The University of Waikato - Te Whare Wānanga o Waikato
Waikato Management School
Te Raupapa

Working Paper Series

Welcome to the Department of Accounting Working Paper Series. This site is designed to provide easy access to the papers in the series and augments our dissemination of hard copy papers through accounting departments and libraries internationally. The working paper series is designed to present research at an early stage of its development to promote discussion and provide feedback to authors. Please do not quote or reproduce any paper without the permission of its author(s), who retain the copyright to the material. The findings and opinions expressed in the papers are those of the authors and are not necessarily representative of the views of the department.


No.101: Simon James, Ian Wallschutzky and Clinton Alley The Henry Report and Work Related Expenses


No.100: Dara Dimitrov The Paradox of Sustainability Definitions.pdf


No.99: Umesh Sharma, Stewart Lawrence and Alan Lowe Institutional contradiction- total quality management practices in a privatised telecommunication company.pdf


No.98: Mohammad Noor Hisham Osman, Karen A. Van Peursem and Ian Eggleton Audit Committees and Internal Auditors: Using LMX for Relationship Analysis

No. 97: Simon James and Clinton Alley Reflections on the Introduction of Value Added Tax in the United Kingdom and Goods and Services Tax in New Zealand (147KB)

No. 96: R. Helen Samujh IFRS for SMEs: A New Zealand perspective

No. 95: Annika Schneider and Grant Samkin Intellectual Capital Reporting by the New Zealand Local Government Sector

No. 94: Karen Van Peursem, Tracey Flood, Maiqing Zhou and James Buttimore Three Cases of Corporate Fraud: An Audit Perspective

No. 93: Alan Lowe and Joanne Locke Biography of an ERP: Tracing the Fabrication of a Virtual Object

No. 92: Grant Samkin and Annika Schneider Reviewing the changing face of financial reporting: The case of a public benefit entity


No.91: Jim Ryan Tax Relief Still Available For Small Property Owners? (pdf, 294kb)

No.90: Andrea Bather The Companies Act 1993 and Directors' Duties: Small and medium Entities are not well catered for (pdf, 357kb)

No.89:Karen A Van Peursem Public benefit vs private entities: A fresh look at accounting principles (pdf, 246kb)

No. 88:Graham Francis, Stewart Lawrence, Ian Humphreys, and Stephen Ison Risk transfer and uncertainty in privatisation: Cases from air transport (pdf, 272kb)

No. 87: Clinton Alley and Andrew Maples The concept of income within the New Zealand Taxation system (pdf, 345kb)


No. 86: Karen Van Peursem The auditor's dilemma: An economic perspective on an old problem (pdf, 182kb)

No. 85: Grant Samkin Trader Sailor Spy (pdf, 325kb)

No. 84: Clinton Alley and Simon James The interface between financial accounting and tax accounting: A summary of current research (pdf, 204kb)

No. 83: Grant Samkin and Stewart Lawrence Limits to Corporate Social Responsibility-The Challenge of HIV/Aids to Sustainable Business in South Africa (pdf, 186kb)

No. 82: Andrea Bather and Martin Kelly Whistleblowing: the advantages of self-regulation (pdf, 146kb)

No. 81: Nirmala Nath, Karen Van Peursem and Alan Lowe Public sector performance auditing: Emergence, purpose and meaning (pdf, 316kb)


No. 80: Mary Low and Graham Francis Improving the research skills of the first year accounting class by incorporating corporate annual report analysis into the classroom (pdf, 899kb)

No. 79: Nikki Bourke and Karen Van Peursem Detecting Fraudulent Financial Reporting: Teaching the 'Watchdog' New Tricks (pdf, 208kb)

No. 78: Graham Francis, Ian Humphreys, Stephen Ison and Kelly Aldridge Airport Surface Access Strategies and Targets (pdf, 129kb)


No. 77: Alan Lowe and Angela Jones Emergent Strategy and the Measurement of Performance: The Formulation of Performance Indicators at the Micro-level (pdf, 143kb)

No. 76: Necia France, Graham Francis and Stewart Lawrence Redesigning Clinical Laboratory Services: Securing Efficient Diagnoses for New Zealanders (pdf, 431kb)


No. 75: Alan Lowe and Joanne Locke A Paradigm Sensitive Perspective on the Ranking of Accounting Journals: A Web-based survey Approach (pdf, 528kb)

No.74: Keith Hooper and Howard Davey Preferences on Learning Options in Accounting Education: A New Zealand/Asian Perspective


No. 73: Necia France, Graham Francis, Stewart Lawrence and Sydney Sacks Measuring Performance Improvement in a Pathology Laboratory: A Case Study

No. 72: Karen Van Peursem, Joanne Locke and Neil Harnisch Audit Standard Analysis: An Illocutionary Perspective on the New Zealand Going Concern Standard

No. 71: Alan Lowe Methodology, Method and Meaning in Field Research: Intensive Versus Extensive Research Styles in Management Accounting (pdf, 143kb)

No. 70: Jill Hooks, David Coy and Howard Davey Information disclosure in the annual reports of New Zealand electricity retail and distribution companies: Preliminary findings


No. 69: Francis, Graham, Humphreys, Ian and Jackie Fry Lessons for other counties from the privatisation, commercialisation and regulation of UK municipal airports

No. 68: Joanne Locke and Alan Lowe A market test of the ranking of accounting journals: An Australasian perspective (pdf, 167kb)

No. 67: Alan Lowe Accounting information systems as knowledge-objects: some effects of objectualization (pdf, 157kb)

No. 66: Keith Dixon The impact of management control across a hospital system

No. 65: Keith Hooper and Mary Low Representations in accounting: the metaphor effect (pdf, 135kb)

No. 64: Susan Ann Smith and David Coy The quality of city council annual reports, 1996-7 and 1997-8: Preliminary findings

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