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The School of Accounting Working Paper Series contain quality research across the main areas of accounting including financial accounting, management accounting, and auditing. Abstracts of the papers have been provided. If you would like to receive a copy of any paper, please contact the author(s) for an updated version. 2007 Working PapersChan, K., Accounting-based composite market multiples and equity valuation, School of Accounting Working Paper Series, 99, School of Accounting, UTS, Sydney, June 2007. Bond, D., The value of the merger of Ernst & Young and Arthur Andersen in Australia, School of Accounting Working Paper Series, 98, School of Accounting, UTS, Sydney, May 2007. Modell, S., Bundling and transformation of management control innovations: A case study of the integration of total quality management and the balanced scorecard, School of Accounting Working Paper Series, 97, School of Accounting, UTS, Sydney, April 2007. Sundin, H., Stakeholder salience and management control systems: An exploratory study, School of Accounting Working Paper Series, 96, School of Accounting, UTS, Sydney, March 2007. Baker, M., MCS and environmental strategy formulation, School of Accounting Working Paper Series, 95, School of Accounting, UTS, Sydney, March 2007. Matolcsy, Z., Tyler, J., and Wells, P., The relation between board composition, firm characteristics and the impact of regulations, School of Accounting Working Paper Series, 94, School of Accounting, UTS, Sydney, February 2007. Clinch, G., Fuller, D., Govendir, B., and Wells, P., The accrual anomaly: Australian evidence, School of Accounting Working Paper Series, 93, School of Accounting, UTS, Sydney, February 2007. Barth, M., and Clinch, G., Scale effects in capital markets-based accounting research, School of Accounting Working Paper Series, 92, School of Accounting, UTS, Sydney, February 2007. 2006 Working PapersBrown, P., Performance consequences of group versus individual compensation schemes for senior executives, School of Accounting Working Paper Series, 91, School of Accounting, UTS, Sydney, December 2006. Brown, P., Economics determinants of group versus individual compensation schemes for senior executives, School of Accounting Working Paper Series, 90, School of Accounting, UTS, Sydney, December 2006. Brown, D., Malmi, T., and Booth, P., Loose coupling theory - An analytical framework for management control system packages and field based implications, School of Accounting Working Paper Series, 89, School of Accounting, UTS, Sydney, November 2006. Tyler, J., The relation between board composition and continuous disclosure, School of Accounting Working Paper Series, 88, School of Accounting, UTS, Sydney, October 2006. Petty, J., An investigation into the emerging adoption of voluntary disclosure by companies of their intellectual capital: Preliminary Australian evidence, School of Accounting Working Paper Series, 87, School of Accounting, UTS, Sydney, September 2006. Tyler, J., The relation between board composition, firm characteristics and the impact of regulation, School of Accounting Working Paper Series, 86, School of Accounting, UTS, Sydney, August 2006. Brown, P., Economic determinants of group versus individual compensation schemes for senior executives, School of Accounting Working Paper Series, No. 85, School of Accounting, UTS, Sydney, July 2006. Bedford, D., Management control systems: Configurations and equifinality, School of Accounting Working Paper Series, No. 84, School of Accounting, UTS, Sydney, July 2006. Bond, D., The value of the merger of Ernst and Young and Arthur Andersen in Australia, School of Accounting Working Paper Series, No. 83, School of Accounting, UTS, Sydney, June 2006. Linden, P., The impact of the separation of the CEO and chairman roles on executives compensation contracts, School of Accounting Working Paper Series, No. 82, School of Accounting, UTS, Sydney, May 2006. Linden, P., An explanation for observed differences in the implied cost of equity capital of the Jobs and Growth Tax Relief Reconciliation Act of 2003, School of Accounting Working Paper Series, No. 81, School of Accounting, UTS, Sydney, May 2006. Sundin, H., Granlund, M., and Brown, D., Multiple objectives, management control systems, and the balanced scorecard: An exploratory case study, School of Accounting Working Paper Series, No. 80, School of Accounting, UTS, Sydney, May 2006. Sivabalan, P., Booth, P., and Malmi, T., Budget participation and budget emphasis in low uncertainty conditions - Considering alternative reasons to budget, School of Accounting Working Paper Series, No. 79, School of Accounting, UTS, Sydney, April 2006. Baker, M., Brown, D., and Malmi, T., Implementing environmental strategy with an MCS package, School of Accounting Working Paper Series, No. 78, School of Accounting, UTS, Sydney, April 2006. Clinch, G., and Czernkowski, R., Generation of private signals by analysts, School of Accounting Working Paper Series, No. 77, School of Accounting, UTS, Sydney, March 2006. Tyler, J., Board composition, firm characteristics and continuous disclosure: Does corporate governance matter?, School of Accounting Working Paper Series, No. 76, School of Accounting, UTS, Sydney, February 2006. 2005 Working PapersBond, D., The value of the merger of Ernst and Young and Arthur Andersen in Australia, School of Accounting Working Paper Series, No. 75, School of Accounting, UTS, Sydney, February 2005. Sivabalan, P., Further evidence on the impact of various reasons-to-budget on budget importance and performance, School of Accounting Working Paper Series, No. 74, School of Accounting, UTS, Sydney, August 2005. Thiagarajah, T., Management control systems in third sector organisations: An exploratory study, School of Accounting Working Paper Series, No. 73, Sydney, July 2005. Tyler, J., Continuous disclosure by Australian companies and board characteristics: Does corporate governance matter?, School of Accounting Working Paper Series, No. 72, UTS, Sydney, April 2005. Sivabalan, P., Malmi, T., Brown, D., and Matolcsy, Z., An exploratory study of Australian budgeting practice, School of Accounting Working Paper Series, No. 71, UTS, Sydney, April 2005. Hamilton, J., Ruddock, C., Stokes, D., and Taylor, S., Audit partner tenure and earnings quality, School of Accounting Working Paper Series, No. 70, School of Accounting, UTS, Sydney, February 2005. 2004 Working PapersMalmi, T., Raulas, M., and Sehm, J., An Empirical Study on Customer Profitability Accounting, Customer Strategies and Corporate Performance, School of Accounting Working Paper Series, No. 69, May 2004. Lanis, R., A New Culture/Corporate Reporting Systems Model, School of Accounting Working Paper Series, No. 68, May 2004. Wells, P., and Wright, A., Qantas Airways Ltd: A Case Study for Financial Statement Analysis, School of Accounting Working Paper Series, No. 67, February 2004. Chow, D., Lim, S., and Matolcsy, Z., Board Composition and Voluntary Disclosure, School of Accounting Working Paper Series, No. 66, February 2004. Hamilton, J., Accounting Flexibility in Private Debt Contracts: The Role of Auditors, School of Accounting Working Paper Series, No. 65, February 2004. Matolcsy, Z., Mehta, M., and Wells, P., Enterprise Bargaining and Earnings Management, School of Accounting Working Paper Series, No. 64, February 2004. 2003 Working PapersGodfrey, J., and Hamilton, J., The Impact of R&D Intensity on Demand for Specialist Auditor Services, School of Accounting Working Paper Series, No. 63, UTS, Sydney, November 2003. Wells, P., The Information Content of Identifiable Intangible Asset Disclosures in Australia, School of Accounting Working Paper Series, No. 62, UTS, Sydney, May 2003. Brown, D., Performance Management of Information Technology Investments: A Balanced Scorecard Approach, School of Accounting Working Paper Series, No. 61, UTS, Sydney, May 2003. Hamilton, J., Stokes, D., and Bond, D., Big 5 Audit Partner Industry Expertise - Audit Pricing Evidence, School of Accounting Working Paper Series, No. 60, UTS, Sydney, April 2003. Ferguson, A., and Matolcsy, Z., Audit Quality and Post Earnings Announcement Drift, School of Accounting Working Paper Series, No. 59, UTS, Sydney, February 2003. 2002 Working PapersSivabalan, P., The Impact of an Information Management Innovation on the Management Control Systems of an Alliance, School of Accounting Working Paper Series, No. 58, December 2002. Matolcsy, Z., and Wyatt, A., What Else Drives the Value of Companies - An Economics of Innovation Approach, School of Accounting Working Paper Series, No. 57, November 2002. White, A., Booth, P., and Brown, D., An Exploratory Study of the Knowledge Management, Risk and Risk Management Constructs and Relationships, School of Accounting Working Paper Series, No. 56, October 2002. Ferguson, A., Evidence of Audit Leader Strategic Price-Cutting and Fee Recovery in Non-Audit Services: Implications for Independence, School of Accounting Working Paper Series, No. 55, May 2002. Wells, P., An Evaluation of Identifiable Intangible Assets in the Australian Television Industry, School of Accounting Working Paper Series, No. 54, May 2002. Brown, D., Sivabalan, P., McKenzie, J., and Booth, P., An Action Research Approach to Improving Student Learning Outcomes Using Constructive Alignment: Some Evidence and Implications for Teaching Cost Accounting, School of Accounting Working Paper Series, No. 53, May 2002. Stokes, D., Chan, D., Ferguson, A., and Simunic, D., A Spatial Analysis and Test of Oligopolistic Competition in the Market for Audit Services, School of Accounting Working Paper Series, No. 52, February 2002. Taylor, S., Ruddock, C., and Taylor, S.L., Auditor Independence and Earnings Conservatism, School of Accounting Working Paper Series, No. 51, February 2002. Coulton, J., Taylor, S., and James, C., The Effect of Compensation Design and Corporate Governance on the Transparency of CEO Compensation Disclosures, School of Accounting Working Paper Series, No. 50, February 2002. 2001 Working PapersBrown, D., Sivabalan, P., McKenzie, J., and Booth, P., Student Learning Approach, Conception and Contextual Factors: Some Evidence and Implications for Teaching Cost Accounting, School of Accounting Working Paper Series, No. 49, November 2001. Sivabalan, P., and Booth, P., The Impact of Management Accounting Information Systems on e-Business: An Exploratory Study, School of Accounting Working Paper Series, No. 48, November 2001. Ferguson, A., The Impact of Auditor Quality on Post-Earnings-Announcement-Drift and Return Volatility, School of Accounting Working Paper Series, No. 47, October 2001. Brown, D., Booth, P., and Giacobbe, F., Organisational Influences, Ownership, and the Adoption of Activity-Based Costing in Australian Firms, School of Accounting Working Paper Series, No. 46, July 2001. Watts, E.W., An English Doctor's Contribution to Local Government Accountability in Colonial New South Wales, School of Accounting Working Paper Series, No. 45, April 2001. Wells, P., The Development of Identifiable Intangible Assets in the Australian Television Industry, School of Accounting Working Paper Series, No. 44, February 2001. Ferguson, A., and Crockett, A., Information Transfer and Press Coverage: The Case of the Gawler Craton Gold Boom, School of Accounting Working Paper Series, No. 43, February 2001. Coulton, J., Taylor, S., and James, C., The Transparency of CEO Compensation Disclosures: Does Corporate Governance Matter?, School of Accounting Working Paper Series, No. 42, February 2001. Coulton, J., Taylor, S., and Craswell, A., Do Board Characteristics Influence Audit Fees?, School of Accounting Working Paper Series, No. 41, January 2001. Taylor, S., Lee, P.J., and Taylor, S.L., Auditor Conservatism and Audit Quality: Evidence from Australian IPO Earnings Forecasts, School of Accounting Working Paper Series, No. 40, January 2001. 2000 Working PapersTaylor, S., Brown, P., Lee, P., and Walter, T., The Extent of Bias and Revision in Analysts' Earnings Forecasts: Australian Evidence, School of Accounting Working Paper Series, No. 39, December 2000. Lonergan, W., Stokes, D., and Wells, P., The Changing Value Relevance of Net Assets and Earnings and the Impact of Intangible Asset Disclosures, School of Accounting Working Paper Series, No. 38, December 2000. Watts, E., and Preda, P., Organisational Determinants of Graduates' Job Satisfaction within Public Accounting Firms: An International Comparison, School of Accounting Working Paper Series, No. 37, November 2000. Giacobbe, F., Controlling Intenational Joint Ventures from a Distance: Research Issues and Methodology, School of Accounting Working Paper Series, No. 36, October 2000. Hamilton, J., Growth Options and the Specification of Accounting Methods in Private Debt Contracts, School of Accounting Working Paper Series, No. 35, October 2000. Stokes, D., and Ferguson, A., Brand Name Audit Pricing, Industry Specialization and Leadership Premiums post Big 8 and Big 6 Mergers, School of Accounting Working Paper Series, No. 34, September 2000. Matolcsy, Z., Stokes, D., and Wright, A., The Value-Relevance of Board Composition within Corporate Governance, School of Accounting Working Paper Series, No. 33, August 2000. Taylor, S., Lee, M., and Lee, P., Unit Initial Public Offerings: Staged Equity or Signaling Mechanism?, School of Accounting Working Paper Series, No. 32, August 2000. Craswell, A., Laughton, J., and Stokes, D., Auditor Independence and Fee Dependence, School of Accounting Working Paper Series, No. 31, August 2000. Taylor, S., Lee, P.J., and Taylor, S.L., Differential Audit Quality: Evidence from Australian IPO Earnings Forecasts, School of Accounting Working Paper Series, No. 30, July 2000. Chan, K., and Loftus, J.A., An Empirical Examination of the Amortisation of Intangible Assets, School of Accounting Working Paper Series, No. 29, June 2000. Matolcsy, Z., Executive Cash Compensation and Corporate Performance during Different Economic Cycles, School of Accounting Working Paper Series, No. 28, May 2000. Wieder, B., Booth, P., and Matolcsy, Z., Information Systems Integration and Accounting Practices, School of Accounting Working Paper Series, No. 27, May 2000. Ferguson, A., and Stokes, D., Big 6 Brand Name Audit Pricing and Industry Leadership Premiums, School of Accounting Working Paper Series, No. 26, March 2000. Barkess, L., and Stokes, D., The Relevance of Audit Firm Reputations in Local Markets for Auditor Choice, School of Accounting Working Paper Series, No. 25, March 2000. 1999 Working PapersMatolcsy, Z., Stokes, D., and Wright, A., The Value-Relevance of Board Composition within Corporate Governance, School of Accounting Working Paper Series, No. 24, November 1999. Craswell, A., Laughton, J., and Stokes, D., Auditor Independence and Fee Dependence, School of Accounting Working Paper Series, No. 23, July 1999. Stokes, D., Taylor, S., Lee, P., and Walter, T., The Association between Audit Quality and Firm-Specific Risk: Evidence from the Australian IPO Market, School of Accounting Working Paper Series, No. 22, June 1999. Barkess, L., and Stokes, D., The Relevance of Audit Firm Reputations in Local Markets for Auditor Choice, School of Accounting Working Paper Series, No. 21, June 1999. 1998 Working PapersLim, S., and Matolcsy, Z., Do Managers of Failed Companies Manage Their Earnings Prior to Failure? - An Empirical Investigation, School of Accounting Working Paper Series, No. 20, June 1998. Matolcsy, Z., Executive Cash Compensation and Corporate Performance During Economic Downturns, School of Accounting Working Paper Series, No. 19, June 1998. 1997 Working PapersBooth, P., and Giacobbe, F., Is Activity-based Costing Still the Answer?, School of Accounting Working Paper Series, No. 18, July 1997. Booth, P., and Giacobbe, F., Predicting the Adoption of Activity-based Costing in Australian Manufacturing Firms, School of Accounting Working Paper Series, No. 17, July 1997. 1996 Working PapersLim, S., A Literature Review of the Political Cost Hypothesis, School of Accounting Working Paper Series, No. 16, September 1996. Lim, S., Institutional and Structural Constraints to Detecting Earnings Management of Firms Subjected to Price Regulation, School of Accounting Working Paper Series, No. 15, August 1996. O'Sullivan, P., The Impact of Relative Departures from Normality on the Underlying Dimensions of Financial Statement Ratios, School of Accounting Working Paper Series, No. 14, 1996. Lim, S., and Matolcsy, Z., Earnings Management of Firms Subjected to Price Regulation: A Longitudinal and Cross-sectional Investigation, School of Accounting Working Paper Series, No. 13, March 1996. Watts, E., and Masters, J., Public Interest and Public Practice: The Need for Restrictions to the Title "Accountant", School of Accounting Working Paper Series, No. 12, February 1996. Watts, E., and Thompson, S., Benchmarking for Franchising: Putting Theory into Practice for Continuous Improvement, School of Accounting Working Paper Series, No. 11, January 1996. Hardman, D., Accounting Mechanisms and Financial Infrastructure in the Development of Papua New Guinea, School of Accounting Working Paper Series, No. 10, January 1996. 1995 Working PapersHardman, D., Ethical Implications of the Public Sector Auditing Function, School of Accounting Working Paper Series, No. 9, 1995. Booth, P., Simple Quantification in Qualitative Accounting Field Research: Method Issues with an Illustration, School of Accounting Working Paper Series, No. 8, November 1995. Watts, E., Internal Allocation of Funds: Changes and Challenges for Australian Universities, School of Accounting Working Paper Series, No. 7, May 1995. Watts, E., Structure, Budgeting and the Creation of Budgetary Slack in Universities, School of Accounting Working Paper Series, No. 6, March 1995. Farrell, B., and Cobbin, D.M., Ethics and the Professions in Australia, School of Accounting Working Paper Series, No. 5, March 1995. 1994 Working PapersMatolcsy, Z., Corporate Performance and Executive Remuneration During Economic Downturns: Some Preliminary Evidence, School of Accounting Working Paper Series, No. 4, November 1994. Matolcsy, Z., Asymmetrical Economic Consequences and Incentives: The Case of Management Compensation and Corporate Performance During Economic Downturns, School of Accounting Working Paper Series, No. 3, August 1994. Farrell, B., and Cobbin, D.M., Analysis of Australian Enterprises' Codes of Ethics, School of Accounting Working Paper Series, No. 2, June 1994. Farrell, B., and Cobbin, D.M., The Status of Ethical Cultures in Australian Enterprises, School of Accounting Working Paper Series, No. 1, June 1994. |
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29 April 2008 11:43 AM
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