS): The
prediction of earnings and component shifting
This study investigates the International Financial Reporting Standards income statement
classifications related to Other Comprehensive Income (OCI) and Discontinued Operations
(DCO). These classifications give managers the discretion to shift expenses within
comprehensive income. I examine if these classifications improve the forecasting of
profitability or whether these classifications are opportunistically used by managers. This
topic is academically motivated by Accounting classification and the predictive content of
earnings by Fairfield, Sweeney and Yohn (1996) and Earnings management using
classification shifting: An examination of core earnings and special items by McVay (2006).
This will be the first study that combines the methodologies in both these papers and also
applies them to discontinued operations and items of other comprehensive income. The
study is professionally motivated because the International Accounting Standards Board has
a project on performance reporting. Items of OCI are part of the discussions on the revision
of the conceptual framework. Data will be collected from the ASX listed companies’
comprehensive income statements between 2005 and 2013. There are more than 2000
companies listed in the ASX and the total sample will be around 18000 firm/year data
(2000*9years).
PhD Research and Discussion Paper Series 25
Frances Chua
Disclosure of corporate code of ethics
There have been increasing calls for corporate governance reforms in countries engaged in
capitalistic pursuits in the past few decades. Subsumed in these calls is the drive to restore
public interest and to promote better ethics among business professionals. In an era of
increasing emphasis on corporate accountability, pressures for corporate betterment come
not only from those who purportedly have a “stake” in corporations but also from the
corporations themselves. This is reflected in the increasing number of corporations
producing codes of ethics to show their ethical commitments.
Research into corporate codes of ethics has identified a variety of reasons why corporations
produce codes of ethics. Most of such reasons tend to be functional and descriptive in
nature and are not sufficiently insightful in their explanations. The purpose of this study is to
go beyond functionality and provide a better understanding of the underlying reasons for
ethical disclosures by corporations. Institutional theory is adopted to explain the conceptual
component of the study, which includes a critical examination of the intricate relationships
between business ethics and trust, the pressures confronting corporations, the prevalence
of corporate codes of ethics, and the various reasons for code adoption. A set of
propositions focused on the underlying reasons for code disclosures by companies is
developed and their validity will be tested empirically by examining the ethics disclosures of
the top 1000 U.S. companies between 2000 and 2010. It is hoped that such an analysis will
help to explain the actions taken by the corporations to increase their ethics and trust
propensity in light of regulatory guidance and any other motivations.
Varsha Kashyap
Firms’ financial accounting and assurance practices under Australian Carbon Tax and New
Zealand’s Emission Trading Scheme: An exploratory study
The purpose of this study is to survey the carbon financial accounting practices of the
companies affected under Australian Carbon Tax and New Zealand’s Emission Trading
Scheme (ETS). It will present the findings as guidance on carbon financial accounting in the
absence of a uniform standard. Added to this survey will be an examination of the relation
between (1) firms’ characteristics; (2) firms’ carbon emission levels carbon emissions related
disclosures and the way carbon accounting is being conducted in the affected companies.
The findings presented by this study will be useful for establishing a guideline for
accountants and auditors to help affected companies financially account for carbon
allowances. The findings will also be useful to accounting policy makers in understanding
how and why the affected companies financially account for their carbon allowances in a
certain way. This can further help the accounting policy makers in developing a uniform
carbon financial accounting guidance, given that IASB is yet to issue draft guidance on the
financial accounting of carbon emission. Lastly, with the scant amount of literature available
26 PhD Research and Discussion Paper Series
in the field of financial accounting and assurance of carbon emissions under Carbon Tax and
ETS, this project will also give meaningful insight to academics and researchers to further
their studies into this subject.
Mohammed Al Mallek
The perception of the needs for generic skills among accounting graduates, accounting
educators and employers: A comparison between Saudi Arabia and New Zealand
With the development in economic environment and technologies as well as an increase in
business challenges, employers have increasingly emphasised the need for accounting
graduates to acquire generic skills at tertiary education. However, an overview of the
literature on generic skills suggest that generic skills developed within accounting education
courses do not match market requirements (e.g. Albrecht and Sack, 2000; De Lange et al.,
2006; Hawkers, 2003). Generic skills are certainly of importance to accounting graduates as
they help them to stand out among other job seekers and advance their careers (Awe,
2014). The aim of this study is to examine and compare the perceptions of accounting
graduates, accounting educators and employers on generic skills in New Zealand (a
developed country) and Saudi Arabia (a developing country). First, it will explore what do
accounting lecturers provide in developing generic skills in the university and what they
believe that accounting graduates receive and require in terms of generic skills that can
meet the needs of Saudi and New Zealand employers. Second, this study will identify the
most important generic skills for accounting graduates, and whether they achieve them at
the university and whether these skills meet the expectations of employers. Third, it will
examine from the Saudi and New Zealand employers’ perspective what they expect
accounting graduates should have in terms of generic skills, to satisfy workplace
requirements. A conceptual framework of generic skills is developed for this study.
The study will contribute to the literature an understanding of the perceptions of the
importance of generic skills by employers, accounting educators, accounting graduates in
two different countries with different cultural dimensions (Hofstede’s cultural dimension
theory) and economic development. Moreover, this study would contribute to bridging the
gap between education at university and the workplace in the development of generic skills
of accounting graduates.
Abdul Haris Muhammadi
Related party transactions, political connections, and financial reporting quality in
Indonesia
The recent corporate collapses in the US and other parts of the world have caused serious
concerns about the credibility of financial reporting. The low quality of financial reporting is
caused by corporate frauds and manipulation. One of the mechanisms used by companies
to conduct those fraudulent activities is through related party transactions (RPTs). Concerns
PhD Research and Discussion Paper Series 27
are raised for RPTs because RPTs might not take place in arm’s length conditions (McCahery
& Vermeulen, 2005) and the dominant company might use its power to arrange transactions
with its less dominant affiliates so that the former might achieve income reporting
objectives (Thomas, Herrmann, & Inoue, 2004). The motivation for this study relates to
some unique institutional features of Indonesia. Indonesia has a high concentration on
ownership which might have a negative impact on corporate governance (Claessens,
Djankov, & Lang, 2000) and reliability of accounting information (Fan & Wong, 2002). In
addition, it is quite common practice in Indonesia that most of top management is
connected to the family of controlling shareholders (Claessens et al., 2000) so that the
agency problem is not between shareholders and management but between controlling
shareholders and minority interests in the form of expropriation (Claessens, Djankov, Fan, &
Lang, 1999; Porta, Lopez-de-Silanes, & Shleifer, 1999; Utama & Utama, 2014). Further,
Fisman (2001) claims that the values of some firms in Indonesia are highly influenced by
political connections.
The objective of the study is to broaden understanding of the effect of RPTs as a mechanism
for tunnelling or propping up, conducted by politically connected firms in Indonesia.
Different from previous studies on RPTs, political connections and audit quality issues will be
considered. Since RPTs conducted by affiliated companies in an environment of strong
political connections raise doubt about the credibility of published financial statements, it is
important to understand whether external auditing as a corporate governance mechanism
helps alleviate some of the concerns associated with low quality financial reporting. The
outcome of this study will provide analyses and evidence about whether RPTs are being
used by controlling shareholders to manage earnings of their listed firms in the Indonesian
Stock Exchange, so that the users of financial statements might be able to evaluate the
quality of earnings of the politically connected firms. In addition, the research will shed light
on the governance role played by external auditors for ensuring credible financial reporting
in Indonesia.
Feona Sayles
Patching up the differences: An exploration of gang identity in Whanganui
This research will explore adult NZ gang identity and the ways that visible signs of this
identity have been interpreted by members of the Whanganui community. This research
arose as a result of the District Council (Prohibition of Gang Insignia) Act 2009 (‘Gang
Insignia Act 2009’) which allows the Whanganui District Council to make bylaws prohibiting
the wearing of gang insignia in certain areas.
The ‘Gang Insignia Act 2009’ reflects a view that the wearing of gang insignia should be
considered a social problem that requires legal intervention. My research will adopt a social
constructionist perspective and will seek to discover the meanings attributed to gang
insignia by members of the Whanganui community, how these meanings have developed,
and the consequences arising from adopting the legislative meaning. My research will
involve an analysis of media representations of ‘gangs’ alongside semi-structured interviews
with gang members, the public, and other relevant parties in Whanganui.
28 PhD Research and Discussion Paper Series
Trish O’Sullivan
Online shopping: Pearls and pitfalls for New Zealand consumers – How to increase
consumer protection and confidence
The general theme of my study will be to identify the legal issues faced by consumers
shopping online and to develop ideas for improving consumer protection and confidence in
online shopping. An increase in consumer confidence should lead to an increase in the levels
of retail shopping online which would have flow-on economic benefits.
Recent reports and surveys in New Zealand and Australia show that online shopping
currently makes up 5-6% of all retail shopping and increased by around 12% in Australia in
the 12 months ending in July 2011. With the level at between 5 and 6 % of all retail
shopping there is scope for significant further growth in online shopping. Online shopping
has significant economic benefits for retailers – among other things, they do not need to
lease expensive retail space, they have reduced overhead costs and their customers can
shop all hours. These benefits can lead to reduced prices for consumers and more shopping
choices.
An OECD report released in November 2009 notes, “Given the significant benefits of ecommerce to the economy and to consumers, it is important for governments and
stakeholders to work together to ensure that the benefits are fully realised, which includes
finding ways to boost consumer confidence in online transactions.”
PhD Research and Discussion Paper Series 29
Discussion Paper Series
Editor: Professor Jill Hooks
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 opinion.
All discussion papers are quality-assured, being formally peer-reviewed prior to publication.
Views expressed are those of the authors, and are not necessarily shared by the School of
Accountancy.
Normally discussion papers may be freely quoted or reproduced provided proper reference
to the author and source is given. When a discussion paper is issued on a restricted basis,
notice of an embargo on quotation/reproduction will appear on this page.
Abstracts of discussion papers, and most full papers are available, as pdf documents, at our
school’s webpage.
The Discussion Paper Series started in 1981. A list of all discussion papers published by the
School is available at the back of each discussion paper. A hard copy of any full paper,
provided it is in stock, may be obtained from:
Sim Loo
School of Accountancy
Private Bag 11-222
Massey University
Palmerston North 4442
New Zealand
Email: [email protected]
For more details of the Discussion Paper Series, visit our School’s website:
http://www.massey.ac.nz/massey/learning/colleges/college-business/school-accountancy
/research/discussion-papers/discussion-papers_home.cfm
30 PhD Research and Discussion Paper Series
Research Seminar Series
The School of Accountancy Research Seminar Series provides a valuable forum for
researchers to share their research ideas, findings and policy recommendations in a variety
of areas of accounting and business law. In this way they can share their ideas with, and
receive feedback from, the academic community as well as the wider public, including
professionals. By providing an informal atmosphere that allows for active discussion, the
seminar series is designed to benefit not only the presenters but also the participants. In
addition, for members of the Institute of Chartered Accountants of New Zealand,
attendance at the Seminar Series qualifies as Structured Continuing Professional
Development (CPD).
Working Papers presented are available at the venue or from the website in PDF format or
from Natalie Snyders (Albany), Inez Goldsworthy (Manawatu), and Nikki Batten
(Wellington).
Seminars are usually held on Wednesday from 12pm to 1pm. Subject to availability of a
suitable time slot, the School will contribute towards travel costs and accommodation
(where appropriate) for visiting speakers from outside Albany and Manawatu.
If you wish to present a paper in the series, please contact the appropriate seminar
convenor.
Research Seminar Series Convenors
Albany
Trish O’Sullivan
School of Accountancy
Massey University
Private Bag 102 904
North Shore Mail Centre
New Zealand
[email protected]
Manawatu
Assoc Prof Lin Mei Tan
School of Accountancy
Massey University
Private Bag 11 222
Palmerston North
New Zealand
[email protected]
PhD Research and Discussion Paper Series 31
2014 Research Seminar Series, Albany Campus
Date
Presenter
Title
24 March
Pieter Conradie CA (SA) Programme Director:
Integrated Reporting at
University of Pretoria in South
Africa
Integrated reporting in practice in South Africa
11 June
Abdul Haris Muhammadi
Fawad Ahmad
Muhammad Shahin
2 July
Trish O’Sullivan
23 July
Abdul Haris Muhammadi
Xueying Wei
3 September
8 October
Postgraduate Student Proposals:
Political connections – Indonesia
Political connections – Pakistan
IFRS, accounting complexity and audit fee
Online shopping and consumers – A review of New
Zealand and Australian website terms and conditions
PhD Proposal Presentation – Confirmation Committee:
Political connections – Indonesia
110.799 Proposal Presentation:
The quality of accrual-earnings and earnings conservatism
of local governments in New Zealand
Siata Tavite
An exploration of accountability and integrated thinking in
a Tongan not-for-profit organisation
Warwick Stent
Early assessments of the gap between integrated reporting
and current corporate reporting processes
Paul Dunmore
Some models for the evolution of financial statement data
32 PhD Research and Discussion Paper Series
2014 Research Seminar Series, Manawatu Campus
Date
Presenter
Title
12 February
Lynley Woodward
New Zealand small business owners’
attitudes on GST compliance
13 May
Mohammed Al Mallek
PhD student
The perception of the needs for generic skills among
accounting graduates, accounting educators and
employers: A comparison between Saudi Arabia and New
Zealand
26 October
Associate Professor Gehan
Gunasekara, Department of
Commercial Law, University of
Auckland Business School
Mass surveillance, hacked e-mails and bloggers: Is there
any privacy left?
10 December
Miao Zhang
A literature review on accounting treatment of heritage
assets and some evidence from Auckland
Massey Business School PhD Symposiums
The PhD Symposiums held in November in Albany and Palmerston North were a resounding
success with the students. A total of 50 PhD Candidates presented their research in either
parallel or plenary sessions, or in poster form. The students found the afternoon workshops
presented by staff particularly useful and also enjoyed the opportunity to meet and learn
about other candidates’ research. A special note of thanks to the following SoA staff for
taking the time to sit on feedback panels and deliver workshops: Jill Hooks, Ahsan Habib,
Warwick Stent, Jaiyan Jiang, Borhan Bhuiyan, and Lei (Charlie) Cai.
PhD Research and Discussion Paper Series 33
Other Staff Research Activities 2014
Co-editor of Journal
Hooks, J.
Pacific Accounting Review
Tan, L.M.
New Zealand Journal of Taxation Law and Policy
Trotman, L.
Australian Journal of Competition and Consumer Law (New
Zealand Section)
Associate Editor
Bhuiyan, B
Journal of Accounting, Finance and Economics
Global Review of Accounting and Finance
Guest Editor
Othman R.
Research in Accounting and Emerging Economies (Vol. 15)
Board of Advisors
Tan, L.M. (Chair)
Taxation Today Journal
Members of Editorial Boards
Bradbury, M.
Abacus
Accounting and Finance
Australian Accounting Review
Journal of Contemporary Accounting and Economics
Journal of Accounting and Public Policy
Journal of Accounting Education
Meditari Accountancy Research
New Zealand Journal of Taxation Law and Policy
Pacific Accounting Review
Laswad, F.
Accounting Education, An International Journal
Journal of Financial Reporting and Accounting
Pacific Accounting Review
Stent, W.
Meditari Accountancy Research Journal
34 Research Activities
Editorial Advisory Board
Dunmore, P.
Journal of Accounting and Organizational Change
Hu, Y.Y.
Journal of Humanistics and Social Sciences (JHSS)
Othman, R.
Journal of Financial Reporting and Accounting
New Accountant USA (International Edition)
Reviewers/Referees
Bhuiyan, B.
Accounting Research Journal
Corporate Governance: An International Review
Managerial Auditing Journal
Pacific Accounting Review
Accounting Research Journal
Berkahn, M.
Bond Law Review
Singapore Academy of Law Journal
Journal of the Australasian Law Teachers’ Association
Botica Redmayne, R.
International Journal of Auditing
Pacific Accounting Review
Meditari Accountancy Research
Bradbury, M.
Accounting and Finance
Accounting Horizons
Accounting in Europe
Journal of Accounting Education
Journal of Contemporary Accounting and Economics
Managerial Auditing Journal
Meditari Accountancy Research
Cai, L.
Pacific Accounting Review
Chua, F.
Pacific Accounting Review
Dunmore, P.
Abacus
Hawkes, L.C.
Accounting Education: An International Journal
Accounting Research Journal
Research Activities 35
Hooks, J.J.
Accounting and Finance Journal
Accounting, Auditing and Accountability Journal
Accounting Research Journal
Qualitative Research in Accounting and Management
Accounting and Business Research Journal
Accounting History
NZ Journal of Applied Business Research
Hu, Y.Y.
Pacific Accounting Review
Asian Review of Accounting
Universal Journal of Accounting and Finance
Jiang, H.
The International Journal of Auditing
Kirk, N.E.
Accounting, Accountability and Performance
Qualitative Research in Accounting and Management
Laswad, F.
Accounting Education, An International Journal
Journal of Accounting in Emerging Economies
Pacific-Basin Finance Journal
Nath, N.
Fijian Studies Journal (Fiji)
Journal of Accounting & Organizational Change
Pacific Accounting Review
Journal of Management Study
Qualitative Research in Accounting and Management
Othman, R.
Journal of Accounting in Emerging Economies
Corporate Governance: The International Journal of
Business in Society
Voluntas: International Journal of Voluntary and Non-profit
Organizations
Stent, W.J.
Pacific Accounting Review
Meditari Accountancy Research
Tan, L.M.
Accounting Education: An International Journal
E-journal of Tax Research
International Journal of Learning and Change
Journal of the Australasian Tax Teachers Association
New Zealand Journal of Taxation Law and Policy
Trotman, L.G.S.
New Zealand Business Law Quarterly
Wickramasinghe, J.
Accounting Research Journal
36 Research Activities
Discussants/Moderators
Bhuiyan, B .
Discussant, Auckland Regional Accounting Conference,
Auckland, NZ, 4 December.
Botica Redmayne, N.
Discussant for paper titled ‘Putting accounting where it is not
wanted: Local government practitioners’ views on accounting
for land under roads’ by Hassan M.A. Elhawary and Brian West,
AFAANZ 2014 Conference, 6-8 July , Auckland, NZ
Discussant for the paper titled ‘Longer term audit costs of IFRS
and the differential impact of implied auditor cost structures’
by Tom Scott (UoA), Auckland Region Accounting Conference,
University of Auckland, 4 December.
Reviewer for AFAANZ 2014 Conference papers:




Putting accounting where it is not wanted: Local
government practitioners’ views on accounting for land
under roads.
Public oversight of audit firms: The slippery slope of
regulation
Auditor client’s market power and the pricing of audit
services
Understanding assurance in the Australian self-managed
superannuation fund industry)
External moderator for the Open Polytechnic for 71.301
Advanced Financial Accounting.
Independent academic reviewer for the Institute of Chartered
Accountants Australia - Chartered Accountant Programme –
Audit and Assurance exams.
Hooks, J.
Discussant: ‘Freedom of religion and external accountability:
internal auditing and its implications within the Seventh-day
Adventist Church’, AFAANZ Conference, July.
Stent, W.
Convenor and moderator of “Integrated Reporting/ The future
of corporate reporting”, a panel discussion by leaders of the
accounting profession in New Zealand, Massey, Wellington, 21
May.
Tan, L. M.
Chaired a tax session at the International Conference on
Accounting Studies, 18-20 August, Kuala Lumpur, Malaysia
Research Activities 37
Guest Speakers
Bhuiyan, B.
Massey University PhD Research Symposium, Auckland, 12
November
Bradbury, M.
International Accounting Standards Board (IASB) Research
Forum (in conjunction with Accounting and Business Research),
Said School of Business, University of Oxford, October
Hooks, J.
Qualitative Research in Accounting special interest group.
Presentation: ‘How to get qualitative research published in
Pacific Accounting Review journal’, AFAANZ Conference, July 2
Editors’ Panel at the 4th NZ Sustainability Accounting Research
Symposium, 29 August
Stent, W.
Massey University PhD Research Symposium, Auckland, 12
November
.
Masters Examiners
Bhuiyan, B.
Masters Thesis, School of Accountancy, Massey University,
Albany Campus, 20 September
Hu, Y.
MBA Research Reports, Massey University, December 2014
PhD Examiners
Bradbury, M.
PhD, The Australian National University, ‘The impact of the
global financial crisis o the comparative value relevance of
GAAP versus non-GAAP earnings
PhD, The University of Auckland, ‘Firm’s choices to cross-list
stocks on the U.S. and the U.K. markets: An earnings quality
perspective’,
PhD, Victoria University of Wellington, ‘Financial reporting by
small and medium sized entities in Mongolia and the
International Financial Reporting Standard for Small and
Medium Sized Entities’
Dunmore, P.
38 Research Activities
PhD, Department of Accounting Economics and Finance,
Lincoln University, March
Tan, L. M.
Massey Business School and Law, Canterbury University, 20
February
Business Law, Griffith Business School, Griffith University, 24
September
Visiting Professor to a University
Dunmore, P.
Visitor Professor, Discipline of Finance, University of Sydney,
17-28 November
Participants in other Educational and Research Activities
Botica Redmayne, N.
Co-organiser of the AFAANZ Assurance and Auditing SIG
meeting on 6 July 2014, Auckland.
External moderator for the Open Polytechnic on the paper
71301 Advanced Financial Accounting.
Independent academic reviewer for the Institute of Chartered
Accountants Australia - Chartered Accountant Programme –
Audit and Assurance exams.
Bradbury, M.
Convening Committee, Quantitative Accounting Research
Symposium.
Resident Faculty at Accounting and Finance Association of
Australia and New Zealand Doctorial Consortium.
Scientific Committee, IAAER Conference.
Dunmore. P.
International Steering Committee for MEAFA (Methodological
and Empirical Advances in Financial Analysis), University of
Sydney.
Stent, W.
Facilitator Massey Business School Big Issues in Business Series:
Integrated Reporting Event, 21 May, Massey Wellington
campus.
Warwick assembled an impressive group of industry leaders to
make up our forum panel: Jane Diplock (past Securities
Commission and IOSCO chair), Murray Jack (Deloitte chair and
FMA board member), Mark Yeoman (NZ Post CFO), and
Graeme Mitchell (new XRB chair).
Research Activities 39
The PhD Symposiums held in November in Albany and Palmerston North were a resounding
success with the students. A total of 50 PhD Candidates presented their research in either
posters, parallel or plenary sessions. The students found the afternoon workshops
presented by staff particularly useful and also enjoyed the opportunity to meet and learn
about other candidates’ research.
A special note of thanks to the following SoA staff for taking the time to sit on feedback
panels and deliver workshops: Jill Hooks, Ahsan Habib, Warwick Stent, Haiyan Jiang, Borhan
Bhuiyan, and Lei (Charlie) Cai.
Jill Hooks was the chairperson and on the panel for a parallel session in which seven
students presented their PhD research. Charlie Cai took part in the symposium panel and
ran a workshop titled ‘PhD journey at Massey and how to complete on time'.
40 Research Activities
Research Funding, Awards and Nominations 2014
Awards and Nominations
Haiyan Jiang‘s paper ‘Analyst earnings forecasts and stock price synchronicity – A
regulatory perspective from China’ won the Best Quantitative Paper Award at the Auckland
Regional Accounting (ARA) Conference 4 December 2014 in Auckland. This paper was coauthored.
The New Zealand External Reporting Board (XRB) advised the bidding/research team of
Fawzi Laswad, Nives Botica Redmayne, Charlie Cai and Warwick Stent that: “Massey
University is our preferred researcher for our research project on Researching Information
Needs of Users of New Zealand Capital Market Entity Financial Reports”. This project starts
in February 2015 and continues for the best part of the year.
Dr Nives Botica Redmayne has been appointed as a councillor on the Council of accounting
professional body, Chartered Accountants Australia and New Zealand, for the term 1
January 2015 to 31 December 2017.
Dr Nives Botica Redmayne has also been approved and appointed by the New Zealand
Financial Market Authority (FMA) to the Auditor Regulation Advisory Group (ARAG) and
delegated under the Crown Entities Act 2004 to carry out audit quality reviews of New
Zealand licensed auditors on FMA’s behalf.
Research Funding
Nives Botica Redmayne
Research project titled: ‘Accounting and financial reporting reform as a means for
strengthening the development of efficient public sector financial management in Croatia’,
on which Nives is the international researcher/expert, was accepted for funding by the
Croatian Science Foundation and supported by EU this month. This was in competition with
900 other proposed projects. This project is for 48 months and valued at approximately NZ
$130,000.
Research project titled: ‘Increased audit regulation – higher audit cost and market
concentration – true or false?’, in collaboration with Prof Elizabeth Carson from the
University of New South Wales, received a research grant from CPA.
Research Funding, Awards and Nominations
41
School of Accountancy Prizes
Congratulations to all the students winning prizes in the 2014 prizegiving ceremonies and
thank-you to the sponsors for their support.
Albany Campus
Sponsor
Prize Name
Recipient
ACCA Australia & New
Zealand Ltd
ACCA Prize in Accounting 110.109
Meghna Gupta
ACCA Australia & New
Zealand Ltd
ACCA Prize in Accounting 110.209
Suping Shi
BDO Auckland
BDO Auckland Award for Top Student in
Advanced Financial Accounting – Albany
Campus
Zhong Wan
Chartered Institute of
Management Accountants
Chartered Institute of Management
Xiaoxiao Guan
Accountants 200 level Prize in Management
Accounting - Albany Campus
Chartered Institute of
Management Accountants
Chartered Institute of Management
Stephanie Boyd
Accountants 300 level Prize in Management
Accounting - Manawatu/Wellington
Campus
Chartered Institute of
Management Accountants
CIMA - R Wijeyesekera Memorial Prize in
Accounting
Zhong Wan
CPA Australia
CPA Australia prize for Most Outstanding
3rd year Student Majoring in Accountancy
Zhong Wan
CPA Australia
CPA Australia Top First Year Accountancy
Prize
Na Meng
CPA Australia
CPA Australia Prize in Accounting
Information Systems
Olivia Lukardi
Deloitte (Auckland)
Deloitte (Auckland) Prize for Most
Outstanding Student in Professional
Accountancy (Audit and Taxation)
Zhong Wan
New Zealand Institute of
Chartered Accountants
New Zealand Institute of Chartered
Accountants First Year Accountancy Prize –
Albany Campus
Takumi Nomura
42 Research Funding, Awards and Nominations
Katie Mackereth
Sponsor
Prize Name
Recipient
New Zealand Institute of
Chartered Accountants
New Zealand Institute of Chartered
Accountants Second Year Accountancy
Prize – Albany Campus
Alayne Fraser
New Zealand Institute of Chartered
Accountants Third Year Accountancy Prize –
Albany campus
Zhong Wan
New Zealand Institute of
Chartered Accountants
New Zealand Institute of Chartered
Accountants First Year Accountancy Prize –
Distance Mode
Patrick Dixon
New Zealand Institute of
Chartered Accountants
New Zealand Institute of Chartered
Accountants Fourth Year Accountancy Prize
Oyuntsend Chagnaadorj
New Zealand Institute of
Chartered Accountants
Olivia Lukardi
Angela Aitken
Saia Moeakiola
New Zealand Institute of
Chartered Accountants
New Zealand Institute of Chartered
Accountants Prize for 110.703
Management Accounting and Decision
Making
Bernard Gardiner
School of Accountancy
School of Accountancy Distinguished Prize
in Advanced Auditing – 110.379
Zhong Wan
Thomson Reuters
Thomson Reuters Prize in Taxation Distance Mode
Katrina Geerlofs
Tony Drakeford Memorial
Trust
Tony Drakeford Memorial Trust Prize for
110.303 Integrative Accounting
Zhong Wan
Tony Drakeford Memorial
Trust
Tony Drakeford Memorial Trust Prize for
Top Accountancy Graduate
Zhong Wan
Sponsor
Prize Name
Recipient
ACCA Australia & New
Zealand Ltd
ACCA Prize for Most Outstanding 2nd year
Student Majoring in Accountancy
Ravi Patel
BDO Central (NI)
BDO Central (NI) Award for Top Student in
Advanced Financial Accounting –
Manawatu Campus
Daniel Simpson
Bennetts
Bennetts University Book Centre Prize for
110.229 Management Accounting
Ravi Patel
Manawatu Campus
Research Funding, Awards and Nominations
43
Sponsor
Prize Name
Recipient
CCH New Zealand
CCH Prize in Advanced Taxation
Jinghua Li
CCH New Zealand
CCH Prize in the Law of Business
Organisations
Charlotte Johansen
Chartered Institute of
Management Accountants
Chartered Institute of Management
Julie Hartley
Accountants 200 level Prize in Management
Accounting (Manawatu/Wellington
Campus)
Cooper Rapley
Cooper Rapley Prize – 155.210 Commercial
Law
Charlotte Johansen
KPMG (Wellington)
KPMG Prize in Advanced Auditing
April Close
New Zealand Institute of
Chartered Accountants
New Zealand Institute of Chartered
Accountants First Year Accountancy Prize –
Manawatu Campus
Nadine van der Spuy
New Zealand Institute of Chartered
Accountants Second Year Accountancy
Prize – Manawatu Campus
Ravi Patel
New Zealand Institute of Chartered
Accountants Third Year Accountancy Prize –
Manawatu Campus
April Close
New Zealand Institute of
Chartered Accountants
New Zealand Institute of Chartered
Accountants Third Year Accountancy Prize –
Distance Mode
Tracey Herbert
School of Accountancy
School of Accountancy Distinguished Prize
in Advanced Taxation – 110.389
Jinghua Li
Thomson Reuters
Thomson Reuters Prize in Taxation Internal Mode
Bernadette Mullan
Sponsor
Prize Name
Recipient
New Zealand Institute of
Chartered Accountants
New Zealand Institute of Chartered
Accountants First Year Accountancy Prize –
Distance
Kelly Smith
New Zealand Institute of
Chartered Accountants
New Zealand Institute of Chartered
Accountants Second Year Accountancy
Robert Barr
New Zealand Institute of
Chartered Accountants
New Zealand Institute of
Chartered Accountants
Carl Gray
Charlotte Johansen
Kirsty Tie
Wellington Campus
44 Research Funding, Awards and Nominations
Prizes – Distance
Simon Dunlop
New Zealand Institute of
Chartered Accountants
New Zealand Institute of Chartered
Accountants Third Year Accountancy Prize –
Distance
Cameron Stewart
New Zealand Institute of
Chartered Accountants
New Zealand Institute of Chartered
Accountants Prize for 110.702 Financial
Accounting and Reporting
Gina Chapman
PJC Farron
PJC Farron Prize for Third Year Accounting
Information Systems
Susan Harvison
Research Funding, Awards and Nominations
45
Executive Insight Programme 2014
The Executive Insight Programme is run on each campus with the local branch of the New
Zealand Institute of Chartered Accountants (Chartered Accountants Australia and New
Zealand). The programme aims to give students insight into executive roles and the
commercial decision-making process, and to broaden their views of potential career paths in
accounting-related functions. Each participant works with a carefully selected host
organisation over a three-day period, usually late in August. Participants receive a certificate
on successful completion of the programme, but usually find that the main benefits are the
contacts that they make and the insights that they gain into how organisations actually
work. In 2014 the programme was in its thirteenth consecutive year.
Participants with representatives of their host organisations.
The contact people for the Executive Insight Programme on Albany and Manawatu
campuses are:
Albany Campus
Massey Contact: Professor Jill Hooks
Chartered Accountants Australia and New Zealand Branch: Auckland
Manawatu Campus
Massey Contact: Dr Nives Botica-Redmayne
Chartered Accountants Australia and New Zealand Branch: Manawatu
46 Research Funding, Awards and Nominations
School Highlights 2014
31 January
Starting 2014 on a happy note, the School staff on the Manawatu Campus celebrated
Chinese New Year, welcoming the year of the horse. Gong Xi Fa Cai (Happy and Prosperous
New Year).
2 February
The School welcomes two new staff to the Albany campus, Associate Professor Ahsan Habib
and Dr Haiyan Jiang. In the first semester Dr Habib will be teaching 110.209 and Dr Jiang will
be teaching 110.309.
Photos left to right: Dr Habib and Dr Jiang
27 February
Massey University Rankings
Accountancy is one of three subjects at Massey University rated in the top 100 by
Quacquarelli Symonds (QS) (http://www.topuniversities.com/qs-world-university-rankings).
School Highlights 2014 47
A comparison of the world’s top 800 universities overall is completed annually by QS World
University Rankings® – comparing the ranking of universities in a specific region, by subject
area, or based on factors such as reputation or research citations. First compiled in 2004,
the QS World University Rankings currently considers over 2,000 institutions, and ranks over
800. The top 400 are ranked individually, whereas those placed 401 and over are ranked in
groups. Since 2013, these rankings are based on the results of their global academic and
employer surveys and research metrics extracted from Scopus, operating on the same
principles as for the QS World University Rankings by Subject. They also receive significant
coverage in many national and international newspapers and media.
Table of Accounting and Finance (Massey University) Ranking
Survey Indices 2014
Academic Reputation
Employer Reputation
Citations per Paper
H-index Citations
Subject
Accounting and Finance
Score
50.50
79.50
63.40
66.70
Rank
51-100
7 April
Prizes and Dean's List
Prize awarding ceremonies of the Academic Excellence Prizes and Dean's List were held at
Albany Campus on 7 April, at Manawatu Campus on 12 May and Wellington Campus on 28
May 2014. Congratulations to all the recipients.
Photo shows prize winner Zhong Wan with Prof Ted Zorn and Prof Jill Hooks at the Albany ceremony.
48 School Highlights 2014
Prize winner, Ravi Patel with Dr Lin Mei Tan and Prof Ted Zorn at the Manawatu ceremony.
Prize winner Charlotte Johansen with Assoc Prof Lindsay Trotman and Prof Ted Zorn at the Manawatu ceremony
Staff of the School with prize winners at the Manawatu campus ceremony
Head of School Prof Fawzi Laswad with prize winner at the Wellington ceremony
School Highlights 2014 49
May
2014 Graduation
Graduation ceremonies were held on 8 April at Albany Campus and 12 May at the
Palmerston North Campus. Congratulations to all the accountancy graduates who received
their degrees at Massey's graduation ceremonies. A recording of accountancy graduates
receiving their degrees at the graduation ceremony (Auckland, 8 April 2014) is available on
our webpage.
July
CPA Accreditation
Certified Practising Accountants Australia (CPA Australia) re-accredits the accountancy
programmes at Massey University for another five years. The successful accountancy
programmes are: Bachelor of Accountancy [BAcc]
 Bachelor of Business Studies (Accountancy) [BBS(Accountancy)]
 Master of Professional Accounting and Finance [MPAF]
4 July
Trans Tasman Chartered Accountants Launch New Brand amalgamating ICANZ with ICAA
New Zealand Institute of Chartered Accountants (NZICA) and the Institute of Chartered
Accountants Australia (ICAA) amalgamated to become Chartered Accountants Australia and
New Zealand, their new trading name. The amalgamation brought more than 100,000
diverse and talented professionals together.
As a result, through its accreditation by NZICA, the School is now accredited by the newly
established professional organisation. Chartered Accountants Australia and New Zealand is
committed to:
 Operating with the highest level of professional integrity with truth and accuracy of
judgement and taking an active approach with tangible outputs and results
 Facilitating the connections that build a powerful network
 Delivering professional development responsive to market needs
 And taking an active approach to thought leadership with tangible outputs and
results
Chartered Accountants Australia and New Zealand is affiliated with two of the world’s
largest accounting alliances:
 Global Accounting Alliance [GAA]
 Chartered Accountants Worldwide
50 School Highlights 2014
Chartered Accountants Australia and New Zealand released the first edition of its new
magazine 'Acuity'. Acuity is Chartered Accountants ANZ monthly business publication.
http://chartered accountants australia and new zealand - acuity
22 July
Patrick Flannery, who teaches taxation on the Albany Campus, had an op-ed in the National
Business Review (NBR). His article titled ‘Opinion: Hiking top tax rates reflects old thinking
by Labour’ can be found at http://www.nbr.co.nz/article/opinion-hiking-top-tax-ratesreflects-old-thinking-labour
25 July
A BBS student at Massey, cyclist Sam Webster won three Commonwealth Games medals in
Glasgow. Sam added silver to his two gold medals (won in the men’s sprint) in a tense keirin
race in the velodrome www.stuff.co.nz.
31 July
The School has released two new versions of the BAcc/BBS (Accountancy) brochure.
Version one is with BBS (Accountancy) graduate, Sam White, on the cover. Sam is a
Consultant with Deloitte Private. Version two of the brochure is with BAcc graduate, Ané
Lubbe, on the cover. Ané is an Audit Analyst with Deloitte. We have also finalised our
brochures for the newly established Master of Professional Accounting and Finance (MPAF).
If you are interested in having a look please click on the following links:
School Highlights 2014 51
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BAcc/BBS (Accountancy) with Sam White on the cover
BAcc/BBS (Accountancy) with Ane Lubbe on the cover
MPAF brochure for the domestic market
MPAF for the international market
This is a version of the brochure with BAcc graduate, Ané Lubbe, on the cover. Ané is an Audit Analyst with Deloitte.
.
This is the version with BBS (Accountancy) graduate, Sam White, on the cover. Sam is a Consultant with Deloitte Private.
52 School Highlights 2014
6 August
Open Day at the Massey Manawatu campus was held on 6 August. The School’s stall was
well attended by visitors. On hand were Nikki Batten from the School of Accountancy and
Gavin Miller from Chartered Accountants Australia and New Zealand. The popular ‘Counting
the Beans in the Bottle’ was on again and the prize to the winner was, of course, the bottle
of colourful jelly beans.
Nikki Batten and Gavin Miller and the Bottle of Beans
13 August
CPA Australia held a Career Expo in Auckland on Wednesday 13 August, from 5:30 to
8:00pm. Twenty employers took part in the Expo including KPMG, Fonterra, Auckland
Council, Grant Thornton, IBM, Goodman Fielder, BNZ, ASB and others. It attracted a lot of
interest and was very well attended. The venue was the Pullman Hotel in Auckland.
Stalls and attendees at the Career Expo
In addition to employer booths, the students and visitors participated in the following:


Attendance at the opening address to the event by the Naked CEO, Alex Malley.
A ‘Resume Health Check’ whereby students were able to bring in their resumes and
have them checked out for total good health from one of the consultants.
School Highlights 2014 53
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A meeting with a professional image consultant to discuss how to dress
professionally for work.
A photo session with LINKEDIN photo booth for students to have their professional
photos taken for their LINKEDIN profile.
Attendance at an international stand focussing on careers in Asia.
Panel presentations from employers and graduates discussing important issues for
students and graduates seeking employment.
September
Palmerston North Community Accounting
The School is pleased to be involved in this project at #MasseyManawatu.
Palmerston North Community Accounting involves volunteer accounting students providing
free advice and training for small to medium community groups. Volunteer participants
were encouraged to register to show their interest.
18 September
Stanley Fraser, completing his accountancy degree at Massey, recently had an exhibition of
his collection of a part of New Zealand history in the form of more than 600 photos,
postcards and pictorials that featured images of many parts of early New Zealand. Some
historical artefacts were also displayed. The exhibition was held at Massey Library on the
Manawatu Campus. The Tribune and the Ruapehu Bulletin featured Stanley Fraser and his
display at the Library.
54 School Highlights 2014
School Highlights 2014 55
8 October
Popular School of Accountancy Seminar Series
Professor Paul Dunmore presented a paper ‘Some models for the evolution of financial
statement data’ at the popular seminar series at the Albany Campus.
Photo shows Paul with two of the attendees, postgraduate students Abdul Haris and Muhamad Shahin.
14 October
Prize winners with the representatives of their host organisations at the ceremony.
The 2014 Executive Insight Programme prize giving was held on 14 October. The
programme took place in the week 28 August-6 September. Photo shows prize winners and
hosts for the programme. This is the ninth year of organising the programme in conjunction
with Chartered Accountants of Australia and New Zealand (formally NZICA). The
programme has gone from strength to strength. Both students and the hosts seem to have
56 School Highlights 2014
benefited from the programme and enjoyed the experience. The Manawatu programme
organiser Dr Nives Botica Redmayne is very proud of what the programme has been able to
achieve in terms of providing experience for our students and providing a connection
between local industry and the School.
Results were as follows:
 First prize $250 Overall Excellence – Charlotte Johansen, Iplex Pipelines Ltd
 Second prize $100 Highly Commended – James Sefton, Higgins Group Holdings Ltd
 Third prize $75 – Stanley Fraser, PNCC
Participation Certificates:
 Rui Zhang, CB Norwood Distributors Ltd
 Scott Mancer, Horizons Regional Council
 David Prebble, Massey University
20 October
School of Accountancy staff at the Manawatu campus celebrated the promotion of Dr Nives
Botica Redmayne to Senior Lecturer Range 2, and Dr Lin Mei Tan to Associate Professor with
a morning tea. Congratulations Nives and Lin Mei.
Dr Botica Redmayne and Assoc Prof Tan at the morning tea to celebrate their recent promotions.
25 October
School of Accountancy staff at the Albany campus celebrated the promotion of Dr Borhan
Bhuiyan to Senior Lecturer, Congratulations Borhan.
Dr Bhuiyan at the celebration.
School Highlights 2014 57
7 November
The School celebrated the long service of Mary Rossiter, Heather Toy and Sim Loo in the
School with a morning tea. The three dedicated staff members put in a total of 62 years’
service at the School.
Mary Rossiter, Heather Toy and Sim Loo at the staff’s morning tea.
13 November
The School said farewell to Professor Paul Dunmore when he retired after 10 years, teaching
at first at the School at Wellington Campus and later at the Manawatu campus. In the
photos, Prof Dunmore talked about his work at the School and then received a farewell
present from Prof Fawzi Laswad, Head of School.
Prof Dunmore at the morning tea.
58 School Highlights 2014
12 November
The School has installed two electronic noticeboards, one near to the entrance to the Head
of School’s Office on level 2 of the Social Sciences Tower, and the other in the foyer near the
lifts on level 1 (Manawatu Campus). In the photo below, Andrew Brown, the School Digital
Media Consultant, is standing next to the electronic noticeboard in the foyer.
24 November
Lindsay Hawkes was a Finalist Judge for the Westpac Manawatu Business Awards 2014. The
Westpac Manawatu Business Awards, a prestigious business event of the year, recognise
and reward excellence in business. Awards were sponsored by various business
organisations in the Manawatu area. Awards Night was held at the Palmerston North
Awapuni Racecourse Building on the evening of 24 November.
26 November
School staff on the Manawatu Campus celebrated the end of the academic year today with
a School lunch. Staff from our Wellington Campus joined us.
Staff at end of year Christmas lunch
School Highlights 2014 59
27 November
The School celebrated Senior Tutor, Elana Stalmann, becoming a 'new' New Zealander.
A new Kiwi in the School
Andrew Brown, the School Digital Media Consultant, received a STAR award at the Massey
Business School awards held today on the Manawatu campus. Congratulations, Andrew.
Andrew Brown and Prof Zorn, PVC, at the award ceremony.
28 November
Twenty BBS (Accountancy) and thirteen BAcc graduands received their degrees at the
Massey University graduation ceremony on Friday 28 November. The ceremony was
streamed live.
60 School Highlights 2014
Staff Profiles
Albany Campus
MEREANA BARRETT BMS, MMgt Waik., PhD GCU UK
Lecturer
Mereana Barrett is a lecturer in the School of Accountancy at Albany
Campus. Her research interests encompass accounting and accountability,
stakeholder engagement, sustainability reporting and the impact of
climate change on communities in Australia and New Zealand. Mereana
holds a Bachelor of Management Studies (Accounting), a Masters of
Management (Distinction) from Waikato University (New Zealand), and a
PhD from the Department of Accounting, Finance and Risk from Glasgow
Caledonian University (United Kingdom). Mereana teaches Management
Accounting papers.
BORHAN BHUIYAN MBA Dhaka, PhD Lincoln, CPA (Aust.)
Senior Lecturer
Borhan is the lecturer of Financial Accounting at the Massey University,
New Zealand, teaching both graduate and post-graduate level. Prior to
joining Massey University, Borhan taught accounting in Fiji and New
Zealand tertiary institutes for several years. He is an Associate Member of
CPA Australia. He is serving as a campus coordinator for Chartered
Accountants Australia and New Zealand. Borhan is an Academic Mentor
for Beta Alpha Psi at Massey University.
Borhan completed his PhD from Lincoln University, New Zealand. His
research interests include corporate governance, financial reporting
quality and auditing. His researches were published in difference
international accounting journals including Research in Accounting
Regulation, Managerial Finance and Journal of International Accounting
Auditing and Taxation, among others. He serves as reviewer in different
accounting and corporate governance journals. Borhan has received much
recognition including ‘Best Paper Award 2012’ by New Zealand Institute of
Chartered Accountant (now Chartered Accountants Australia and New
Zealand); New Zealand Institute of Chartered Accountants’ Travel Grant
2010, among others. He is also a member of the American Accounting
Association (AAA) and the Accounting and Finance Association of Australia
and New Zealand (AFAANZ).
Staff Profiles 61
MICHAEL BRADBURY MCom, PhD Auck., FCA, CMA
Professor
Michael is Professor of Accounting. He obtained his PhD at the University
of Auckland and has held visiting positions at the University of Sydney, and
the Sloan School of Management, Massachusetts Institute of Technology.
His research and consulting interests are in the area of corporate financial
reporting, financial analysis. He has over 60 peer reviewed publications,
including articles in Journal of Accounting Research, The Accounting
Review, Journal of Accounting and Public Policy, Abacus, Accounting and
Finance, Journal of Corporate Finance, and over 50 articles in professional
journals. He is on the board of ten research journals.
Michael is actively involved in professional accounting activities, including:
Accounting and Finance Association of Australia and New Zealand
(AAANZ): College of Past Presidents 2011-2014, International Association
for Accounting Education and Research Executive Board 2012 -2014, IFRS
Advisory Council 2012-2014, Founding and current member of
Quantitative Accounting Research Network 2012-2014.
He is a FCA-Fellow of the New Zealand Institute of Chartered Accountants
(now the Chartered Accountants Australia and New Zealand) and a Life
Member of the AAANZ.
PATRICK FLANNERY LLB(Hons), MA(Hons) Auck.
Senior Tutor
Patrick is a lawyer with 20 years’ experience in the area of taxation and he
has also lectured in tax and business law at Unitec Auckland. Patrick was a
co-author of the book ‘New Zealand Taxation’ and has published
frequently in NZICA’s (now Chartered Accountants Australia and New
Zealand) Accountants Journal and presented numerous seminars on tax
topics for the professional body. Recently he has published articles on
New Zealand Tax Policies in the mass media.
Patrick holds MA(Hons) and LLB(Hons) degrees from the University of
Auckland. He joined the School of Accountancy at the Albany Campus in
July 2013.
62 Staff Profiles
AHSAN HABIB PhD Hitotsubashi
Associate Professor
Ahsan has recently joined the Massey Accounting School as an Associate
Professor in 2014. Prior to this appointment he worked at Lincoln
University and Auckland University of Technology (AUT). He has taught a
wide range of accounting papers in the undergraduate, postgraduate, MBA
and Master of Professional Accounting (MPA) programmes over the years.
At Massey his teaching responsibilities include Intermediate Financial
Accounting (110.209), Integrated accounting (110.303) and Contemporary
Issues in Financial Accounting (110.710). Ahsan completed his doctoral
study at Hitotsubashi University, Japan in 2003. His dissertation integrated
earnings management and value relevance of accounting information
using the unique institutional setting of Japan.
Ahsan’s areas of main research interest include but are not limited to
capital market-based accounting research (CMAR), the interface between
corporate governance and accounting information, and audit quality. He is
actively involved in academic supervision and serves as an ad hoc reviewer
for a number of accounting and corporate governance journals. He is a
member of the American Accounting Association (AAA) and the
Accounting & Finance Association of Australia and New Zealand (AFAANZ).
JILLIAN HOOKS BBS, MMS (Dist.), DipTchg, PhD Waik., FCPA (Aust.), CA
Professor
Jill is Professor of Accounting and Academic Co-ordinator for the School of
Accountancy, Albany campus. She has taught a number of financial
accounting papers; most recently advanced financial accounting and the
financial accounting paper in the Master of Professional Accounting and
Finance programme.
Jill’s research is mainly focused on disclosures in corporate annual
reports. She has developed best practice disclosure indices for the NZ
electricity industry (both network and generators), environmental
reporting, and reporting by Malaysian local authorities. Jill’s continuing
interest in the NZ electricity industry has resulted in publications related to
financial performance, ownership structures, changes in annual reporting
since corporatisation and relationships in the industry. She has also
examined reporting by NZ schools, accounting policy choices of NZ entities,
reporting of intellectual capital in NZ corporate reports and reporting of
environmental issues by NZ companies. Four historical studies have
examined the history of standard value accounting in NZ, the role of
accounting in an Australasian sugar refinery, the history of women
chartered accountants in NZ, and the changing role of accounting in a
Staff Profiles 63
privatised co-operative. Jill has published in several academic journals
including Accounting, Auditing & Accountability, The British Accounting
Review, Abacus, Financial Accountability & Management (FAM) and
Accounting Historians.
Jill is a member of the Chartered Accountants Australia and New Zealand
(CA) a Fellow Certified Practising Accountant (Australia) (FCPA),a member
of the Accounting and Finance Association of Australia and NZ (AFAANZ)
and a founding associate of the Social Innovation and Entrepreneurship
Centre at Massey University. She was a co-editor of Pacific Accounting
Review in 2014.
HEDY HUANG BCom, GradDipCom Auck., MBus, PhD AUT
Lecturer
Before joining us, Hedy was a lecturer in Accounting at AUT. Hedy
specialises in teaching Management Accounting courses at both
undergraduate and postgraduate levels. She was also involved in
developing and teaching of the Master of Professional Accounting
capstone paper. She also serves as supervisor for master students. Hedy
completed her doctoral research in the area of accounting
professionalisation which looks at the expansion of western professional
accounting bodies into the emerging markets such as China.
She also has a wide range of interests in research issues related to China
and other emerging markets. Her current research is mainly focused on
the professionalisation of accountancy, sustainability reporting, and notfor-profit sector. She publishes in high quality peer reviewed journals and
reviews research papers for journals. Hedy teaches 110.229 Management
Accounting, 115.102 Accounting, and 110.303 Integrative Accounting at
the Albany Campus.
HAIYAN JIANG BEcon Zhengzhou, BCom(Hons), PhD Lincoln
Senior Lecturer
Haiyan joined Massey University at the Albany Campus as a senior lecturer
in February 2014. Before joining Massey, she was a senior lecturer in
Accounting at AUT. Haiyan specializes in teaching Financial Accounting
courses at both undergraduate and postgraduate levels. She has received
an AUT Excellence in Student Centred Learning Award and developed the
curriculum for a postgraduate paper contributing to the development of
the School’s postgraduate teaching programmes. She also serves as
supervisor and examiner for masters and PhD thesis students. Her current
64 Staff Profiles
research is mainly focused on corporate reporting, earnings attributes, and
the capital market effect of accounting information. She continuously
publishes in high quality peer reviewed journals and serves as an ad hoc
reviewer for journals.
Haiyan completed her doctoral research in the area of ownership
structure, corporate reporting, and information asymmetry with a New
Zealand Institute of Chartered Accountants PhD Scholarship and Lincoln
University Doctoral Scholarship. Her doctoral research findings have been
accepted for publication by international journals and conferences. She
teaches Advanced Financial Accounting and the Master of Professional
Accountancy and Finance degree at the Albany Campus.
PATRICIA (TRISH) O’SULLIVAN LLB(Hons) Cant., MComLaw(Hons) Auck.
Barrister and Solicitor of the High Court of New Zealand
Lecturer
After working as a solicitor in commercial litigation for seven years, Trish
joined Massey as a lecturer. She completed a MComLaw with Honours at
the University of Auckland in 1999 and is currently enrolled in PhD
programme at the University of Auckland. Trish teaches in the areas of
commercial and company law. Her areas of research include consumer
law, intellectual property, employment law and corporate distress. She
has been admitted as a Barrister and Solicitor of the High Court of New
Zealand.
NICHOLAS SMITH BA (Hons), LLB Natal, PhD Auck.
Senior Lecturer
Nicholas, senior lecturer in Business Law, started working at Massey
University in 1999. Before that, he lectured in public law and legal theory
in the School of Law at the University of the Witwatersrand in
Johannesburg. He teaches part of the “Legal and Social Environment of
Business” first year core paper, and the Law of (Real) Property course. He
has also taught in The Law of Business Organisations paper at Massey.
Nicholas’ research is mostly in Human Rights Theory and focuses on
discrimination and equality. He completed his PhD at the University of
Auckland in 2007. His PhD research was on the concept of equality in
moral, political and legal philosophy. He has published articles on human
rights, including some from his doctoral dissertation, and on statutory
interpretation. In 2011 his book Basic Equality and Discrimination was
published by Ashgate in its Applied Legal Philosophy series.
Staff Profiles 65
WARWICK STENT BCom(Hons), HDE Rhodes, MCom RAU, PhD, CA
Senior Lecturer
Warwick started work at Massey in 2005 and teaches auditing and
advanced auditing, as well as some advanced accounting topics to
undergraduate students at the Albany Campus. Before joining Massey, he
worked as a manager at Deloitte for six years in New Zealand. He was
responsible for managing Learning & Development nationally within
Deloitte’s Assurance and 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 of lecturing at the University
of Natal (Durban), South Africa.
Warwick was awarded a PhD for his thesis entitled: “A Study of Early and
Late Adopters of International Financial Reporting Standards in New
Zealand” and graduated in April 2012. Other research interests include
fraud and security in internet environments, the impact of IFRS, integrated
reporting, the superannuation scheme industry and audit related issues.
SIATA TAVITE BCom Auck., MBA, PGDip(AcctFinMgmt) USP
Senior Tutor
Siata joined Massey University in June 2008. Prior to this she worked as a
tutor at the School of Accounting and Finance, University of the South
Pacific, Suva, Fiji for three years.
Siata currently teaches core paper 115.102 Accounting and is also involved
with other financial accounting papers. She also assists with
[email protected] functions and events.
JAYANTHA WICKRAMASINGHE MBA, PhD Bond, CPA, CMA, FCA (SL),
MACS (Snr) CP
Lecturer
Jayantha teaches management accounting, advanced management
accounting and accounting information systems papers. Prior to joining
Massey University in 2008, he taught accounting and information systems
papers in Australia.
Jayantha’s research focuses on the enterprise value of management and
technology innovations and the measurement of firm intrinsic earning
capacity.
66 Staff Profiles
Manawatu Campus
MATTHEW BERKAHN BBS(Hons), LLM(Hons) Well., SJD Deakin
Senior Lecturer
Matt is the Undergraduate Business Law Co-ordinator for the School of
Accountancy. He is involved in teaching a number of papers, mainly in the
area of company law. He supervises research on company law topics, and
is the paper coordinator of all research papers in Business Law. He also
teaches law as part of the university’s MBA programme.
Matt completed his doctorate at Deakin University (Australia) in 2003. His
thesis dealt with the different approaches to company law enforcement in
New Zealand, Australia and the United Kingdom. It was published in 2006
by the Centre for Commercial and Corporate Law, University of
Canterbury. Recent research has mainly been in the areas of shareholder
remedies and directors’ duties under the Companies Act 1993, and
consumer law. Publications also include several chapters in a leading
company law treatise.
NIVES BOTICA REDMAYNE BSc(Econ), MSc(Econ) Zagreb; PhD, FCA
Senior Lecturer
Nives teaches third year and postgraduate auditing and financial
accounting courses.
She received her PhD from Massey University in 2005. Her doctorial
research was an investigation into the effects of political risk and
corporate governance on audit effort in the production of audit services in
the NZ public sector. Her main area of research and expertise is assurance,
in particular the highly specialised area of economics and production of
assurance services and assurance markets. Nives also contributes to the
development of professional standards, guidance and policies for
practicing auditors and regulators in New Zealand. Her other area of
expertise and research is financial reporting and auditing of public benefit
entities. Her recent research focuses on the introduction of International
Financial Reporting Standards (IFRS) and International Public Sector
Accounting Standards (IPSAS) in public sector reporting and the effects of
these standards on the quality and cost of reporting and auditing.
Staff Profiles 67
Nives leads the Manawatu Chartered Accountants Australia and New
Zealand Technical and Legislative Sub-committees and member of various
boards in the professional body. She has prepared a number of
comments and submissions on professional promulgations and financial
reporting standards on behalf of the Manawatu members of Chartered
Accountants Australia and New Zealand. She also prepared professional
standards updates for Manawatu newsletters. Nives is the facilitator of
the Executive Insight Programme at the School sponsored by Manawatu
Chartered Accountants Australia and New Zealand. She is a Fellow of the
Chartered Accountants Australia and New Zealand (FCA). She is the
Honorary Auditor and a board member for a number of Manawatu
community groups and societies.
CHARLIE LEI CAI BAcc, BBS(Hons), PhD
Lecturer
Charlie completed a Bachelor of Accountancy, followed by a Bachelor of
Business Studies (Honours) and a PhD, all from Massey University. He was
awarded the “Pricewaterhouse Coopers Prize in Taxation” in 2006, and
was on the Dean’s List of prize winners in 2007 and 2008. During his PhD
studies, he served as a part-time tutor at the Albany Campus. He also
worked as a mentor at the Centre for Teaching and Learning. He is
currently teaching: 110.109 Introductory Financial Accounting and 110.289
Taxation.
Charlie’s PhD research examines the effects of real earnings management
in the post-Sarbanes Oxley era. He received the Massey University
Doctoral Scholarship and Sir Alan Steward Postgraduate Scholarship. His
current research interests focus on corporate governance, financial
reporting quality, and international accounting. He has reviewed papers
for Pacific Accounting Review and British Accounting Review.
FRANCES CHUA BA Taiwan; BBS, MBS, DipEd, DipSLT, DipBusAdmin,
CPA (Aust.)
Lecturer
The teaching responsibilities of Frances lie mainly in a case-based 3rd year
paper called Integrative Accounting, which aims to create an appreciation
of how accounting operates in practice through an integrated study of
accounting sub-disciplines and other related disciplines.
68 Staff Profiles
Frances is the School’s Accountancy Undergraduate Co-ordinator. She is
also a Harassment Complaint Contact Person for the Harassment Advisory
Committee of the University.
Frances is interested in ethics and the professionalisation of the
accounting profession. Her current research interests include corporate
codes of ethics, accounting education and the role of accounting in
corporate governance.
PAUL DUNMORE BSc(Hons) Well., MBA, PhD McMaster, CMA, MRSNZ
Professor
Paul Dunmore is Research Professor at the School. He teaches papers in
financial accounting, management accounting and advanced accounting
information systems, and has previously taught research methods. His
professional interests include forensic accounting, security of accounting
systems, and incentives for managers to present particular results in their
financial statements. He gives talks on accounting at every level from highschool students to accounting professionals and company directors.
Paul’s research interests involve the application of mathematical and
statistical techniques to accounting-related problems. This has led him to
study the economics of auditing, the statistics of financial ratios, distress
prediction, audit efficiency, distributions of personal incomes, and tax
policy. Paul is a member of the Information Systems Audit and Control
Association and of various learned societies, He is on the International
Steering Committee of the MEAFA group (Methodological and Empirical
Advances in Financial Analysis) at the University of Sydney.
Although Paul retired in November 2014, the School is very pleased that
he is able to return to help us in 2015.
DIMU EHALAIYE BSc, MBA Jos., PhD Well.
Lecturer
Dimu joined Massey University at the Manawatu Campus as a lecturer in
January 2015. He has recently completed his PhD in Accounting at Victoria
University of Wellington. His current research interests focus on financial
reporting of financial instruments, fair value accounting and accounting
standards setting. He has previously taught Financial and Management
Accounting courses at the University of Jos, Nigeria.
Staff Profiles 69
Dimu's current teaching includes Intermediate and Advanced Financial
Accounting.
LINDSAY HAWKES BBS, DipBusAdmin, MBS, CA
Lecturer
Lindsay teaches on a range of papers which include the undergraduate
courses Advanced Management Accounting and Auditing. Lindsay has wide
research interests which have focused on social and environmental
accounting and management accounting in recent years. Lindsay is a
member of the Chartered Accountants Australia and New Zealand (CA) and
is involved as a facilitator in the institute’s Professional Competence
programmes.
YUAN YUAN HU MA Wolv., MAcc Glas., PhD Cardiff UK, CPA (Aust.)
Lecturer
Prior to joining Massey, Yuan Yuan taught at the University of Wales and
Cardiff University, UK at the undergraduate and postgraduate levels.
Currently, Yuan Yuan teaches financial accounting and management
accounting. Yuan Yuan has research interests in corporate social
environmental reporting and accountability, corporate governance and
Accounting in China. The topic for Yuan Yuan’s PhD thesis was ‘An
Investigation into the Willingness of Chinese Listed Companies to
Participate in Corporate Environmental Reporting’.
NGAIRE KIRK BBS(Hons), MBS, NCBCertMgmt, NZIM, CA
Lecturer
Ngaire has a background in farming and in the public and private health
sectors. Her teaching responsibilities include coordinating and teaching
introductory and intermediate accounting courses. Ngaire’s research
interests include: truth and fairness in accounting; the perception and use
of accounting terms and concepts; Financial Accounting; pedagogical
innovation and Public Sector Auditing.
Ngaire is a member of Chartered Accountants Australia and New Zealand.
70 Staff Profiles
FAWZI LASWAD BEcon Garyounis, MSc Wisc., PhD Syd., FCA, CMA,
FCPA (Aust.)
Professor and Head of School
Fawzi is Professor of Accounting and Head of School. He teaches in a
number of subjects in financial reporting in the undergraduate and
postgraduate programmes. He undertakes supervision of Masters and PhD
theses. Fawzi has wide research interests with a focus on financial
reporting. He is involved in many professional activities.
Fawzi served as a member of the Accounting Standards Review Board from
2002 to 2010. He is the Chair of the Academic Committee of Preadmissions programme (Professional Accounting School) of this
organisation. He is also the Chair of the Education Board of Chartered
Accountants Australia and New Zealand. He chaired the academic
committee of the Chartered Accountants Australia and New Zealand and
served as a Director of Advanced Business Education Limited and served as
President (NZ) of the Accounting and Finance Association of Australia and
New Zealand (AFAANZ).
NIRMALA NATH BA, MA, PGDip, DipEd USP, PhD Waik, CPA (Aust.)
Senior Lecturer
Nirmala joined School of Accountancy in 2003 as a lecturer. Her teaching
includes papers in management accounting and accounting theory. She
primarily researches in the areas of performance management systems,
public sector performance audits and accountability, qualitative research
methods and hermeneutics.
RADIAH OTHMAN MAcc Curtin, PhD Aston, ACFE, CPA (Aust.)
Senior Lecturer
Radiah’s current teaching responsibilities include Accounting Systems
(110.701), Auditing and Assurance (110.806) and Accounting Information
Systems (110.249) and Advanced Accounting Information Systems
(110.349). Radiah’s current research interest focuses on public sector
accountability, sustainability and environmental reporting. Other research
interests include strengthening the Third Sector (Voluntary Sector).
She had published more than 30 articles in various international refereed
journals such as Corporate Social Responsibility and Environmental
Management, Journal of Business Ethics, International Journal of
Disclosure and Governance, and Voluntas: International Journal of
Staff Profiles 71
Voluntary and Non Profit Organizations. One of her papers was a Highly
Commended Award Winner at the Literari Network Awards for Excellence
2013 by Emerald. She and her co-authors of a textbook won 2013 Pearson
Best Author Award 2013 awarded by Pearson (Malaysia) at Pearson
Appreciation Day. She has successfully supervised 2 PhD and 5 Masters
Dissertations and examined 1 PhD and 9 Masters Dissertations.
She is on the Editorial Advisory and Review Board for the Journal of
Financial Accounting and Reporting (published by Emerald) and a reviewer
for several refereed journals such as Voluntas: International Journal of
Voluntary Non-profit Organizations (Springer), Journal of Financial
Regulation and Compliance (Emerald), and Corporate Governance - The
International Journal of Business in Society (Emerald). She is a member of
Beta Gamma Sigma (the International Honor Society of Collegiate Schools
of Business), the International Association for Accounting Education and
Research (IAAER) and the Emerald Literary Network.
CHRISTELLE ROOS BCom(Hons), BCom, MCom NWU
Tutor
Christelle has more than 10 years lecturing experience in contact and
extramural medium. She has lectured in management accounting, financial
accounting and taxation. In South Africa she lectured at the University of
South Africa, Vista University and the North-West University. In New
Zealand she has lectured in management accounting at Universal College
of Learning (UCOL) in Palmerston North. She also worked at Mittal Steel (in
South Africa) as an accountant before embarking on a career in tertiary
education.
DEBORAH RUSSELL BCom(Hons) Otago, BA (Hons), PhD ANU
Senior Lecturer
Deborah has worked as an accountant, a lecturer in philosophy and
politics, and most recently, a policy analyst in taxation. She has published
in areas as diverse as political theory, problems in marketing theory,
business ethics, and taxation. She regularly appears in the media as a
commentator on social, political and business issues. Deborah's current
teaching includes 200-level taxation.
72 Staff Profiles
FEONA SAYLES BBS, LLB, LLM(Hons) Cant., GradDipBusStuds,
PGCertTertTchg, Barrister and Solicitor of the High Court of New Zealand
Lecturer
Feona’s teaching commitments include a variety of areas ranging from
commercial law to sports law. She is also involved in postgraduate and
undergraduate supervision of students. Feona’s research interests include
media, sports and commercial Law. She is currently enrolled in a PhD in
the area of criminology. Feona also has a keen interest in developing
teaching practice and innovation especially by using latest technology
available.
ELANA STALMANN BCom, DipTchg PU for CHE SA
SeniorTutor
Prior to joining Massey, Elana has lectured on diploma level subjects such
as marketing, personal sales, consumer behaviour, purchasing
management and stores management at Technicon Witwatersrand, Vaal
Triangle Technicon and Technicon SA.
Her last position in South Africa was Head of Academics at Our Lady of
Fatima Convent School where she taught accountancy and business
studies and implemented the new schooling curriculum. Elana has 30 years
teaching and lecturing experience.
LIN MEI TAN MA Lanc., DipAcc(Taxation), PhD ANU, FCCA, CA
Associate Professor
Since joining the School, Lin Mei has been involved in teaching financial
accounting, management accounting and taxation courses. She is the
School of Accountancy Seminar and PhD Coordinator as well as the
support person for Maori students.
Lin Mei’s research interests lie in the tax compliance area such as tax
compliance behaviour, and the relationship between tax practitioners and
taxpayers. She completed her doctorate at the Australian National
University, Canberra and her thesis examined the role relationship
between the taxpayers and tax practitioners. She is also the co-editor of
the New Zealand Journal of Taxation Law and Policy, the Chair of the Board
of Advisors for the Taxation Today Journal, and one of the authors of the
book titled, ‘New Zealand Taxation’ published in 2014. Her research
interests include other contemporary tax issues and accounting education.
Staff Profiles 73
LIN TOZER BBS, MBS, DipBusAdmin CA
Lecturer
Lin Tozer has taught in the School of Accountancy for 20 years. Lin’s
primary teaching has concentrated on entry level financial accounting; and
intermediate financial accounting. Other areas of teaching interest include
accounting theory and auditing.
Lin’s past research interests have included corporate governance; moral
and legal liabilities; environmental accounting and auditing, and
accounting education – in particular the pedagogical approaches to
teaching in the first year. Specific research most undertaken focussed on
moral vs. legal liabilities using the case of James Hardie Industries and its
treatment of asbestos liabilities. Currently the focus of her research is the
research productivity of accounting academics in NZ post PBRF and AACSB.
Further interest lies in the understanding of employer demands for, and
tertiary provision of, generic competencies such as leadership, critical
thinking and communication in the tertiary education process for business
students - the development of professional and academic competencies,
alongside technical accounting competencies, within the accounting
curriculum in New Zealand.
LINDSAY TROTMAN LLM(Hons) Cant.; Barrister and Solicitor of the High
Court of New Zealand
Associate Professor
Lindsay’s principal teaching responsibilities are in company law and
personal property securities law. Lindsay’s principal research interests are
in the area of corporate law and misleading or deceptive conduct. He has
contributed to a number of company law publications in New Zealand and
Australia and authored a book on misrepresentation and the Fair Trading
Act and co-authored a book on misleading or deceptive conduct. He is the
honorary solicitor for various national and regional charitable
organisations.
74 Staff Profiles
Wellington Campus
JAMES HESLOP BCA Well., MBS, AdvCertTTg, WP CA,
Senior Lecturer
James is paper coordinator for the core paper 115.102 Accounting and the
second year paper 110.249 Accounting Information Systems. He also
teaches on the Accounting Systems paper 110701 in the Masters of
Professional Accounting and Finance (MPAF) programme.
James’ research interests include reporting in the Not-for-Profit sector.
Currently his particular interest is in the changing role of technology in the
provision of distance education and the retention of students.
JEREMY HUBBARD LLB, CertTEd Lond., LLM Well.
Senior Lecturer
Jerry Is a Senior Lecturer in the School. He came to New Zealand from the
UK in 1971 to teach at Wairoa College. In 1973 He was appointed to the
staff of Wellington Polytechnic. He joined Massey following the merger
between the two institutions.
Jerry teaches business law at the Manawatu Campus and Distance
Learning. Jerry’s teaching is principally in the area of introductory business
law courses.
Jerry is teaching the legal environment portion of 115.103 The Legal and
Social Environment of Business, 155.301 Employment Law, 153.202 Law
and Mediation and has had input to 110.380 Estate and Tax Planning.
Jerry’s research interests include constitutional issues especially those
involving contract, tort, intellectual property and employment law. He is
co-author of Principles of Law for New Zealand Business Students (5th
edition published 2012) and The Legal Environment of Business – An
outline 4th Ed (published in March 2015) with Nicholas Smith.
In addition to his teaching role, he is a university proctor for the
Wellington campus and a member of the Massey University Human Ethics
Committee Southern A which he has agreed to chair in 2015.
Staff Profiles 75
Support Staff
Manawatu Campus
Heather Toy
Senior Secretary
Jessica Watson
Administrator
Melanie Sinclair
Executive Assistant to HoS
Inez Goldsworthy
Administrator
Sim Loo BBS, MBA
Research Assistant
Mary Rossiter BA, PGDipBusAdmin
Research Support
76 Staff Profiles
Lin Shi MInfSc
Computer Technician
Andrew Brown BInfSc
Digital Media Consultant
Albany Campus
Natalie Snyders
Administrator
Wellington Campus
Nikki Batten
Programme Support Administrator
Staff Profiles 77
OBITUARY
Ray Douglas Mulholland
1933-2014
MA(Cant) , MCA(Vic) LLM(Cant), LLM(Melbourne)
It was with sadness that we learnt about the passing away of Ray Mulholland in April
2014. Ray was born and grew up in Timaru, South Island. Before joining Massey
University, Ray worked in the banking industry, Inland Revenue Department and New
Zealand Correspondence School.
Ray was a mature student when he embarked on his tertiary education mostly in
Victoria University of Wellington and Canterbury University, Christchurch. Among the
many academic qualifications, Ray held four masters degrees, one in Arts, one in
Commerce and Administration and two masters in Law, completing two Masters
Theses in his specialised area of Law of Contract and Estoppel.
In 1972, Ray joined Massy University as a lecturer, teaching Business Law. He was one
of the founding staff members of Business Law studies. He was promoted to senior
lecturer in the Department of Business Law in 1975. During his long career in Massey
University, he taught a great number of students with his unique and memorable style
of delivering lectures.
Ray authored and co-authored six books and published in Business Law journals. Ray
formerly retired in 1998 when he turned 65 but stayed on working part-time until just
after his 81st birthday on Friday 28 March 2014. Many of the current Massey Business
School (formerly Massey Business School) alumni and associates will remember Ray for
his contribution.
78 Staff Profiles
Academic Programmes and Accreditations
Professional Accreditations
Massey Business School (Massey Business School) has AACSB Accreditation
Massey Business School achieved international accreditation for its business degrees;
Bachelor of Business Studies (BBS), Bachelor of Accountancy (BAcc), Bachelor of
Applied Economics (BApplEcon), Master of Business Administration (MBA), Master of
Business Studies (MBS), Master of Finance (MFin) Master of Management (MMgmt),
Doctor of Business Administration (DBA) and its Doctor of Philosophy (PhD)
programme in business.
AACSB is a professional association for college and university management education
institutions and is the premier accrediting agency for bachelor's, master's, and doctoral
degree programs in business administration and accounting. Of around 10,000
business schools in the world, not many are accredited by AACSB International - The
Association to Advance Collegiate Schools of Business. The accreditation represents
the highest standard of achievement for business schools worldwide. See
http://www.aacsb.edu/.
School of Accountancy Accreditations
Bachelor of Accountancy (BAcc) and Bachelor of Business Studies BBS(Acct)
The School of Accountancy has accreditation from the following professional bodies:



Chartered Institute of Management Accountants (CIMA) (UK)
Association of Chartered Certified Accountants (ACCA) UK
Chartered Accountants Australia and New Zealand (formerly New Zealand
Institute of Chartered Accountants NZICA)
Certified Practising Accountants (CPA) Australia
The Master of Professional Accounting and Finance (MPAF) is accredited by:
 Chartered Accountants Australia and New Zealand
 CPA Australia
 ACCA.
Academic Programmes and Accreditations 79
Academic Programmes
Semesters and Summer School
The Massey University academic year is divided into three main teaching periods:
Semester One, Semester Two and Semester 3 (Summer School). Most of the School’s
programmes of study and papers fit into these standard semester periods. The
School’s Summer study programmes have become increasingly popular.
Internal and Distance Learning Studies
Some papers in the School are offered internally and in Distance Learning mode.
Distance Learning programmes offer opportunities for long distance study at the
comfort of a student’s own environment. Distance Learning programmes may include
contact or block courses. However, these courses are being phased out as the School
makes use of Digital Learning and Teaching through the Internet more frequently. In
2014, almost all contact courses are replaced with advances made in learning and
teaching technologies through the Internet.
Undergraduate Programmes
Bachelor of Accountancy (BAcc)
The Bachelor of Accountancy (BAcc) is a highly specialised degree, identifying you as
having expertise in Accountancy. It is the degree for students who know they wish to
specialise as Accountants and seek Chartered Accountants Australia and New Zealand
membership.
Accountancy Major in the Bachelor of Business Studies (BBS(Acct))
The BBS Accountancy major is very flexible and gives you the opportunity to have a
concentration in a particular area of accountancy. You can also combine the
Accountancy major with one offered by another Department to complete the BBS with
a double major. Career options will be many and varied depending on the combination
of papers you choose to take.
Bachelor of Business Law minor
In 2015, the Bachelor of Business Law minor becomes part of the BBS programme. The
goal of the minor as part of the BBS is to give students, in addition to skill sets in their
major area of study and those of the BBS as a whole, an enhanced knowledge of areas
of business law. The objective is that, while not being able to supplant the role of the
qualified lawyer, the graduate with the law minor would be equipped to identify those
situations where it is necessary to seek qualified legal assistance, and recognise when a
proposed course of action or inaction could give rise to legal liabilities and to alert
decision makers accordingly.
80 Academic Programmes and Accreditation
Graduate Diploma in Business Studies (GradDipBusStuds)
The Graduate Diploma in Business Studies (GradDipBusStuds) is designed for students
who wish to develop new or additional professional skills to open up and enhance
vocational possibilities. The GradDipBusStuds may be completed in one year of fulltime study or over a period of time as part-time study.
Postgraduate Programmes
The courses of study offered by the School of Accountancy at the graduate level are
aimed at preparing a more independent and inquiring mind. Through their course
work, students are encouraged to conduct systematic inquiry into specific issues and
discover new information or relationships and/or expand or verify existing knowledge
for some identified purpose.
The School of Accountancy offers graduate programmes at Postgraduate Diploma and
Masters levels, leading to:











Doctor of Philosophy (PhD)
Master of Philosophy (MPhil)
Master of Business Studies (MBS)
Master of Business Studies (Accountancy)
Master of Management (MMgt)
Master of Management (Accountancy)
Master of Professional Accountancy and Finance (MPAF)
Postgraduate Diploma in Business Administration (PGDipBusAdmin)
Postgraduate Diploma of Accountancy (PGDipAcc)
Bachelor of Business Studies with Honours (BBS[Hons])
Bachelor of Business Studies with Honours (Accountancy)
The Master of Professional Accountancy and Finance (MPAF)
The MPAF is the only professional Master’s degree in New Zealand where the two
popular disciplines, accountancy and finance, have been combined. Newly established
in 2013, it is open to graduates with a Bachelor’s degree in any discipline and is
available by block mode on the Albany campus or by distance learning.
For more information about the MPAF, contact: [email protected] or visit the
Facebook page: www.facebook.com/MPAF.Massey.
Academic Programmes and Accreditation
81
Postgraduate Scholarships
The following websites have information on scholarships:




http://awards.massey.ac.nz
http://www.nzvcc.ac.nz
http://www.Chartered Accountants Australia and New Zealand.com
http://www.frst.govt.nz
The email address for more information regarding scholarships and research funds
available is: [email protected]
Paper Listing for Accountancy
Paper Code
115.102
110.109
110.209
110.229
110.230
110.249
110.279
110.289
110.303
110.309
110.329
110.349
110.379
110.380
110.389
110.701
110.702
110.703
110.710
110.711
110.717
110.796
110.799
110.804
110.805
110.806
110.807
110.895
110.897
Name
Accounting
Introductory Financial Accounting
Intermediate Financial Accounting
Management Accounting
Introductory Financial and Management Accounting
Accounting Information Systems
Auditing
Taxation
Integrative Accounting
Advanced Financial Accounting
Advanced Management Accounting
Advanced Accounting Information Systems
Advanced Auditing
Estate and Tax Planning
Advanced Taxation
Accounting Systems
Financial Accounting and Reporting
Management Accounting and Decision Making
Contemporary Issues in Financial Accounting
Advanced Accounting Theory
Research Methods in Accounting
Research Report
Research Report
Advanced Financial Accounting and Reporting
Advanced Strategic Management Accounting
Auditing and Assurance
Tax
Professional Practice
Thesis (Year 1)
82 Academic Programmes and Accreditation
Paper Code
110.898
110.899
110.900
Name
Thesis (Year 2)
MBS Thesis - Accountancy
PhD in Accounting
Paper Listing for Business Law
Paper Code
115.103
155.110
155.201
155.202
153.202
155.203
155.210
155.301
155.315
155.700
155.702
155.705
155.771
155.798
155.799
155.801
155.802
Name
The Legal and Social Environment of Business
Retail Law
Law of Property
Essentials of Law
Law and Mediation
Law of Business Organisations
Commercial Law
Employment Law
Sport Law
Fundamentals of Law
Special Topic Business Law
Special Topic Business Law
Law of Business
Research Report
Research Report
MPhil Thesis Part 1
MPhil Thesis Part 2
Paper Listing for Semester 3 (Summer School)
Paper Code
110.109
115.102
115.103
155.700
155.702
155.705
155.798
Name
Introductory Financial Accounting
Accounting
The Legal and Social Environment of Business
Fundamentals of Law
Special Topic Business Law
Special Topic Business Law
Research Report
Academic Programmes and Accreditation
83
More information on academic programmes offered by the School is available in the
School’s current Undergraduate and Postgraduate Handbooks. To access these, visit
the School’s website:
http://www.massey.ac.nz/massey/learning/colleges/college-business/schoolaccountancy/school-accountancy_home.cfm
84 Academic Programmes and Accreditation
University Service, Community Engagements and
Professional Associations
Service to Massey University
Barrett, M.
Member of Massey Business School Maori Development Working Group.
New Zealand Social Innovation and Entrepreneurship Research Centre, Massey
University (Associate)
Berkahn, M.A.
Member, Massey Business School Assurance of Learning Committee
Bhuiyan, B.
Coordinator – Albany Campus, Institute of Chartered Accountants Australia and New
Zealand; Academic Mentor, Beta Alpha Psi
Botica Redmayne, N.
Chartered Accountants Australia and New Zealand Executive Insight Manawatu Branch
Massey Liaison; Massey University Representative Manawatu, Chartered Accountants
Australia and New Zealand; Member of Recruitment Panel, School of Accountancy.
Massey University Rich Media Project Board member (Massey Business School
representative). Committee member of the [email protected] since 2012 – coordinator
of the [email protected] Lunchbox Seminar series. Massy University PhD Exams
Convenor. Massey Business School representative on the University’s Scholarships
Committee. Appointed, since 2007, to the AIESEC New Zealand, Massey University,
Board of Advisors (AIESEC is an international organization for university students’
exchange).
Chua, F.C.
Harassment Contact Person, Harassment Advisory Committee; Member, Massey
Business School Examination Committee.
Hooks, J.
Member of Massey Academic Board; Member of Massey University Beta Alpha Psi
Chapter; Associate of NZ Social Innovation and Entrepreneurship Research Centre;
Member of Albany Leaders’ Forum, Member of Relocation Steering Group (Albany),
Member of School of Accountancy Staff Appointments Committee, Member of Massey
Business School Promotions Committee.
University Service, Community Engagements and Professional Associations 85
Hubbard, J.J.
University Proctor Wellington Campus; has agreed to chair Massey University Southern
A Human Ethics Committee in 2015.
Kirk, N.
MBS AoL Committee, MBS Teaching and Learning Committee.
Habib, A.
MBS Research Committee
Heslop, J.
MBS BBS Core Committee (115.102)
Hubbard, J.
MBS BBS Core Committee (115.103)
Laswad, F.
Member of MBS Board, MBS Executive Committee
Nath, N.
Elected Staff Representative on Massey Business School Board; Member of Staff
Engagement Committee, Massey Business School. Member of Massey Business
School--Staff Engagement Committee; School representative at Massey Open Day
Presentation – Manawatu Campus; Presenter at New Zealand Business Week- Massey
Day for Young Enterprise Workshop
O’Sullivan, T.
Member of Massey Business School Promotions Committee.
Russells, D.F.
MBS Undergrad Committee
Sayles, F.J.
Member of Massey Business School Teaching and Learning Committee
Smith, N.
Member, Massey Business School Board
Stent, W.
School Representative/Presenter (Albany) at Massey Open Day, Massey Business
School Information Evening, and visiting school groups; Member, Massey Business
School Auckland Knowledge Exchange Hub Committee; Convened Integrated
Reporting Panel Discussion (May 2014) as part of Massey Business School “Big Issues in
Business” series of events; Assisted in setting up the School of Accountancy Advisory
Board and inaugural member of that Board (2014); member, Massey Business School
86 University Service, Community Engagements and Professional Associations
School Outreach Committee; member, Massey Business School Teaching & Learning
Committee
Tan, L.M.
Member of Massey Business School PhD Symposium Taskforce
Tavite, S.
Member, Massey Business School Pasifika Development Working Group.
Massey Business School Pasifika Development Group.
Trotman, L.G.S.
Member, MBS Leave and Ancillary Appointments Committee, MBS Accreditation
Steering Group
University Service, Community Engagements and Professional Associations 87
Community Engagements and Professional Associations
Berkahn, M.
Member, Australasian Law Teachers’ Association.
Bhuiyan, B.
Coordinator – Albany Campus, Institute of Chartered Accountants Australia and New
Zealand Academic Mentor, Beta Alpha Psi
Botica Redmayne, N.
Member of Technical and Legislation Sub-Committee of the New Zealand Institute of
Chartered Accountants (now the Chartered Accountants Australia and New Zealand)
Manawatu, Trustee of the Manawatu Chartered Accountants Australia and New
Zealand Education Trust and Board Member of Chartered Accountants Australia and
New Zealand Professional Practices Board; Member of the Chartered Accountants
Australia and New Zealand Manawatu Local Leadership Team. Member of the
Chartered Accountants Australia and New Zealand Research, PhD and Scholarship
Panel. Honorary Auditor and Treasurer of a number of Manawatu community groups
and societies. Chartered Accountants Australia and New Zealand Councillor. FMA
approved and appointed ARAG member.
Bradbury, M.E.
Member of International Association for Accounting Education and Research (IAAER)
Executive Committee, International Financial Reporting Standards Advisory Council,
Advisory Board Quantitative Accounting Research Network (QARN) Accounting and
Finance Association of Australia and New Zealand (AFAANZ) Council of Professors.
Dunmore, P.
Member, International Steering Committee for the MEAFA Group, University of
Sydney; Academic Advocate, Information Systems Audit and Control Association.
Treasurer, Coastal Ratepayers United, Paraparaumu.
Hawkes, L.
Member of Chartered Accountants Australia and New Zealand; Facilitator for
Professional Accounting School (PAS) Workshops; Finalist Judge for Westpac
Manawatu Business Awards 2014.
Heslop, J.
Board member – Orpheus Choir of Wellington and the Drug Health and Development
Project Trust. Honorary Reviewer for Wellington Gay Welfare Group (WGWG) and the
Howard League for Penal Reform, Wellington Branch Treasurer St Barnabas Anglican
Church, Rosenathe, Wellington.
88 University Service, Community Engagements and Professional Associations
Hooks, J.
Member, New Zealand Institute of Chartered Accountants; Editor of the Pacific
Accounting Review; Convening Committee Member, Auckland Region Accounting
Conference; Associate of NZ Social Innovation and Entrepreneurship Research Centre;
Fellow of CPA (Australia).
Kirk, N.
Honorary Auditor of several charitable clubs; AUS Health and Safety Representative.
Laswad, F.
Chair of the Academic Committee for the Pre-Admission Programme of Chartered
Accountants Australia and New Zealand, Writer for the Professional Accounting School
and Chair of the Education Board of Chartered Accountants Australia and New
Zealand.
Nath, N.
Honorary Auditor for New Zealand Mathematical Society and the Palmerston North
Women’s Health Collective.
Othman, R.
Member, Beta Gamma Sigma the International Honor Society for Collegiate Schools of
Business; Member, Emerald Literary Network, Member, International Association for
Accounting Education and Research (IAAER), Member CPA (Australia). Associate
member of Association of Certified Fraud Examiner (ACFE), Committee member,
Manawatu Malaysian Society.
Smith, N.
Member of Auckland Regional Committee and Treasurer (Auckland) of New Zealand
Society for Legal and Social Philosophy – Chair of the Essay Prize Committee.
Stent, W.
Member, Chartered Accountants Australia and New Zealand; CPA Albany Campus
Liaison Person; Honorary reviewer of financial statements for New Zealand Federation
of Graduate Women North Shore Branch Incorporated (30/6/2014); consulting services
to Prep2Pass programme to support candidates for the new NZICA CA programme
2014.
Russell, D.
Trust Board member Camillia House – Convenor, member of National Council of
Women Economic Policy Standing Committee.
University Service, Community Engagements and Professional Associations 89
Tan, L.M.
Secretary of the Manawatu Malaysian Society.
Tavite, S.
Treasurer, Masilamea International; Assistant Treasurer Tongan Research Association;
Tongan Community Representative, Finance Committee, St Bernadette’s Parish Mt
Wellington; ACCA Albany Campus Liaison Person.
Tozer, L.
Vice President Massey Branch of Tertiary Education Union; Vice President - Swimming
Manawatu; Selector – Swimming Manawatu.
Trotman, L.G.S.
Honorary Solicitor, Amputees’ Federation of New Zealand Incorporated; Honorary
Solicitor, Amputee Society of Manawatu Incorporated; Trustee, Manawatu College
Educational Trust Incorporated; Honorary Solicitor, Palmerston North Surf Life Saving
Club Incorporated.
90 University Service, Community Engagements and Professional Associations
Contact Persons, Student Advisors and Support
For general information about the School please contact:
Albany Campus
Natalie Snyders
SC 2.03
Secretary/Administrator
Albany
Manawatu Campus
Heather Toy
SST 1.17
Senior Secretary
Manawatu
Wellington Campus
Nikki Batten
5C 33
Programme Support Administrator
Wellington
Telephone:
Email:
+ 64 (09) 414 0800 / 43292
[email protected]
Telephone:
Email:
+ 64 (06) 356 9099 / 83935
[email protected]
Telephone:
Email:
+ 64 (04) 801 5799 / 63147
[email protected]
For academic information about the School please contact:
Undergraduate Accountancy Student Advisor
Frances Chua
SST 1.18
Telephone:
Lecturer
Email:
Manawatu
Postgraduate Accountancy Studies Coordinator
Jayantha Wickramasinghe
SC 2.02
Telephone:
Lecturer
Email:
Albany
+ 64 (06) 356 9099 / 83933
[email protected]
+ 64 (09) 414 0800 / 43289
[email protected]
Contact Persons, Student Advisors and Support 91
Accountancy PhD Studies Coordinator
Lin Mei Tan SST 1.27
Associate Professor
Manawatu
Telephone:
Email:
Undergraduate Business Law Student Advisor
Matthew Berkahn
SSE 2.45
Telephone:
Senior Lecturer
Email:
Manawatu
Postgraduate Business Law Student Advisor
Lindsay Trotman
SSE 2.46
Telephone:
Associate Professor
Email:
Manawatu
Support for Postgraduate Research
Sim Loo
SST 1.21
Research Assistant
Manawatu
Telephone:
Email:
+ 64 (09) 356 9099/83943
[email protected]
+ 64 (06) 356 9099 / 83944
[email protected]
+ 64 (06) 356 9099 / 83940
[email protected]
+ 64 (06) 356 9099 / 83951
[email protected]
For special support information please contact:
Support for Students with Disabilities
Lindsay Hawkes
SST 1.31
Lecturer
Manawatu
Harassment Contact Person
Frances Chua
SST 1.18
lecturer
Manawatu
Telephone:
+ 64 (06) 356 9099 / 83941
Email:
[email protected]
Telephone:
+ 64 (06) 356 9099 /83933
Email:
[email protected]
Telephone:
Email:
+ 64 (09) 414 0800 / 43292
[email protected]
First Aid Officers (Albany)
Natalie Snyders
SC 2.03
Secretary/Administrator
92 Contact Persons, Student Advisors and Support
Warwick Stent
SC 1.28
Telephone:
Senior Lecturer
+ 64 (09) 414 0800 / 43296
Email: [email protected]
First Aid Officers (Manawatu)
Ngaire Kirk
SST 1.05
Manawatu
Telephone: + 64 (06) 356 9099 / 83947
Email:
[email protected]
Lecturer
Jessica Watson
SST 1.19
Manawatu
Telephone:
+ 64 (06) 356 9099 / 83938
Email:
[email protected]
Secretary/Administrator
Christelle Roos
SSTE 2.37
Manawatu
Telephone: + 64 (06) 356 9099 / 83930
Email:
[email protected]
Tutor
Melanie Sinclair
SSTE 2.44
Manawatu
Telephone:
+ 64 (06) 356 9099 / 83063
Email:
[email protected]
Executive Asst and Financial Administrator
Nirmala Nath
SST 1.01
Manawatu
Telephone: + 64 (06) 356 9099 / 83946
Email:
[email protected]
Senior Lecturer
Lei Cai
SST 1.31A
Manawatu
Telephone:
Email:
Lecturer
First Aid Officer (Wellington)
Nikki Batten
5C 33
Programme Support Administrator
Telephone:
Email:
+ 64 (06) 356 9099 / 83927
[email protected]
+ 64 (04) 801 5799 / 63147
[email protected]
Health and Safety Contact Person
Jessica Watson
SST 1.19
Manawatu
Telephone:
+ 64 (06) 356 9099 / 83938
Email:
[email protected]
Contact Persons, Student Advisors and Support 93
Staff Directory
Academic Staff Directory
Name
Position
Campus
Extn
Email
Barrett, Mereana
Lecturer
Senior Lecturer
Undergraduate
Business Law Advisor
ALBN
43298
[email protected]
MAN
83944
Bhuiyan, Borhan
Lecturer
ALBN
43290
[email protected]
Botica Redmayne, Nives
Senior Lecturer
MAN
83948
[email protected]
Bradbury, Michael
Cai, Lei (Charlie)
Professor
Lecturer
Lecturer
Undergraduate
Accountancy Advisor
ALBN
ALBN
43291
81318
[email protected]
[email protected]
MAN
83933
Dunmore, Paul
Professor
MAN
83928
[email protected]
Ehalaiye, Dimu
Lecturer
MAN
86020
[email protected] massey.ac.nz
Flannery, Patrick
Senior Tutor
ALBN
43287
[email protected]
Habib, Ahsan
Associate Professor
ALBN
43299
[email protected]
Hawkes, Lindsay
Lecturer
MAN
83941
[email protected]
Heslop, James
Senior Lecturer
WLGN
62602
[email protected]
Hooks, Jill
Professor
ALBN
43288
[email protected]
Hu, Yuan Yuan
Lecturer
MAN
83950
[email protected]
Huang, Hedy
Lecturer
ALBN
43285
[email protected]
Hubbard, Jerry
Senior Lecturer
WLGN
62579
[email protected]
Jiang, Haiyan
Senior Lecturer
ALBN
43285
[email protected]
Kirk, Ngaire
Lecturer
Professor
Head of School
MAN
83947
[email protected]
MAN
81593
[email protected]
Nath, Nirmala
Lecturer
MAN
83946
[email protected]
O'Sullivan, Trish
Lecturer
ALBN
43294
[email protected]
Othman, Radiah
Senior Lecturer
MAN
83926
[email protected]
Roos, Christelle
Tutor
MAN
83930
[email protected]
Russell, Deborah
Senior Lecturer
MAN
83931
[email protected]
Sayles, Feona
Lecturer
MAN
83934
[email protected]
Smith, Nicholas
Senior Lecturer
ALBN
43293
[email protected]
Stalmann, Elana
Senior Tutor
MAN
83932
[email protected]
Stent, Warwick
Senior Lecturer
ALBN
43296
[email protected]
Tan, Lin Mei
Assoc Professor
MAN
83943
[email protected]
Tavite, Siata
Senior Tutor
ALBN
43295
[email protected]
Tozer, Lin
Lecturer
Assoc Professor
Postgraduate
Business Law Advisor
MAN
83939
[email protected]
MAN
83940
Lecturer
ALBN
43289
Berkahn, Matthew
Chua, Frances
Laswad, Fawzi
Trotman, Lindsay
Wickramasinghe, Jayantha
94 Campus Addresses
[email protected]
[email protected]
[email protected]
[email protected]
Administrative Staff Directory
Name
Position
Campus
Ext.
Email
Batten, Nikki
Programme Support Administrator
WLGN
63147
[email protected]
Brown, Andrew
Digital Media Consultant
MAN
83929
[email protected]
Goldsworthy, Inez
Administrator
MAN
83936
[email protected]
Loo, Sim
Research Assistant
MAN
83951
[email protected]
Rossiter, Mary
Research Support
MAN
83945
[email protected]
Shi, Lin
Computer Technician
MAN
83942
[email protected]
Sinclair, Melanie
Executive Assistant to HoS
MAN
81595
[email protected]
Snyders, Natalie
Administrator
ALBN
43292
[email protected]
Toy, Heather
Senior Secretary
MAN
83935
[email protected]
Watson, Jessica
Administrator
MAN
83938
[email protected]
Campus Addresses
95
Campus Addresses
School Website
http://www.massey.ac.nz/massey/learning/colleges/college-business/schoolaccountancy/school-accountancy_home.cfm
Albany Campus
School of Accountancy
Massey Business School
Massey University
Private Bag 102904
North Shore Mail Centre
Auckland
New Zealand
Location:
Gate 1, State Highway 17, Albany
Telephone:
+ 64 (09) 414 0800
Manawatu Campus
School of Accountancy
Massey Business School
Massey University
Private Bag 11222
Palmerston North
New Zealand
Location:
Tennant Drive, State Highway 57, Palmerston North
Telephone:
+ 64 (06) 356 9099
Wellington Campus
School of Accountancy
Massey Business School
Massey University
Private Box 756
Wellington
New Zealand
Location:
63 Wallace Street, Wellington
Telephone:
+ 64 (04) 801 5799
96 Campus Addresses
Cover photo shows student prize winners at the Dean’s List and Prize Giving ceremony
at Albany campus in 2014.
Prizes were awarded to students in the photo from left to right: Suping Shi, Bernard
Gardiner Katrina Geerlofs, Zhong Wan, Olivia Lukardi, Katie Mackereth, Xiaoxiao Guan,
Alayne Fraser, Meghna Gupta, and Na Meng.
Their prizes:
Suping Shi
 ACCA Prize in Accounting 110.109
Bernard Gardiner
 NZICA Prize for 110.703
Katrina Geerlofs
 Thomson Reuters Prize in Taxation (DL)
Zhong Wan
 BDO Auckland Award for Top Student in Adv Fin Acct (Albany campus)
 CIMA - R Wijeyesekera Memorial Prize in Accounting
 CPA Australia Prize for Most Outstanding 3rd Year Student Majoring in
Accountancy
 Deloitte (Auckland) Prize for Most Outstanding Student in Professional
Accountancy (Audit and Taxation)
 NZICA Third Year Accountancy Prize (Albany campus)
 School of Accountancy Distinguished Prize in Advanced Auditing – 110.379
 Tony Drakeford Memorial Trust Prize for 110.303 Integrative Accounting
 Tony Drakeford Memorial Trust Prize for Top Accountancy Graduate
Olivia Lukardi
 CPA Australia Prize in Accounting Information Systems
 NZICA Second Year Accountancy Prize – Albany Campus
Katie Mackereth
 NZICA First Year Accountancy Prize –Albany campus
Xiaoxiao Guan
 CIMA Accountants 200 level Prize in Management Accounting - Albany
campus
Alayne Fraser
 NZICA Second Year Accountancy Prize – Albany campus
Meghna Gupta
 ACCA Prize in Accounting 110.109
Na Meng
 CPA Australia Top First Year Accountancy Prize
ISSN 1175-2890 (Print)
ISSN 2253-4490 (Online)
Campus Addresses
97
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