Annual Report 1999 - · interests are concerned with behavioural decision making in accounting....

1111 Annual Report 1999

School of AccountingAnnual Report 1999

co-ordinated and compiledby:

Bibi MooreJune 2000

Editor:Mr Colin Withers

School of AccountingFaculty of Commerce & Economics

University of New South WalesSydney 2052 AustraliaPhone: 02 9385-5830

Fax: 02 9385-5925

2222 School of Accounting

SCHOOL OFACCOUNTING

Contents page

Head of School's Report 3

About the School 4• Objectives 4• Undergraduate 4• Postgraduate 4

About Teaching 5

About Research and Professional Interaction 6

Staffing / Visitors 7

Staff Biographies 8-21

Peer Assistance Support Scheme (PASS) 22-23

Teaching in Guangzhou University, Guangzhou Province, China 24

Research Seminar Series 25-26

Working Paper Series 27

ACMAD (Australian Centre for Management AccountingDevelopment)

28

Statistical Highlights 29-30

Publications 31-39

Publications Accepted for Later Year (2000) 40-43

Papers, Lectures and Addresses 44-49

Research Grants / External Australian Research Council 50-52

Editorial Board Membership 53

Professional and Community Relations 54-56

Theses Completed 57-58• PhD 57• MCom (Honours) 57• BCom (Honours) 57-58

Theses Continuing 59-60• PhD 59-60• MCom (Honours) 60

Recipients of Student Prizes 61

Annual Report 1999


School of Accounting

Head of School's ReportKen Trotman

Throughout the 1990s the School of Accounting at UNSW has been recognised as one of theleading research schools in Australia and world-wide it is only headed by the leading USAuniversities. However, within the university our research output has been comparatively low.The most pleasing aspect of 1999 has been the large increase in research output. Many ofthese papers have been published in leading international journals and the percentage of staffpublishing has increased significantly. Our research reputation has also been enhanced byincreased research grants and the appointment of many of our senior staff to editorial boardsof leading international journals.

Despite the increased research productivity, the high quality of the School's teaching has beenmaintained. Our undergraduate classes are still very popular and our MCom subjects areundergoing some revisions to keep them at the cutting edge.

This will be my last year as Head of School. Over the last eight years I have received a lot ofsupport from both academic and administrative staff. I thank them all. Professor Wai FongChua will be taking over as Head of School in February 2000. She has my best wishes andsupport and I believe she has the enthusiasm necessary for the School to progress andimprove throughout the next decade.


About the School

The School of Accounting is one of the Schools in the Faculty of Commerce and Economics.At the end of 1999, it had an establishment of 42 academics and 8 support staff.Undergraduate students may enrol in a single major in accounting or double majors may alsobe undertaken with Economics, Information Systems, Finance, Japanese Studies, Marketingor Law, plus others. The School also provides a successful program at the honours level.Postgraduate students are enrolled in programs involving major study in accounting.

Objectives

The objectives of the School of Accounting are:

1. the provision of undergraduate and postgraduate programs at varying levels that addressthe educational needs of the accounting profession, industry, commerce and the publicsector.

2. the provision of programs of disciplinary study and research training in accounting.3. the conduct and promotion of high quality research.4. participation in the developmental activities of the relevant research, professional and

other communities served by the School.

Undergraduate

The undergraduate programs offered through the School provide for multi-disciplinary studyas a basis for entry to professional or commercial practice; all require major disciplinarystudy in accounting. Students can undertake a single major in Accounting or a double major,e.g. Accounting & Finance. Undergraduate programs are offered at the pass and honourslevels.

Postgraduate

The School offers 4 general postgraduate programs. These are Graduate Diploma, Master ofCommerce, Master of Commerce (Honours) and PhD. In addition, a number of specialgraduate programs are offered, including the Master of Commerce in ProfessionalAccounting Program, Strategic Value Management, International Professional Accounting(Guangzhou) and Deloitte Touche Tohmatsu Customised Program.


About Teaching

The teaching responsibilities of the School include:

(a) preparation of undergraduates for the Bachelor of Commerce degree in the disciplineof accounting — at the pass level in three years of full-time study or six years of part-time study, and with an additional year in each case for a degree with honours,

(b) preparation of undergraduates for the commerce component of the combined Bachelorof Commerce - Accounting/Bachelor of Laws degree program — at the pass level infive years of full-time study, at the honours level in six years,

(c) preparation and supervision of candidates for the degrees of Doctor of Philosophy,Master of Commerce (Honours) and Master of Commerce, including the provision ofpostgraduate course-work,

(d) the provision of special accounting courses for undergraduates and graduates in otherFaculties of the University,

(e) the offering of a range of continuing education courses in accounting,

(f) the maintenance of the professional standing of the programs offered through theschool,

(g) the continual review of courses and programs offered through the School toincorporate disciplinary and pedagogic developments.

All undergraduates in the Faculty of Commerce and Economics are required to take two unitsin Accounting. All students in the School of Accounting must take a disciplinary major inAccounting and a minor in another discipline or a further major discipline offered through theFaculty. In addition they pursue a minimum of two sessions of study in economics and twoone-session units in quantitative methods.

Enrolments in the Master of Commerce course work programs offered through the School arebeing maintained despite increasing competition in this market.


About Research and Professional InteractionThe research responsibilities of the School include:

(a) the provision of appropriate programs of research training,

(b) the provision of supervision and guidance at all levels of research in the School,

(c) the conduct of basic and applied research in the discipline of Accounting,

(d) the conduct of applied, professionally orientated and inter-disciplinary researchrelevant to the School,

(e) the promotion of a supportive environment for research, including the encouragementof funding for research from various sources,

(f) the conduct of a regular research seminar series.

The outcomes of research in the School, in terms of publications, presentation of papers andcompletion of research reports, are outlined later in the report.

The responsibilities of the School concerning professional interaction include:

(a) participation in standing and development committees of relevant professional bodies,

(b) promotion of dialogue between members of the School and relevant professions aboutmatters of academic, professional or social concern,

(c) contribution to the continuing education endeavours of professional bodies,

(d) contribution to the development of professional knowledge and standards.

Some of the activities of members of the School in promoting professional interaction areoutlined later in the report.


Staffing / VisitorsAdministrative Officer

Colin Withers, BA UNSW

Clerical Staff

Mini CriticosEva GrantMarie HoughNora KunglLisa Lifman

Staff Changes

Promotion:

Jane Baxter, Lecturer to Senior LecturerRobyn Moroney, Associate Lecturer to Lecturer

New Appointments:

Paul Andon, Associate LecturerNeil Fargher, Senior LecturerJohn Lowry, LecturerMichael Pennisi, Lecturer

Resignations:

Nicole AngTyrone CarlinAxel SchulzGraham Sullivan

Visitors:

Michael Gibbins (University of Alberta, Canada)Severin Grabski (Michigan State University)Shee Boon Law (Victoria University of Wellington)Margaret Lightbody (University of Adelaide)Gary Munroe (Edith Cowan University)Chris Nobes (University of Reading)Marianne Pitts (University of Warwick)Katherine Schipper (University of Chicago)Christine Tan (University of Melbourne)


Staff Biographies — ProfessorsBill BirkettAssociate Dean (Development)MEc Syd., FCPA

Bill Birkett has been a Professor of Accounting since 1982. He was Head of School from1984 to 1991. In 1993 he was appointed to the position of Associate Dean -Development, Faculty of Commerce and Economics. He teaches in the areas ofmanagement strategies and organizational processes, management accounting, anddevelopment of accounting thought. His primary research interests are in the areas ofmanagement accounting, accounting education, accounting work and public sectoraccountability. He is the author or co-author of twenty monographs, and author of morethan forty articles in research or professional journals. Previously he was FoundationHead, School of Financial and Administrative Studies, Kuring-gai College of Advancedof Education 1974-1981. He was also the Foundation Director of the Australian Centrefor Management Accounting Development, from 1990 to 2000; presently he is ResearchDirector - Resource Management.

Wai Fong ChuaBA PhD Sheff., ACA, CPA

Wai Fong Chua has been a Professor in the School since 1994. Prior to joining UNSW in 1985,Wai Fong taught at the University of Sheffield (1981-1982) and Sydney University (1983-1985). She teaches and researches primarily in the area of management accounting. Hercurrent research projects include a comparative study of the emergence of the Canadianand Australian accounting professions and an examination of the role of financial andnon-financial controls in the management of strategic supply relationships. Her otherresearch interests include international accounting, accounting history and the philosophyof the social sciences. She has published widely in international journals including TheAccounting Review, Accounting, Organizations and Society and ContemporaryAccounting Research. Wai Fong is presently a member of the editorial boards ofAccounting, Organizations and Society, Accounting and Finance, Australian AccountingReview and Contemporary Perspectives on Management Accounting. She was thePresident of the Accounting Association of Australia and New Zealand from July 1998 –July 1999.


Staff Biographies — Professors (Continued)Roger SimnettMEc Monash, PhD UNSW, FCPA

Roger Simnett teaches and researches in the financial accounting and auditing areas.Roger came to tertiary teaching from the auditing profession. His early years of tertiaryteaching were spent at Monash University. Roger’s research interests cover a range offinancial accounting and auditing topics, including auditor decision processes,development of specialist skills, corporate governance, and financial disclosure issues.His work has appeared in both academic and professional journals including TheAccounting Review, Accounting, Organizations and Society and Behavioural Research inAuditing. He is a regular presenter at both academic and professional conferences andseminars. He is currently a member of the Auditing and Assurance Standards Board, andis involved on a number of other academic and professional committees. He currentlyserves on the editorial boards of Australian Accounting Review, International Journal ofAuditing and Issues in Accounting Education.

Ken TrotmanHead of School of AccountingMCom PhD UNSW, FCA, FCPA

Ken Trotman is Professor and Head of the School of Accounting. He joined theUniversity in 1974 and has held visiting appointments at a range of overseas institutionsincluding Cornell University and the University of Michigan. His main current researchinterests are concerned with behavioural decision making in accounting. This researchinvolves the examination of the processing of information and the quality of decisionsmade by both users of accounting reports and by accountants themselves. Within thisarea he has a particular interest in the judgments made by auditors and developingdecision aids to improve their judgments. He has written six books and published in theleading research journals including The Accounting Review, Journal of AccountingResearch, Accounting, Organizations and Society, Abacus, Accounting and BusinessResearch and Behavioral Research in Accounting. He was the 1993/94 Coopers &Lybrand Visiting Professor and the 1993/94 President of the Accounting Association ofAustralia and New Zealand. In 1998 he received the AAANZ 'Outstanding Contributionto the Accounting Literature' awards and was elected as a Fellow of the Academy ofSocial Sciences. He is on a range of editorial boards of international research journals andis presently Director of Research for the Audit Section of the American AccountingAssociation and Associate Editor of Auditing: A Journal of Practice & Theory.


Staff Biographies — Professors (Continued)Robert WalkerBCom UNSW, MEc PhD Syd., CA

Bob Walker joined the University as Professor of Accounting in 1978, having previouslyworked at the University of Sydney, in public accounting, and as a freelance scriptwriterand journalist. His research interests are concerned with financial reporting in the publicand private sectors. He is the author of a book and two monographs on financialreporting issues, and author of joint author of more than fifty articles which haveappeared in local and international research journals, professional journals, or as chaptersin books. He was a foundation member of the Accounting Standards Review Board, andhas been engaged to advise a range of Commonwealth and State agencies andparliamentary committees concerned with arrangements for the accountability of privatesector and public sector agencies. Between 1995-99 he served as chairman of the NSWCouncil on the Cost of Government, a statutory body established to provide independentadvice to the Government and the NSW Parliament. He is currently part-time chairman ofthe board of a State-owned corporation.


Staff Biographies — Associate ProfessorsPeter LuckettBA Macquarie, PhD Syd., ASA

Peter Luckett is an Associate Professor with teaching and research interests inmanagement accounting. He joined the School in 1983, after completing his doctorate atthe University of Sydney where he had previously been teaching since 1974. His teachingresponsibilities are essentially in the advanced management accounting and postgraduatesubjects. He is also involved in a number of professional and overseas programs. Peterhas published behavioural accounting research studies concerned with the use of feedbackinformation in a number of international academic journals including Accounting,Organizations and Society and Behavioral Research in Accounting. He is currently amember of the editorial board of Abacus. His current research is concerned with theimpact of alternative costing systems on decision behaviour, the use of budget-basedincentive contracts on task performance, and the role of management accountinginformation and work-group performance.

Malcolm MillerMCom UNSW, FCA, FCPA, FCIS, FAIM

Malcolm Miller is an Associate Professor and the School’s Co-ordinator for the MComPrograms. He undertakes teaching and research in the area of financial accounting andreporting. In particular, he is interested in issues relating to accounting standard-setting,the regulation of financial reporting and international accounting. He was a member ofthe Australian Accounting Standards Board for four years to 31 March 1995. He was amember of the Public Sector Accounting Standards Board for three years (1987-1989). In1995 he was a Visiting Scholar at the University of Reading and in 1977, 1978, 1979 and1983 he was a Visiting Associate Professor at New York University. He held a seniorposition in the Sydney office of KPMG prior to his 1971 appointment to the Universitystaff. He has published extensively including research monographs for the AustralianAccounting Research Foundation and papers in The Accounting Review, Accounting andBusiness Research, and Australian Accounting Review.


Staff Biographies — Senior LecturersJane BaxterB.Com W’gong, M.Com PhD UNSW, FCPA

Jane Baxter is a Senior Lecturer who teaches management accounting at theundergraduate and postgraduate levels. Jane has active research interests in the followingareas: knowledge management, customer reporting, the work of chief financial officers,innovations in management accounting practice, and the textual strategies used in fieldresearch. She has made presentations based on her research at regional and internationalacademic conventions. Jane’s research has been published in Behavioural Research inAccounting, Journal of Management Accounting Research, Australian AccountingReview and Pacific Accounting Review. She has also co-authored a monograph for theUniversity of New South Wales Press. Jane specialises in field research. Prior to joiningthe University, Jane worked as a project accountant in the oil industry.

Brian BoothBCom Qld., MCom UNSW, FCPA, AAUQ

Brian Booth is a Senior Lecturer who teaches in the areas of financial and managementaccounting. He has extensive industrial accounting and financial experience, and was theFinance Director of a conglomerate public company prior to joining the University in1975. His major research interests are in the fields of corporate governance and reportingissues in respect of complex organisational designs and regenerative products. Hecurrently acts as a managerial accounting consultant to a wine producer, and is anaccounting investigative consultant to various government bodies.

Graham BradleyBEc Syd., MCom PhD UNSW, FCPA

Graham Bradley is a Senior Lecture and teaches in the area of management accounting.At the beginning of 1998 he was appointed Director – Master of Commerce programs.Graham has extensive industry experience and worked as a management consultant forWD Scott and Coopers & Lybrand before joining the University in 1987. His majorresearch interest is in the area of service quality, information technology, internal andexternal customer service and organisational performance. Graham is currently theProject Leader for a major benchmarking study in the “Over-The-Counter” financialmarkets area which is examining the relationships between the above areas.

Michael BriersBCom Tas., PhD UNSW

Michael Briers is a Senior Lecturer. His teaching and research interests are in the area ofManagement Accounting. He has won a Vice-Chancellor's Award for TeachingExcellence in 1996 and an Australian Award for University Teaching in 1998. Michael'sresearch interests are concerned with the social and behavioural aspects of contemporarymanagement control technologies including activity-based management/costing,benchmarking, outsourcing and risk management. He is director of the Over-The-CounterResearch Centre at SIRCA where his primary research focus is on the wholesale bankingindustry.


Staff Biographies — Senior Lecturers (Continued)Neil FargherBCom Melb., MBus RMIT, PhD Arizona, CPA

Neil Fargher is a Senior Lecturer who teaches in the area of financial accounting. Neilrecently joined the University of NSW from the University of Oregon, in the UnitedStates. Neil’s primary research interests are in financial accounting and attestation. He haspublished articles in academic journals including Auditing: A Journal of Practice &Theory, Contemporary Accounting Research, Journal of Business, Finance andAccounting, Journal of Financial Research, and Journal of Management AccountingResearch. His research has been presented at the International Symposium of AuditResearch, American Accounting Association conferences, the Waterloo AuditingSymposium on Assurance Services (Canada), the Mitsui Life Symposium on GlobalFinancial Markets, and other conferences. Neil has a PhD. from the University of Arizonaand ten years' experience in corporate accounting and information systems.

Gordon HowittBEc Syd., MCom UNSW, ASTC, FCPA

Gordon Howitt is a Senior Lecturer and is involved in teaching first year subjects andassisting the Head of School with administration. He has had 40 years’ experienceteaching accounting in Australia, the United States, Fiji and China. Following hisretirement from the University of NSW as Associate Professor, Gordon accepted theChair in Accounting at the University of South Pacific in Suva, Fiji. Prior to joining theUniversity in 1959 Gordon held the positions of assistant secretary and office managerwith the Simon Engineering Group from 1951-6 and financial controller with PhilipsIndustries from 1956-9. He is the author/co-author of a number of articles and text books.His current research interests are evaluation of teaching, accounting education andsupplemental instruction (peer assisted student support).

Richard D. MorrisBCom Qld., MBA PhD UNSW, FCPA

Richard Morris is a Senior Lecturer and is the School’s Director of UndergraduateHonours Studies. His teaching responsibilities are in financial accounting atundergraduate and postgraduate levels. His research interests are in financial accountingand accounting history. They include international harmonisation of financial reporting,the politics of standard setting, the evolution of financial reporting in Britain andAustralia during the 19th century, and the economic factors associated with accountingchoices made by firms. His work has appeared in international refereed journals,professional journals, monographs and chapters in books. Richard joined the School in1974. Prior to that, he worked as an auditor for Price Waterhouse.


Staff Biographies — Senior Lecturers (Continued)Chris PoullaosMEc Syd., PhD UNSW, FCPA

Chris Poullaos is a Senior Lecturer. He teaches financial accounting in the undergraduateprogram and research methods and accounting history in honours and masters courses.Prior to accepting a full-time position at UNSW in 1991 he lectured at the University ofthe South Pacific (1984-85) and Kuring-gai CAE (1978-83), and tutored at UNSW andthe University of Sydney while completing doctoral and masters programs. A bookversion of his PhD (Making the Australian Chartered Accountant) was published in 1994,and articles based on it have appeared in international journals. He has an ongoinginterest in the historical emergence of accountancy as a professionalised occupation and ispresently researching the influence of British accounting associations and state agencieson the organisation of accounting throughout the British Empire/Commonwealth. Inaddition he is interested in the contemporary organisation of the accounting profession inthe Asia Pacific region.


Staff Biographies — LecturersLynn BarkessBBus N.R.C.A.E., Dip Ed Syd C.A.E., MCom PhD UNSW

Lynn Barkess is a Lecturer in accounting. Lynn came to tertiary teaching from theaccounting profession in 1990. Prior to joining UNSW, she was employed as a taxationaccountant (1987 to 1990) and before that was a management accountant (1978 to 1986).Since joining UNSW, Lynn has researched and published in the areas of: (1) auditindependence, addressing issues associated with auditor switching and the provision ofother services by auditors; and (2) corporate governance, both in the public andcommercial sectors.

Shirley CarlonMCom UNSW, CA

Shirley Carlon is a Lecturer who teaches in financial accounting. Her major researchinterest is financial accounting and accounting policy choice, especially the economicdeterminants of accounting policies among British companies in the late nineteenthcentury.

Elizabeth CarsonMCom UNSW, CA

Elizabeth is a Lecturer in financial accounting and is currently enrolled in a PhD.Elizabeth’s research interests include auditing and assurance technologies, auditordecision making and audit fees. She has worked with Price Waterhouse in Audit andBusiness Services and in the superannuation industry. She has published articles oncorporate governance, the audit expectation gap and assurance services. Her work hasappeared in both academic and professional journals.

Rodney CoyteBCom Melb., MCom UNSW, AACS

Rodney Coyte is a Lecturer and teaches subjects in business strategy, management andmanagement accounting. Rodney came to tertiary teaching from industry, joining theSchool of Accounting in 1992. He is currently completing a PhD examiningorganisational learning processes, in particular, through the development of semi-autonomous work teams. Other research interests include the study of benchmarkingprocesses for best practice, the integration of operational planning and continuousimprovement processes with organisational strategy, and the use of informationtechnology to improve organisational performance. Rodney has held a number of seniormanagement positions including Business Planning Manager and InformationTechnology Manager for a business unit of the Mars Corporation. He also has extensiveexperience in Information Technology consulting to a diverse range of organisations inAustralia and South East Asia.


Staff Biographies —Lecturers (Continued)Suresh CuganesanMCom UNSW, CPA

Suresh Cuganesan is a Lecturer with teaching and research interests in managementaccounting. Suresh has been part of the School of Accounting since 1994 andrecommenced his association with the School mid-1998 after a short break. He iscurrently working on a PhD in the area of e-commerce technology and the implicationsfor organisational processes, risk and control. His other research interests focus aroundthe socio-economic aspects of control systems in organisations.

Robert CzernkowskiBCom Tas., ASA

Robert Czernkowski is a Lecturer and teaches and researches in the area of financialaccounting. Before joining the School, he worked in public accounting and tutored at theUniversity of Tasmania. His research interests include earnings/returns correlations andthe information environment of firms, specifically in relation to how these are affectedby both institutional and informal characteristics of the marketplace for stock. He iscurrently undertaking a PhD at the AGSM.

Maria DyballBSc Bus Admin Philippines, MCom UNSW

Maria Dyball is a Lecturer who teaches in management accounting. She joined theSchool in 1993 while completing her MCom (Hons) in Accounting. Maria's ongoingresearch interests are in the history of business regulation and the accountingprofession in the Philippines. She has also researched on the interplay of a 'rationalist'institutional regulatory framework and a 'traditionalist' culture as manifested inapparent cases of ethical misconduct in public accounting in the Philippines. Mariacame to UNSW from Unisys Asia Group and the Philippines, where she wasemployed as a joint venture/financial analyst. She also worked as a computer auditorwith Arthur Andersen (SGV & Co) in Manila.

Roger GibsonMCom UNSW, CPA

Roger Gibson is a Lecturer who teaches first year accounting. Before joining UNSW,Roger was employed in the National Office of an international accounting firm.During 1999, Roger continued his role as co-ordinator of the Co-operative EducationProgram within the school. His research focuses on cognitive and social psychologyaspects of accounting and controls.


Staff Biographies — Lecturers (Continued)Wendy GreenMCom PhD UNSW, CPA, CA

Wendy is a Lecturer at the University of New South Wales, and teaches and researches inthe discipline of auditing. Wendy came to tertiary teaching from the auditing professionand has been a UNSW staff member since 1985. Wendy's research to date has includedwork on audit qualifications, auditor switching, audit committees and auditor judgment.This work has appeared in refereed journals in Australia, and has been included inrefereed conference proceedings both in Australia and internationally. During 1999Wendy completed her PhD dissertation which examined auditors' analytical proceduresjudgments.

Noel HardingBEc Macquarie, MCom UNSW

Noel joined the School in 1994 after completing his undergraduate Honours degree atMacquarie University. He has subsequently completed his MCom (Hons) degree and ispresently undertaking a PhD. Prior to joining the School, Noel worked in a number ofChartered Accounting firms. He teaches financial accounting and auditing atundergraduate and postgraduate levels. Noel’s research interests are the behaviouralaspects of financial accounting and auditing. His research has been published ininternational journals including Accounting, Organizations and Society andContemporary Accounting Research. His research has also been presented at a number ofinternational conferences. Current research projects include auditor performance in thereview process and group dynamics in group decision making environments.

Cameron HooperBAdmin Griff., MCom UNSW

Cameron Hooper is a Lecturer and teaches and researches within the discipline offinancial accounting. Cameron joined the university in 1990 after undertaking languagestudy in Taiwan where he also worked as a commodity futures broker. To date, hisresearch has included work on the information content of segment disclosure;determinants of voluntary segment disclosure; and configural information processing byauditors. This work has appeared in internationally refereed journals. Current researchprojects include the examination of analyst forecast bias and the impact of informationasymmetry on the price-volume relation for publicly traded stocks. He is currentlyundertaking a PhD at the Australian Graduate School of Management.

Janice LoftusBBus NSWIT, MCom UNSW

Janice Loftus is a Lecturer and during the year was Lecturer-in-Charge of FinancialStatement Analysis. Her research interests are financial accounting, in particular,solvency evaluation, agency theory and capital markets. Janice joined the School in 1990,after lecturing for three years at another university. Prior to that appointment, she was anaccountant with OPSM, 1985-7.


Staff Biographies — Lecturers (Continued)John LowryPh.D Newcastle

John Lowry teaches and researches in management accounting. He is Lecturer-in-Chargeof our second year management accounting and process improvement subject. He hastwelve publications including two in international journals. John worked for ten years inchartered (including two ‘Big Five’) firms in audit and business advisory services. He leda major study for Government on inter-firm networking and was principal financialadvisor for five years to a rapidly growing, export-focussed electronics firm. He hasworked full time, and as a consultant on economic aspects of major medical and healthresearch projects. John’s current research projects include empirical assessment ofalternative student-assessment systems, computer models for projection of financialstatement problems and for activity-based prediction of outcomes from process design,resource, product and customer management decisions.

John MacmullenBCom UNSW, CPA

John Macmullen, who joined the university in 1975, is a Lecturer who teachesmanagement accounting. John has worked in management accounting for some 30 years,in the steel and steel products industries, in the land development and constructionindustry and in the mechanical, civil and electrical engineering fields. His researchinterests include the relationship between contemporary management accounting andbusiness strategy and resource management. John has co-authored several successfultextbooks in both financial and management accounting, including Accounting forManagement Accounting (1980) and The Accounting Framework (1987). He haspublished in a number of journals and has co-written the Management Accountingsegment of the CPA program of the Australian Society of Certified PractisingAccountants (1991 and 1994 editions).

Nonna MartinovBA Tas., BBus Kuring-gai CAE, MCom UNSW, FCA

Nonna Martinov is a Lecturer and teaches in both undergraduate and postgraduateauditing. Prior to her appointment to the School of Accounting in February 1991, shewas employed as a Senior Audit Manager with Deloitte Touche Tohmatsu for a period often years. Nonna is actively involved with various aspects of the Institute of CharteredAccountants' Professional Year Program and is a member of the Continuing ProfessionalEducation Accounting and Audit Panel. She is currently undertaking a PhD investigatingthe ethical dimension of the audit judgment process. Her other major research interestsare in the area of audit methodology, materiality and judgment and ethics.


Staff Biographies — Lecturers (Continued)Rosina MladenovicMCom UNSW, MHEd UNSW, ASA, JP

Rosina Mladenovic is a Lecturer and teaches introductory accounting and auditing at theundergraduate level, and individual judgment and choice at the postgraduate level. Rosinacame to teaching from a big six chartered firm and has been a university staff membersince 1987. Rosina is currently working towards a PhD., and her major research interest isin the area of accounting education. In particular, exploring ways to improve the qualityof accounting education, discovering students’ perceptions of accounting, accountingstudents’ approaches to learning and the effects of assessment on student learning. Otherresearch interests include examining competencies in the accounting profession, inparticular, investigating the attitudes and qualities considered necessary for accountinggraduates in addition to technical competencies, as well as human information processingand behavioural research at the individual cognitive level.

Robyn MoroneyBEc LaTrobe, MCom Melb

Robyn Moroney is a Lecturer in the School of Accounting. She teaches auditing. Robynhas taught at LaTrobe University and the University of Melbourne. Prior to theseappointments, Robyn worked for Arthur Young, Chartered Accountants. Robyn iscurrently enrolled in a PhD. Her main areas of research interest are industry specialisationand audit quality.

Michael PennisiBSc MBA UNSW, CPA

Michael Pennisi is a Lecturer who teaches introductory accounting. He joined the Schoolafter working as Manager, Business Planning at Australia Post (NSW) from 1990 to 1999where he focussed on activity based management, capital budgeting, planning andinternal consultancy. Michael has taught in the areas of psychology, business statistics,accounting and corporate finance. He is currently undertaking a PhD investigating theimpact of information systems on use of post-completion audits. His other researchinterests are agency theory, management accounting, business strategy and accountingeducation.

Peter RoebuckMCom UNSW, CA

Before joining the University of New South Wales, Peter Roebuck was a Senior AuditManager with Deloitte Touche Tohmatsu. He has worked both in Australia and theU.S.A. He is now a Lecturer in both the undergraduate and the postgraduate Auditingcourse at the university. Peter also plays an active role in the Institute of CharteredAccountants in Australia, being past Chairman of the Accounting/Auditing Panel and amember of the Continuing Education Committee. He was a member of State Council ofthe Institute until 1998 and is currently a member of the National Careers and MarketingCommittee.


Staff Biographies — Associate LecturersPaul AndonBCom UNSW

Paul Andon is an Associate Lecturer who joined the school in 2000. He teaches in theareas of financial and management accounting. Prior to joining UNSW, he was employedat PricewaterhouseCoopers. His main research interests are in the areas of servicesmanagement and strategic management accounting. He is currently completing anMCom (Hons) and is in the final stages of fulfilling the requirements of membership forthe Institute of Chartered Accountants in Australia.

Linda ChangBA USP

Linda Chang is an Associate Lecturer who joined the school in 1999. Linda teaches firstyear accounting. Prior to her appointment, Linda worked in the Corporate Recovery andBusiness Advisory division, KPMG Fiji for three years. Her research interests includeknowledge management, organisation innovation and individual creativity. Linda iscurrently completing her MCom degree with a research project in this area.

Mandy ChengBCom UNSW, ASA

Mandy Cheng is an Associate Lecturer who joined the school in 1998. Prior to herappointment Mandy worked as a graduate accountant with BHP. Her research interestsinclude the impact of cognitive style and alternative incentive systems on work groups,capital investment decision making and management accounting control systems. Sheteaches introductory and intermediate accounting while completing her MCom (Hons)and Australian Society of CPA program. She has also lectured management accounting atGuangzhou University in China.

Clinton FreeBCom UNSW

Clinton Free is an Associate Lecturer who joined the school in 1997. During 1997, hecompleted an Honours degree, for which he was awarded the University Medal. Clintonteaches intermediate and advanced management accounting. His main research interestslie in aspects of supply and control, and the legal environment of accounting. Clinton iscurrently completing an LLB with the Faculty of Law.

Diane FriezerBA UCD, MCom AGSIM, CA

Diane Friezer is an Associate Lecturer who jointed the school in 1998. She teachesintroductory financial accounting. Prior to joining University of New South Wales, sheworked in financial accounting and auditing for 10 years both in the USA and Australia.Her main areas of research interest are in auditing and the effect of accountinginformation on the judgements of decision makers in the public sector. She is currentlyworking on her MCom (Hons) in this area.


Staff Biographies — Associate Lecturers(Continued)

Helen KangBCom UNSW

Helen Kang is an Associate Lecturer who teaches introductory and intermediate financialaccounting. Her research interests are in the areas of management accounting, especiallyinformation technology management, internal service quality, and performancemeasurement. She has recently completed her MCom (Hons) degree, and is expected toenrol in the PhD programme in 2000.


Peer Assistance Support Scheme (PASS)The Peer Assistance Support Scheme (PASS), also referred to as PAL (Peer AssistedLearning) and SI (Supplemental Instruction), concentrates on providing support for studentsin "high risk" subjects, using students from previous years with superior records. The Schoolof Accounting introduced the scheme in 1997 with the two-pronged motive of:(a) providing assistance for students in Accounting and Financial Management 1A and

1B; and(b) indicating to honours students that the university values their talents and is willing to

provide training for an academic career.

Applicants about to commence their third-year honours course attend a training and selectionprogram prior to the commencement of session with presentations by Dr Prem Ramburuth ofthe School of International Business and addresses by leaders from previous years. Selectionis based on leadership skills and superior results in Accounting and Financial Managementsubjects.

In the following year some PASS leaders are offered work as casual tutors while completingtheir honours course. It is hoped that a proportion will then proceed to enrol in post-graduatecourses and commence academic careers.

Details of groups conducted in 1999 follow:

Session Subject No ofApplicants

No of Groups ofapproximately 25

students1, 1999 AFM 1A 600 131, 1999 AFM 1B 80 22, 1999 AFM 1A 33 22, 1999 AFM 1B 360 11

At the end of session, students as well as leaders are surveyed. AFM Students can be broadlydivided into two groups:(1) good students who want to do even better(2) "battlers" who just want to pass the subject

In indicating the benefits derived from attending PASS, students suggest that it provides abetter understanding of the subject than gained through lectures and tutorials, provides usefulpractice material and a chance to ask questions which they feel unable to ask a staff member.Students also appreciate the advice of students who have passed the subject with flyingcolours.

Leaders reported favourably on the way being a PASS leader influenced their personaldevelopment. Confidence and ability to speak before a group were generally improved.


The following table compares the results of PASS students with other students.

PASS Group Attendance Percentage Awarded Credit or BetterAFM 1A AFM 1B

Nil 51% 61%1-5 54% 65%

6-12 92% 79%Total - all students 54% 64%

Leaders displayed initiative in preparing and presenting material. They developed a PASSweb page, devised "games" to maintain student interest and organised additional revisionarysessions prior to the mid-session test and final examination.

PASS students perform better in their exams than other students but they may be superior tobegin with. Students certainly appreciate the facility and leaders obviously improved theircommunication skills and confidence. Appointment of third-year honours students as leadersindicates to them that the university values their talents and wishes to provide a trainingground for future academics.

Gordon HowittPASS Scheme Co-ordinator


Teaching in Guangzhou University, GuangzhouProvince, China

One of the initiatives of the Faculty of Commerce and Economics is to extend Facultyprograms into China. In 1999, 24 students graduated from the International ProfessionalAccounting program.

The following staff were involved in teaching this program in China:

ACCT5911 International Auditing• Tyrone Carlin• Noel Harding

ACCT5931 Strategic Management Accounting• Clinton Free• Mandy Cheng• Rodney Coyte

ACCT5971 Accounting Concepts and Financial Reporting (International)• Shirley Carlon• Malcolm Miller• Janice Loftus

ACCT5996 Management Accounting Control Systems• Shirley Carlon• Mandy Cheng


Research Seminar SeriesThe School conducted another successful seminar series during 1999. Research papersencompassed the three major substantive areas: financial accounting, auditing andmanagement accounting, as well as various methodological and theoretical approaches. Acontinuing feature of the seminar program was the large number of distinguished presentersfrom overseas. In total there were five from leading institutions in New Zealand, Englandand the USA.

Overseas Speakers:

Professor Severin GrabskiMichigan State University

Returns to IT Spending: Effects on Efficiency and Effectiveness

Shee Boon LawVictoria University of Wellington

The Performance of Analytical Procedures in Detecting Transactions Errors

Professor Chris NobesUniversity of Reading

An Analysis of the International Development of the Equity Method

Marianne PittsUniversity of Warwick

Did Dividends Dictate Depreciation in British Coal Companies 1864-1914?

Professor Katherine SchipperUniversity of Chicago

Earnings Announcements and Competing Information

Other Australian Speakers:

Professor Gary MunroeEdith Cowan University

The Effects of Gender and Task Complexity on Audit Judgment

Christine TanUniversity of Melbourne

The Ex Ante Relative Valuation Roles of Equity Book Value and Net Income asa Function of the Restructuring of Financial Health


Research Seminar Series (Continued)

UNSW Speakers

Mandy ChengThe Effects of Hurdle Rates on the Level of Escalation of Commitment inCapital Budgeting (with *Booth P, Luckett P and Schulz A).

Robert CzernkowskiGeneration of Private Signals by AnalystsExploring the Effectiveness and Success of a First Year Accounting Course(with Gibson R, Howitt G and Mladenovic R)

Associate Professor Peter LuckettStrategic Performance Measurement: An Empirical Examination of theAssociation between Competitive Methods and Performance Measures

Professor Roger SimnettUncertainty Resolution Strategies: Auditors' Response to Changes in the AuditReporting Standards

Michael Briers and Wendy GreenResearch Seminar SeriesConvenors


Working Paper SeriesThe School co-ordinates a working paper series. For each paper abstracts are available fromthe School of Accounting's Website.

Cheng M, Schulz A, *Booth P and Luckett PFThe effects of hurdle rates on the level of escalation of commitment in capital budgeting.

Chua WF and Poullaos C'Such other places': The CA within and without borders, 1880-1907.

Harding N and Carson EThe effect of audit education upon the messages perceived from financial statement auditreports in China.

Howitt G and Harding NSupplemental instruction and the first course in accounting.

Kang H and Bradley GMeasuring the service performance of information technology departments: An internalservice management approach.

Morris RD and *Wong FPThe impact of the IASC's comparability project on Singaporean companies: An empiricalstudy.

Walker RStatutory budgetary and financial reporting by Australian universities.

* Indicates non-UNSW author

Chris PoullaosWorking Paper Series Co-ordinator


.

ACMAD

Australian Centre for Management AccountingDevelopment

ACMAD is entering its eleventh year. From the original co-operative agreement between tenorganisations and one university, which created the member-funded and member-run Centrein 1990, ACMAD now operates in three states, and includes nearly eighty organisations andeleven universities. Over time, the Centre has broadened its vision, moving from an urgentneed to improve management accounting in Australia in 1990 to the vision of developingmanagement accounting in the future as a dimension of management work concerned withthe effective use of organisational resources.A major event in 1999 was the Strategic Alliance between ACMAD, the Institute ofChartered Accountants in Australia and Graduate Programs in Business and Technology atthe University of NSW. The objective of this alliance was to broaden the knowledge andskills base of chartered accountants, enabling them to play an even greater role in the successof their organisations. From the perspective of ACMAD, the central purpose of the Allianceis (a) to enhance its program of research into the field of Strategic Resource Management,and (b) support the ongoing development of the Open Learning courses with which it isassociated.

The Centre, with its national office continuing to be located at UNSW, has three State-basedoperating divisions, each responsible for its own development and activities, within aframework established by the National Management Committee.

Significant achievements in 1999 include:• twenty-one Issue Based Forums held throughout Australia;• eight Discussion Groups held in New South Wales and three in Victoria;• three workshops were held in New South Wales and one in Victoria;• the publication of five issues of the expanded Innovations Newsletter;• the publication of one issue of the Directions Practice Report on Real Options;• two Special Events in New South Wales;• one Symposium held in Queensland;• continued technical support was provided to the Australian representative on the Financial

and Management Accounting Committee of the International Federation of Accountants;• there was continued development of subjects for the postgraduate distance learning

program, Master of Business and Technology, offered through UNSW;• the publication of four Research Monographs through UNSW Press in association with the

Institute of Chartered Accountants in Australia;• the publication of two Research Monographs through the International Federation of

Accountants.

The Centre acknowledges the contributions of the following staff from UNSW:Prof W.P. Birkett, DirectorOwen Parmenter, Associate Director, DevelopmentMaria Barbera, Research OfficerKass Finlay, Manager - Member Services


Statistical Highlights

Tertiary Education Ranking — University Admission Index

The table below sets out the tertiary education ranking (TER) and University AdmissionIndex (UAI) for admission to the Faculty of Commerce and Economics at the University ofNew South Wales.

TER UAI1995 92.61996 90.21997 90.21998 91.5 94.751999 94.10

Graduations

The table below sets out those students who have graduated at the undergraduate andpostgraduate level with majors in Accounting.

Students GraduatedBCom Merit Hon. Total

U/GMCom MCom

Hon.PhD Total

P/GTotal

1995 154 100 14 268 55 1 2 58 3261996 121 142 8 271 51 9 — 60 3311997 139 148 9 296 67 3 2 72 3681998 122 238 8 368 86 4 2 92 4601999 105 259 5 369 86 1 1 88 457


Statistical Highlights (Continued)

Staffing

The Academic Staff Profile 1995 1996 1997 1998 1999Professors 3 4 4 4 4Associate Professors 3 2 2 2 2Senior Lecturers 6 6 8 8 7Lecturers 15.5 18.5 20 19.5 19.5Associate Lecturers 8.5 6.5 4.8 5 5Visiting Fellows (Professor) 1 1 1 1 —

Total 37 38 39.8 39.5 37.5

The Administrative and Support StaffManager 1 1 1 1 1

Clerical 6.6 6.4 5.8 5.8 5.4Total 7.6 7.4 6.8 6.8 6.4

Students / Staff Ratios

Year EFTSU F/T P/T Students Staff Ratio1995 724 36 1.2 19.51996 837 38 1.5 21.21997 921 38 1.8 23.11998 880 38 1.5 22.31999 860 37.5 2.8 21.3


Journal ArticlesAng N

Sidhu B, Ang N, *Gallery G, The value relevance of superannuation disclosures byAustralian-listed firms sponsoring defined benefit plans, Accounting and Finance, 39(3)205-228, ISSN 08105391, 1999.

Baxter JA

Baxter J, Chua WF, Knowledge management: now and the future, Australian AccountingReview, 9(3) 3-14, ISSN 10356908, 1999.

Barbera M

Birkett WP, Barbera M, Corporate ethics: why and when? Association of CharteredCertified Accountants, Accounting and Business, 2(8) 51-53, ISSN 1460406X, 1999.

Birkett WP

Birkett WP, Barbera M, Corporate ethics: why and when? Association of CharteredCertified Accountants, Accounting and Business, 2(8) 51-53, ISSN 1460406X, 1999.

Birkett WP, Ethical codes in action, IFAC Quarterly, July 20-22, 1999.

Briers M

Free C, Briers M, Chua WF, Luckett P, Measuring the performance drivers of a pilotimplementation of a purchasing card system, Australian Accounting Review, 9(3) 47-60,ISSN 10356908, 1999.

Luckett P, Briers M, *Chow CW, *Hwang R.N-C, The effects of alternative types offeedback on product related decision performance: a research note, Journal ofManagement Accounting Research, 11 75-92, ISSN 10492127, 1999.

Carlon S

Miller MC, Carlon S, Reducing accounting flexibility on intangibles: good or bad newsfor the franchising sector?, Franchising Law and Policy Review, 2(2) 13-18, ISSN14408228, 1999.

Carson E

Carson E, Webtrust: taking on the challenge of internet assurance, Charter, 70(8) 26-28,ISNN 10350748, 1999.


Journal Articles (Continued)Chua WF

Free C, Briers M, Chua WF, Luckett P, Measuring the performance drivers of a pilotimplementation of a purchasing card system, Australian Accounting Review, 9(3) 47-60,ISSN 10356908, 1999.

Baxter J, Chua WF, Knowledge management: Now and the future, Australian AccountingReview, 9(3) 3-14, ISSN 10356908, 1999.

Chua WF, Petty R, Mimicry, director interlocks and the interorganizational diffusion of aquality strategy: A note, Journal of Management Accounting Research, 11 93-104,ISSN10492127, 1999.

*Abernethy MA, Chua WF, Luckett P, *Selto F, Research in managerial accounting:Learning from others' experiences, Accounting and Finance, 39(1) 1-28, ISSN 08105391,1999.

Dyball MDyball M, *Valcarcel LJ, The rational and traditional: The regulation of accounting in thePhilippines, Accounting, Auditing and Accountability Journal, 12(3) 303-327, ISSN09513574, 1999.

Free CLuckett P, Free C, Briers M, Chua WF, Measuring the performance drivers of a pilotimplementation of a purchasing card system, Australian Accounting Review, 9(3) 47-60,ISSN 10356908, 1999.

Free C, Limiting auditors’ liability, Bond Law Review, 11(1) 118-135, ISSN1033450,1999.

*Andon P, Free C, The big 5 in new millennium: the transition to multidisciplinaryservice provision, Pacific Accounting Review, 11(2) 9-22, ISSN 01140582, 1999.

Harding NHarding N, Trotman KT, Hierarchical differences in audit workpaper reviewperformance, Contemporary Accounting Research, 16(4) 671-684, ISSN 08239150, 1999.

Lowry J

Lowry J, Theory versus practice in overhead analyses: service and manufacturing sectorscompared, Contemporary Perspectives on Management Accounting, 1(1) 73-88,Australian Society of CPAs, Melbourne, ISSN 14420767, 1999.


Journal Articles (Continued)Luckett P

Luckett P, Trotman KT, Hirst M, Effects of feedback and task predictability on tasklearning and judgment accuracy, Abacus, 35(3) 286-301, ISSN 00013072, 1999.

*Houghton E, *Dean G, Luckett P, Insolvent corporate groups with cross guarantees: Aforensic - LP case study in liquidation, Journal of the Operational Research Society,50(5) 480-496, ISSN 01605682, 1999.

*Abernethy MA, Chua WF, Luckett P, *Selto F, Research in managerial accounting:Learning from others' experiences, Accounting and Finance, 39(1) 1-28, ISSN 08105391,1999.

Wynder MB, Luckett P, The effects of understanding rules and a worked example on theacquisition of procedural knowledge and task performance, Accounting and Finance,39(2) 177-203, ISSN 08105391, 1999.

Wynder MB, Luckett P, Extending our objective: What students learn from instructionand practice, Asian Review of Accounting, 7(2) 118-135, ISSN 1321-7348, 1999.

Luckett P, Free C, Briers M, Chua WF, Measuring the performance drivers of a pilotimplementation of a purchasing card system, Australian Accounting Review, 9(3) 47-60,ISSN 10356908, 1999.

Luckett P, Briers M, *Chow CW, *Hwang RN-C, The effects of alternative types offeedback on product related decision performance: A research note, Journal ofManagement Accounting Research, 11 75-92, ISSN 10492127, 1999.Luckett P, *Booth P, Mladenovic R, The quality of learning in accounting education: theimpact of approaches to learning on academic performance, Accounting Education, 8(4) 1-24,ISSN 09639284, 1999.

Miller MCMiller MC, Carlon S, Reducing accounting flexibility on intangibles: good or bad newsfor the franchising sector?, Franchising Law and Policy Review, 2(2) 13-18, ISSN14408228, 1999.

Mladenovic RLuckett P, *Booth P, Mladenovic R, The quality of learning in accounting education: theimpact of approaches to learning on academic performance, Accounting Education, 8(4)1-24, ISSN 09639284, 1999.

Petty RChua WF, Petty R, Mimicry, director interlocks and the interorganizational diffusion of aquality strategy: A note, Journal of Management Accounting Research, 11 93-104, ISSN10492127, 1999.


Journal Articles (Continued)Poullaos C

Poullaos C, Introduction: from the east - stories about accountants in Asia, Accounting,Auditing & Accountability Journal, 12(3) 274-285, ISSN 09513574, 1999.

Schulz ASchulz A, Experimental research method in a management accounting context,Accounting and Finance, 39(1) 29-51, ISSN 08105391, 1999.

Simnett R*Biggs S, *Mock T, Simnett R, Analytical procedures: promise, problems andimplications for practice, Australian Accounting Review, 9(1) 42-52, ISSN 10356908,1999.

Simnett R, Trotman KT, Assurance services and associated research opportunities,Australian Accounting Review, 9(2) 17-21, ISSN 10356908, 1999.

Trotman KTTrotman KT, Audit judgment research: overview and opportunities for research in China,China Accounting and Finance Review, 1(1) 49-64, ISSN 1029807, 1999.

*Ismail Z, Trotman KT, Audit review effectiveness in an analytical review task,International Journal of Auditing, 3 21-28, ISSN 10906738, 1999.

Luckett P, Trotman KT, Hirst M, Effects of feedback and task predictability on tasklearning and judgment accuracy, Abacus, 35(3) 286-301, ISSN 00013072, 1999.

Harding N, Trotman KT, Hierarchical differences in audit workpaper reviewperformance, Contemporary Accounting Research, 16(4) 671-684, ISSN 708239150,1999.

Simnett R, Trotman KT, Assurance services and associated research opportunities,Australian Accounting Review, 9(2) 17-21, ISSN 10356908, 1999.

Walker RG

Walker RG, *Clarke FL, *Dean GW, Reporting on the state of infrastructure by localgovernment, Accounting, Auditing and Accountability Journal, 12(4) 441-458, ISSN09513574, 1999.

Wynder MBWynder MB, Luckett P, The effects of understanding rules and a worked example on theacquisition of procedural knowledge and task performance, Accounting and Finance,39(2) 177-203, ISSN 08105391, 1999.

Wynder MB, Luckett P, Extending our objective: What students learn from instructionand practice, Asian Review of Accounting, 7(2) 118-135, ISSN 13217348, 1999.


BooksBarbera MR

Barbera MR, Baxter JA, Birkett WP, Innovative management accounting: Insights frompractice, University of New South Wales Press, Sydney, ISBN 0868407054, 1999.

Barbera MR, Coyte RW, Shareholder value demystified: An explanation ofmethodologies and use, University of New South Wales Press, Sydney, ISBN0733404529, 1999.

Birkett WP, Barbera MR, Codifying power and control: Ethical codes in action,International Management Accounting Study 8, 80, International Federation ofAccountants, New York, ISBN 1887464379, 1999.

Birkett, WP, Barbera MR, *Leithhead, BS, *Lower M and Roebuck P, Competency: Bestpractices and competent practitioners, Institute of Internal Auditors Research Foundation,Florida, ISBN 0894134094, 1999.

Birkett WP, Barbera MR, *Leithhead B, *Lower M and Roebuck P, Internal auditing:The global landscape, Institute of Internal Auditors Research Foundation, Florida, ISBN0894134086, 1999.

Birkett WP, Barbera MR, *Leithhead B, *Lower M and Roebuck P, The future of internalauditing: A delphi study, Institute of Internal Auditors Research Foundation, Florida,ISBN 0894134116, 1999.

Birkett WP, Barbera MR, *Leithhead B, *Lower M and Roebuck P, Assessingcompetency in internal auditing: Structures and methodologies, Institute of InternalAuditors Research Foundation, Florida, ISBN 0894134124, 1999.

Birkett WP, Barbera MR, *Leithhead B, *Lower M and Roebuck P, Internal auditingknowledge: Global perspectives, Institute of Internal Auditors Research Foundation,Florida, ISBN 0894134108, 1999.

Baxter JABarbera MR, Baxter JA, Birkett WP, Innovative management accounting: Insights frompractice, University of New South Wales Press, Sydney, ISBN 0868407054, 1999.

Birkett WP

Birkett WP, Barbera MR, *Leithhead B, *Lower, M and Roebuck P, Internal auditing:The global landscape, Institute of Internal Auditors Research Foundation, Florida, ISBN0894134086, 1999.

Birkett WP, Barbera MR, Codifying power and control: Ethical codes in action,International Management Accounting 8, 80, International Federation of Accountants,New York, ISBN 1887464379, 1999.

Barbera MR, Baxter JA, Birkett WP, Innovative management accounting: Insights frompractice, University of New South Wales Press, Sydney, ISBN 0868407054, 1999.

Birkett WP, Barbera MR, *Leithhead B, *Lower M and Roebuck P, Competency: Bestpractices and competent practitioners, Institute of Internal Auditors Research Foundation,Florida, ISBN 0894134094, 1999.


Books (Continued)

Birkett WP (Continued)


Birkett WP, Barbera MR, *Leithhead B, *Lower M and Roebuck P, Assessingcompetency in internal auditing: Structures and methodologies, Institute of InternalAuditors Research Foundation, Florida, ISBN 0894134124, 1999.

Birkett WP, Barbera MR, *Leithhead B, *Lower M and Roebuck P, Internal auditingknowledge: Global perspectives, Institute of Internal Auditors Research Foundation,Florida, ISBN 0894134108, 1999.

Briers MBriers M, Cuganesan S, Chua WF, Controls in strategic supplier relationships, UNSWPress, Sydney, ISBN 0868407216, 1999.

Chua WFBriers M, Cuganesan S, Chua WF, Controls in strategic supplier relationships, UNSWPress, Sydney, ISBN 0868407216, 1999.

Coyte RWBarbera M, Coyte RW, Shareholder value demystified: An explanation of methodologiesand use, University of New South Wales Press, Sydney, ISBN 0733404529, 1999.

Cuganesan SBriers M, Cuganesan S, Chua WF, Controls in strategic supplier relationships, UNSWPress, Sydney, ISBN 0868407216, 1999.


Books (Continued)Roebuck P

Birkett WP, Barbera MR, *Leithhead B, *Lower M and Roebuck P, Internal auditing:The global landscape, Institute of Internal Auditors Research Foundation, Florida, ISBN0894134086, 1999.

Birkett WP, Barbera MR, *Leithhead B, *Lower M and Roebuck P, Competency: Bestpractices and competent practitioners, Institute of Internal Auditors Research Foundation,Florida, ISBN 0894134094, 1999.


Birkett WP, Barbera MR, *Leithhead B, *Lower M, Roebuck P, Assessing competencyin internal auditing: Structures and methodologies, Institute of Internal Auditors ResearchFoundation, Florida, ISBN 0894134124, 1999.

Birkett WP, Barbera MR, *Leithhead B, *Lower M, Roebuck P, Internal auditingknowledge: Global perspectives, Institute of Internal Auditors Research Foundation,Florida, ISBN 0894134108, 1999.

Chapters in BooksBradley G

Coyte RW, Bradley G, *Yip W, Testing the use of evaluation criteria in implementing theresults of collaborative benchmarking: A field study, EUROMA VI, Managing OperationsNetwork, Venice, June, ISBN 8886281390, 1999.

Coyte RWCoyte RW, Bradley G, *Yip W, Testing the use of evaluation criteria in implementing theresults of collaborative benchmarking: A field study, EUROMA VI, Managing OperationsNetwork,Venice, June, ISBN 8886281390, 1999.

Trotman KT

Trotman KT, Perspectives on JDM research in auditing over 25 years, Advances inAccounting Behavioral Research, 2 15-31, ISBN 0762305142, 1999.


Conference PapersBradley G

Kang H, Bradley G, Measuring the service performance of information technologydepartments: An internal service management approach, Vol.1, 462-473, 10th AustralianConference on Information Systems (ACIS) Wellington, New Zealand,1 – 3 December, ISBN 047511065X, 1999.

Carson E

Carson E, Harding N, The effect of audit education upon the message perceived fromfinancial statement audit reports in China. Eleventh Asian-Pacific Conference onInternational Accounting Issues, Association of Chartered Certified Accountants, 146-149, Melbourne, 21-24, November, 1999.

Harding N

Carson E, Harding N, The effect of audit education upon the message perceived fromfinancial statement audit reports in China, Eleventh Asian-Pacific Conference onInternational Accounting Issues Association of Chartered Certified Accountants, 146-149,Melbourne, 21-24, November, 1999.

Kang H

Kang H, Bradley G, Measuring the service performance of information technologydepartments: an internal service management approach, Vol.1, 462-473, 10th AustralianConference on Information Systems (ACIS) Wellington, New Zealand, 1-3, December,ISBN 047511065X, 1999.

ReportsLuckett P

Luckett P, *Langfield-Smith K, Target costing for effective cost management:product cost planning at Toyota Australia, International Federation of Accountants,New York, ISBN 1887464387, 1999.

Walker RGWalker RG, Reporting on service efforts and accomplishments in the NSW Public Sector,Council on the Cost of Government, Sydney, ISBN 0731310624, 1999.


Reviews and EditorialsChua WF

Chua WF, Forum on knowledge management, Australian Accounting Review, 9(3) 2,ISSN 10356908, 1999.

Morris RD

Morris RD, Review of Garry Carnegie (1977) Pastoral accounting in colonial Australia:A case study in unregulated accounting, Accounting Business and Financial History, 9(2)257-259, ISSN 09585206, 1999.

Other Creative WorksBaxter J

Baxter J, Chua WF, Declaiming the field, Accounting and Accountability Journal, 12(5)608-609, ISSN 09513574, 1999.

Chua WFBaxter J, Chua WF, Declaiming the field, Accounting and Accountability Journal, 12(5)608-609, ISSN 09513574, 1999.

Poullaos CPoullaos C, *Ford G, Paccioli at the pasta place or when the penne finally dropped,Critical Perspectives on Accounting, 10(1) 63, ISSN 10452354, 1999.


Publications Accepted for Later Year (2000)Andon P

Andon P, Free C, The Big-5 in new millennium: The transition to multidisciplinaryservice provision, Pacific Accounting Review, 11(2) 9-21, 2000.

Baxter JBaxter J, Chua WF, Management accounting - beyond 2000, Pacific Accounting Review,11(3) 55-65, 2000.

Barbera MRBarbera MR, Framing change and harnessing creativity: One company's story, in Thechallenge of organizational development and management accounting, InternationalFederation of Accountants, New York, (forthcoming 2000).

Birkett WPBirkett WP, Setting strategic directions in SMEs: A guide for professional accountingadvisors, International Federation of Accountants, New York, (forthcoming 2000).

Briers MFree C, Briers M, Luckett PL, Harnessing organisational resources: Purchasing card inaction, UNSW Press, (forthcoming 2000).

Carson ECarson E, The development of board sub-committees, Company and Securities LawJournal, September or October, (forthcoming 2000).

Carson E, Simnett R, New assurance services: Professional guidance required,Commercial Law Quarterly, (forthcoming 2000).

Simnett R, Carson E, Implications of recent developments in auditing: Industryspecialisation, strategic risk approach and new assurance services, Reinventing theCorporation, UNSW, (forthcoming 2000).

Chua WFBaxter J, Chua WF, Management accounting - beyond 2000, Pacific Accounting Review11(3) 55-65, 2000.

Chua WF, Poullaos C, The dynamics of 'Closure' amidst the construction of market,profession, empire and nationhood: An historical analysis of an Australian accountingassociation, 1886-1903, in A History of Accounting: Critical Perspectives on Businessand Management, (forthcoming 2000).

Publications Accepted for Later Year (2000)(Continued)


Fargher NFargher N, *Wilkins M, *Holder-Webb L, Initial technical violations of debt covenantsand changes in firm risk, Journal of Business, Finance and Accounting, (forthcoming2000).

Free CFree C, Andon P, The Big-5 in new millennium: The transition to multidisciplinaryservice provision, Pacific Accounting Review, 11(2) 9-21, 2000.

Free C, Briers M, Luckett PL, Harnessing organisational resources: Purchasing card inaction, UNSW Press, (forthcoming 2000).

Harding NHarding N, Howitt G, Supplemental instruction and the first course in accounting, AsianReview of Accounting, 8(1) 123-139, ISSN 13217348, 2000.

Howitt GHarding N, Howitt G, Supplemental instruction and the first course in accounting, AsianReview of Accounting, 8(1) 123-139, ISSN 13217348, 2000.

Loftus JAMiller MC, Loftus JA, International developments on reporting going concern uncertaintiesand financial vulnerability: Has the accounting expectations gap been reduced?, Advances inInternational Accounting, 13, (forthcoming 2000).

Miller MC, Loftus JA, Reporting on solvency and cash condition, Australian AccountingResearch Foundation, Accounting Theory Monograph No.11, Melbourne, ISSN08189412, (forthcoming 2000).

Miller MC, Loftus JA, Measurement entering the 21st Century: A clear or blocked roadahead? Australian Accounting Review, (forthcoming 2000).

Luckett PSimnett R, Luckett P, *Wright A, The development of specialist industry knowledge ingovernment auditing, Australian Accounting Review, 10(1) 35-45, ISSN 1035-6908,(forthcoming 2000).

Free C, Briers M, Luckett PL, Harnessing organisational resources: Purchasing card in action,UNSW Press, (forthcoming 2000).



Miller MCMiller MC, Loftus JA, International developments on reporting going concern uncertaintiesand financial vulnerability: Has the accounting expectations gap been reduced?, Advances inInternational Accounting, 13, (forthcoming 2000).

Miller MC, Loftus JA, Reporting on solvency and cash condition, Australian AccountingResearch Foundation, Accounting Theory Monograph No.11, Melbourne, ISSN08189412, (forthcoming 2000).

Miller MC, Loftus JA, Measurement entering the 21st Century: A clear or blocked roadahead? Australian Accounting Review, (forthcoming 2000).

Miller MC, Measurement in the Third Millennium: Perspectives, problems and prospects,Editorial, Australian Accounting Review, (forthcoming 2000).

Mladenovic RMladenovic R, An investigation into ways of challenging introductory accountingstudents' negative perceptions of accounting, Accounting Education, (forthcoming 2000).

Poullaos CPoullaos C, Chua WF, The dynamics of 'Closure' amidst the construction of market,profession, empire and nationhood: An historical analysis of an Australian accountingassociation, 1886-1903, A History of Accounting: Critical Perspectives on Business andManagement, (forthcoming 2000).

Roebuck PRoebuck P, Simnett R, *Ho HL, Understanding assurance service reports: A userperspective, Accounting and Finance, ISSN 0810539, (forthcoming 2000).

Simnett RSimnett R, Carson E, New assurance services: Professional guidance required,Commercial Law Quarterly, (forthcoming 2000).

Carson E, Simnett R, Implications of recent developments in auditing: Industryspecialisation, strategic risk approach and new assurance service, Reinventing theCorporation, UNSW, (forthcoming 2000).

Roebuck P, Simnett R, *Ho HL, Understanding assurance service reports: A userperspective, Accounting and Finance, ISSN 0810539, (forthcoming 2000).Simnett R, Luckett P, *Wright A, The development of specialist industry knowledge ingovernment auditing, Australian Accounting Review, 10(1) 35-45, ISSN 1035-6908,(forthcoming 2000).

Simnett R, *Gay G, Auditing and assurance services in Australia, McGraw-Hill, Sydney,ISBN 0074708996, (forthcoming 2000).



Trotman KTTrotman KT, *Wright A, Order effects and recency: Where do we go from here?Accounting and Finance, 40(2) 169-182, ISSN 08105391, 2000.

Walker RGWalker RG, Statutory budgetary and financial reporting by Australian universities,Australian Accounting Review, (forthcoming 2000).

Walker RG, *Clarke FL, *Dean GW, Options for infrastructure reporting, Abacus, 123-150, (forthcoming 2000).

Walker RG, *Clarke FL, *Dean GW, Use of CCA in the public sector: Lessons fromAustralia's experience, Financial Accountability and Management, (forthcoming 2000).

Walker RG, *Walker BC, Privatisation - sell off or sell out? The Australian experience,ABC Books for the Australian Broadcasting Commission, ISBN 0733307973,(forthcoming 2000).


Papers, Lectures and AddressesBarkess LK and *Stokes D

The relevance of audit firm reputations in local markets for auditor choice, Economics ofAuditing Summer Research School, University of Technology Sydney, February 1999;Annual Conference of the Accounting Association of Australia and New Zealand, Cairns,July 1999.

Baxter JA and Chua WF

The field researcher as author-writer, Annual Conference of the Accounting Association ofAustralia and New Zealand, Cairns, July 1999.

Baxter JA and Birkett WP

Be(coming) the chief financial officer of an organisation: Three accounts of an accountantin action, University of Gothenburg, Sweden, October 1999.

Birkett WP

A capable CFO, CFO breakfast, Australian Centre for Management AccountingDevelopment, Melbourne, February 1999.The finance function of the future, Issues Forum, Australian Centre for ManagementAccounting Development, Melbourne, February 1999.Competency framework for internal auditing, South Pacific Regional Conference,Institute of Internal Auditors, Wellington, New Zealand, March 1999.Strategy, resourcing and change, Keynote Address, Activity Based ManagementConference, Royal Australian Navy, Canberra, May 1999.How to use the new IIA competency framework to ensure your CEO values your auditdepartment, Keynote Address, Internal Audit Update Conference 1999, The Institute ofInternal Auditors – Australia, Sydney and Melbourne, May 1999.New standards, new directions – implications of the new IIA international competencyframework, Discussion Group, Audit Executives Network, The Institute of InternalAuditors – Australia, Sydney, June 1999.The new internal auditing: Risk management and corporate assurance, Issues Forum,Australian Centre for Management Accounting Development, Brisbane, June 1999.Professional competences for the business sciences in the 21st Century, SimposioInternacional de Educación, Lima, Peru, August 1999.Forming strategic (Resource) management in the Twenty First Century, SimposioInternacional de Educación, Lima, Peru, August 1999.Strategic resource management, Institute of Clinical Pathology and Medical Research,Western Sydney Area Health Service, Leura, September 1999.Managing the new internal auditing function, Regional Audit Executives Meeting, TheInstitute of Internal Auditors – Australia, Canberra, September 1999.Corporate codes of conduct, Research Seminar, Department of Accounting and Finance,University College Dublin, Dublin, September, University of Glasgow, October 1999.


Papers, Lectures and Addresses (Continued)Birkett WP (Continued)

Research opportunities in internal auditing, The Institute of Internal Auditors Educator’sSymposium, Sydney, October 1999.Finance and management: Beyond 2000, Dinner address, National CharteredAccountants in Business Committee, Institute of Chartered Accountants in Australia,Melbourne, November 1999.

Birkett WP and Baxter JA

Be(coming) the chief financial officer of an organisation: Three accounts of an accountantin action, University of Gothenburg, Sweden, October 1999.

Birkett WP and Ramburuth PIntegrating educational development and support initiatives into discipline specificcontexts, Proceedings, International Conference on Education and Development, Austin,Texas, November 1999.

Bradley G, Coyte RW and *Yip WTesting the use of evaluation criteria in implementing the results of collaborativebenchmarking: a field study, EUROMA VI, Managing Operations Networks, Venice,June 1999.

Bradley G and *Hudson DAn international service management approach to the alignment of informationtechnology strategy with business strategy: A proposal, Paper presented at the Workshopon Quality Management in Services IX, Gothenburg, Sweden, April 1999.

Bradley G and Kang HMeasuring the service performance of information technology departments: An internalservice management approach, Paper presented at the Workshop on Quality Managementin Services IX, Gothenburg, Sweden, April 1999, 10th Australian Conference onInformation Systems (ACIS) Wellington, New Zealand, December 1999.

Carson EAudit committee composition and member experience: An agency cost analysis - acommentary, International Symposium on Audit Research, Los Angeles, June 1999.

Factors associated with the development of corporate governance structures, AnnualConference of the Accounting Association of Australian and New Zealand, Cairns, July1999.

Carson E and Harding NThe effect of audit education upon the message perceived from financial statement auditreports in China, Eleventh Asian-Pacific Conference on International Accounting Issues,Association of Chartered Certified Accountants, Melbourne, November 1999.


Papers, Lectures and Addresses (Continued)Carson E and Simnett R

Implications of recent developments in auditing: Industry specialisation, strategic riskapproach and new assurance services, Reinventing the Corporation, UNSW, November1999.

Cheng M, Luckett P and Schulz AThe effect of cognitive style diversity on decision-making dyads: An empirical analysis ofa complex production-scheduling task, Annual Conference of the American AccountingAssociation, San Diego, USA, August 1999.

Cheng M, *Booth P, Luckett P and Schulz AThe effects of hurdle rates on the level of escalation of commitment in capital budgeting,Annual Conference of the Accounting Association of Australia and New Zealand, Cairns,Queensland; July 1999; Annual Conference of the American Accounting Association(Accounting, Behaviour and Organizations section), Costa Mesa, USA, October 1999;Research seminar at Edith Cowan University and University of Western Sydney (Nepean),1999.

Chua WFRethinking internationalization - beyond national cultural values in explaining managerialcontrol systems design and operation, AOS Conference on InternationalizingInternational Accounting Research, Hong Kong, January 1999.

Methodological approaches for improving behavioural research in managementaccounting - field study research, invited panel speaker, Annual Conference of TheAmerican Accounting Conference, San Diego, August 1999.

Current issues in accounting research, invited panel speaker, 11th Asian-PacificConference on International Accounting Issues, Melbourne, November 1999.

Chua WF and Baxter J

The field researcher as author-writer, Annual Conference of the Accounting of Associationof Australian and New Zealand, Cairns, July 1999.

Chua WF and Briers M

The role of actor networks and boundary objects in management accounting change: Afield study of an implementation of activity-based costing, Inaugural Conference onManagement Accounting Change, Manchester, April 1999.

Chua WF, Briers M and Cuganesan S

Control in strategic supplier relationships, Seminar on Collaboration Research andPractice: Academic and Executive Perspective, Sydney, May 1999.

Chua WF and Poullaos C

The CA within and without borders, 1880-1907, Annual Conference of the AccountingAssociation of Australia and New Zealand, Cairns, July 1999.


Papers, Lectures and Addresses (Continued)

Coyte RW, Bradley G and *Yip WTesting the use of evaluation criteria in implementing the results of collaborativebenchmarking: A field study, EUROMA VI, Managing Operations Network, Venice, June1999.

Cuganesan SControlling supplier networks: A field study of two Australian manufacturers, Universityof Technology, Sydney, May 1999.

Dyball MCThe regulation of public accounting in the Philippines: Selected cases, University of thePhilippines, College of Business Administrations, Manila, February 1999.

Green WCommentary on An evaluation of audit partners going concern and peer evaluationjudgments: The influence of outcome knowledge, International Symposium on AuditResearch, Los Angeles, June 1999.

Harding N and Carson EThe effect of audit education upon the message perceived from financial statement auditreports in China, Eleventh Asian-Pacific Conference on International Accounting Issues,Association of Chartered Certified Accountants, Melbourne, November, 1999.

Hooper CAn empirical examination of the relation between information asymmetry and the qualityof earnings announcements, AGSM Research Camp, June 1999; PhD Colloquium of theAccounting Association of Australia and New Zealand, July 1999; Workshop at MonashUniversity, Melbourne, September 1999.

Kang H and Bradley GMeasuring the service performance of information technology departments: An internalservice management approach, Quality Management in Services IX, Gothenburg, Sweden,April 1999; 10th Australian Conference on Information Systems (ACIS) Wellington, NewZealand, December 1999.



Luckett P and *Le Cornu SManaging strategies: an empirical examination of the association between strategicpriorities and critical success factors, University of Technology, Sydney, March 1999; LaTrobe University, April 1999; University of Melbourne, August 1999.

The development of specialist industry knowledge in government auditing, EuropeanAccounting Association in Bourdeaux, May 1999.

Luckett P, Briers M, Chua WF and Free CMeasuring the performance drivers of a pilot implementation of a purchasing cardsystem, AAA Western Region Meeting at Costa Mesa, CA, April 1999.

Mladenovic R and Loftus JAccounting - the international language of business, Institute of Language-English forAcademic Purpose Department, UNSW, 1999.

Mladenovic RAn investigation into ways of challenging introductory accounting students' negativeperceptions of accounting, Teaching and Learning Day, Annual Conference of theAccounting Association of Australia and New Zealand, Cairns, July 1999.

An introduction to accounting, UNSW Student Induction Program, Sydney, 1999.

Poullaos C and Chua WF'Such other places': The CA within and without borders, 1880-1907, Accounting,Organizations and Society International Accounting Symposium, Hong Kong, January1999; Annual Conference of the Accounting Association of Australia and New Zealand,Cairns, July 1999; University of Wollongong, Department of Accounting and Finance,11th Annual Doctoral Consortium, Sydney, October 1999.

Simnett RAssurance services outside North America - professional developments and researchopportunities, University of Technology, Sydney and University of Sydney Economics ofAuditing Seminar School, Sydney, February 1999.

The relation between risk assessments, sample sizes and error detection: A commentary,International Symposium on Audit Research, Los Angeles, June 1999.

The effect of fraud risk and management representation on auditors' hypothesisgeneration, Monash University, Melbourne, September 1999.



Simnett R and Carson EImplications of recent developments in auditing: Industry specialisation, strategic riskapproach and new assurance services, Reinventing the Corporation, UNSW, November1999.

Trotman KTRisk reduction and the review process, a commentary, International Symposium on AuditResearch, Los Angeles, June 1999.

Working paper review as an active interpersonal process: Review nature and quality,interpersonal persuasion processes, and reviewer style, China Accounting and FinanceConference, June 1999; Bond University, August 1999; Boston College and University ofMassachusetts, Alberta, October 1999.

Research methods in auditing, Griffith University, November 1999.

The publication process in accounting, Griffith University, November 1999.


Research Grants / External

Australian Research Council Large Grant

Simnett R and *Craswell AThe voluntary demand for external auditing in Australia. (Administered throughUniversity of Sydney) (Continuing)

Trotman KTSource of performance variation in the audit review process. (Continuing)

Trotman KT and O'Connor MEnhancing enterprise performance: Benchmarking the value created from informationtechnology in OTC financial markets.

Australian Research Council Small Grant

Chua WF and Luckett PLThe role of accounting and non-accounting controls in the management ofinterorganizational relationships: The case of strategic suppliers.

Walker RInfrastructure reporting: Assessing the projected cost of repairing and upgrading localgovernment infrastructure.


Research Grants / External (Continued)

Other External Grants

Birkett WP, Roebuck P, Barbera M, *Leithhead B and *Lower MAn investigation of internal audit competences. (Institute of Internal Auditors USA).

Carlin T and Petty RA case for accountability of indigenous funding schemes. (CPA Australia).

Czernkowski RComputer models for simulation of financial statement outcomes. (CPA Australia).

Gibson RQueen's trust for young Australians education grant.

Harding NThe influence of motivation source as a moderator of the relationship betweenaccountability and performance. (CPA Australia).

Simnett R and *Carey PPartner rotation and independence issues. (Monash University Small Research Grant).

Other Awards and Scholarships

Briers MBusiness, economics and related studies. (Australian Awards for University Teaching).

Coyte RTeams and resource consciousness: An examination of the development of semi-autonomous work teams in organisations. (AAANZ) PhD Scholarship.

Martinov NInvestigation of the ethical dimension of the audit judgement process. (AAANZ/CPAAustralia/ICAA) PhD Scholarship.


Research Grants / Other

Faculty of Commerce and Economics Grant

Barkess LK and Carson ERefinements of the auditor selection model: Measures of corporate governance quality.

Carlin T and Petty RInvestigating the behavioural effects of relative performance evaluation: An analysis ofthe relationship between pay, performance and employee motivation.

A case for accountability of indigenous funding schemes.

Carson EAImpact of agency costs on review/audit choice at half years.

Cheng MThe interaction effects of initial responsibility, outcome uncertainty and informationasymmetry on project escalation in capital investment decisions.

Czernkowski RAnalyst following and information asymmetry.

Green WThe impact of the source and nature of audit explanations on the audit review process.

Harding NAssessing the competency of audit personnel as part of the audit workpaper reviewprocess.

Martinov NAccounting accruals and auditor reporting consummatism: A re-assessment andextension.

Morris R and Carlon SAccounting for goodwill and identifiable assets in Australia.

Poullaos COrganising the accounting profession in Asia in the 1990s.

Schulz AThe impact of cognitive style mix in groups and management accounting information onthe effectiveness of work-groups.


Editorial Board MembershipAn indicator of the esteem with which the School of Accounting's research ability is held ismembership on academic journal editorial boards. Following is a list of editorial boardpositions held by members of the School of Accounting in 1999.

Birkett WPAsian Review of AccountingManagement Accounting Research (UK)The Journal of Accounting Education (International Editor - Asia Pacific)

Chua WFAccounting and FinanceAccounting, Organizations and SocietyAustralian Accounting ReviewContemporary Perspectives on Management Accounting

Miller MCAustralian Accounting Review

Poullaos CAccounting, Auditing and Accountability JournalAccounting Historians JournalAccounting History

Simnett RAuditing: A Journal of Practice & TheoryAustralian Accounting ReviewInternational Journal of AuditingIssues in Accounting Education

Trotman KTAbacusAccounting and FinanceAccounting, Auditing and Accountability JournalAccounting, Organizations and SocietyAuditing: A Journal of Practice &TheoryChina Finance and Accounting ReviewInternational Journal of AuditingPacific Accounting Review

It should be noted that in addition to editorial board responsibilities, many members of theSchool of Accounting donate their time to the research and publication process in the role ofad-hoc referees.


Professional and Community RelationsBaxter J

Ad hoc reviewer for Australian Accounting Review

Birkett WPDirector, Australian Centre for Management Accounting DevelopmentMember, Management Committee, Centre for Hospital and Management InformationSystems Research, UNSWTechnical Adviser (Australia), Financial and Management Accounting Committee,International Federation of Accountants

Bradley GWMember of the Management Committee, Australian Centre for ManagementAccounting Development, ACMADMember of the Board and Chair of the Finance Committee, UNSW PressChair of the Management Committee for the Centre for Olympic Studies

Briers MDirector, Over-the-Counter Research Centre, a Division of the Securities IndustryResearch Centre for Asia-Pacific (SIRCA)

Carson EGroup Leader, Institute of Chartered Accountants Professional Year Program,Accounts 2, Ethics

Chua WF1998/99 President-Elect of the Accounting Association of Australia and New ZealandAd-hoc Reviewer for Accounting, Management and Information Technologies,Contemporary Accounting Research, Pacific Accounting Review, ScandinavianJournal of Management, Management Accounting ResearchDirector of UNSW Professional Superannuation Trust Pty LtdElected Staff Representative, UNSW Council

Cuganesan SAd-hoc Reviewer for Accounting, Auditing and Accountability JournalCPA Australia

Czernkowski RAd-hoc Reviewer for Accounting and Finance

Dyball MLiaison Officer for the School of Accounting, Commerce and Economics StudentSocietyAssistant to the Treasurer, Philippines Studies Association of AustraliaMember, University of the Philippines Alumni Association, NSW Chapter


Professional and Community Relations(Continued)

Fargher NAd hoc reviewer for The Accounting Review, Auditing: A Journal of Practice &Theory

Green WJAd-hoc Reviewer for Accounting and Finance, Auditing: A Journal of Practice &TheoryWorkshop Presenter for the CPA Australia Auditing ModuleLecturer for ATAX Auditing

Loftus JCourses and Careers Day, UNSW

Luckett PFAd-hoc Reviewer for Australian Accounting Review, Accounting and Finance,Behavioral Research in Accounting

Martinov NGroup Leader and Master Group Leader, The Institute of Chartered Accountants inAustralia (ICAA) Professional Year (PY) in Accounting 1, Accounting 2 and EthicsModulesMember of the ICAA Ethics PY Module PanelMember of the ICAA NSW Accounting and Audit PanelUNSW School of Accounting PY Accreditation RepresentationAd-hoc Reviewer for Accounting Forum

Miller MCMember of the Executive Committee of the Accounting Association of Australia andNew Zealand (AAANZ)Member of the Consultative Group to the Australian Accounting Standards Board(AASB)Member of the Advisory Board, Department of Accounting & Finance, MacquarieUniversityMember of the Universities Committee of CPA AustraliaMember of the NSW Education Committee of the Chartered Institute of CompanySecretaries LtdMember of the Faculty of Commerce Master of Accountancy Advisory Committee,Charles Sturt UniversityMember of Project Advisory Panel for the Performance Reporting Project of theAustralian Accounting Research FoundationVice-President of the International Association for Accounting Education andResearch (IAAER)


Professional and Community Relations(Continued)

Morris RDAd-hoc Reviewer for Australian Accounting Review and Abacus

Poullaos CAd-hoc Reviewer for Accounting, Organizations and Society, Critical Perspectives onAccountingGuest Editor, AAAJ Special Edition - Organising the Accounting Profession in AsiaReviewed papers submitted to the first Accounting History International Conference,Melbourne, 4-6 August 1999

Roebuck PMember of State Council of Institute of Chartered Accountants in AustraliaMember of National Careers and Marketing Committee of Institute of CharteredAccountants in Australia

Simnett RAd-hoc Reviewer for Accounting and Finance, Australian Accounting Review,Accounting, Auditing and Accountability Journal, Contemporary AccountingResearch, International Journal of Auditing, Auditing: A Journal of Practice &Theory, Issues in Accounting Education, Pacific Accounting ReviewMember of the Auditing and Assurance Standards Board of AustraliaMember of the Research and Innovation Board of CPA Australia and The Institute ofChartered Accountants in AustraliaExternal PhD Examiner, Edith Cowan UniversityCommittee Member: Award for Outstanding Contributions to Auditing Literature,American Accounting AssociationModerator of Plenary Session Ethics, Independence and Audit Quality: Global andUS Perspectives, International Symposium on Audit Research, Los AngelesMember of Co-ordinating Committee: International Symposium on Audit Research

Trotman KTDirector of Research Audit Section, American Accounting AssociationExternal Advisor, Hong Kong Polytechnic UniversityAssociate Editor, Auditing: A Journal of Practice & TheoryAd-hoc Reviewer for Abacus, Accounting and Finance, Accounting, Auditing andAccountability Journal, Accounting Organizations and Society, ContemporaryAccounting Research, International Journal of Auditing, Pacific Accounting ReviewMember of Co-ordinating Committee: International Symposium on Audit Research

Walker RGChairman, Council on the Cost of Government (a body established by NSWGovernment to serve as a standing "commission of audit") (resigned October 1999)Chairman, Superannuation Administration CorporationAd-hoc Reviewer for Abacus, Australian Accounting Review


Theses Completed

Postgraduate and Undergraduate

PhD

Barkess L The Process of Auditor-Client Realignment: A Study of the AustralianAudit MarketSupervisor — Professor R Simnett

Green WJ The Impact of the Source and Timing of Inherited Explanations onAuditor's JudgmentSupervisor — Professor KT Trotman

MCom (Honours)

Cheng M The Effects of Hurdle Rates on the Level of Escalation of Commitment inCapital BudgetrySupervisors — Associate Professor P Luckett and Dr A Schulz

Kang H Measuring the Service Performance of IT Department: An Internal ServiceManagement ApproachSupervisor — Dr G Bradley

BCom (Honours)

Hughes S The Efficiency and Effectiveness of Staff and Senior Auditors in the ReviewProcessSupervisors — Professor KT Trotman and N Harding

Ho JB Knowledge Management in Practice: Insights into KnowledgeManagement Thinking and Implementation Issues in Four MajorAustralian OrganisationsSupervisors — Dr M Briers and S Cuganesan

Lee P Efficiency Benchmarking: A Data Envelopment Analysis in the Over-the-Counter Financial MarketsSupervisors — Dr M Briers and S Cuganesan


Theses Completed (Continued)

BCom (Honours) (Continued)

Lewis J The Role of Experience in the Assessment of Risks and Disclosures inProspectusesSupervisor — Professor R Simnett

Mayne LJ Reporting Relationships and the Extent of Business PartneringSupervisor — Dr J Lowry

Pigram MB Developing the Management Accounting Function: Examining the Effectsof Organisational Learning, the Environment and ManagementAccounting Feedback on Group PerformanceSupervisor — R Gibson

Ray J Controversies in EVA Implementation: A Case Study of an AustralianFinancial Services OrganisationSupervisors — Dr M Briers and S Cuganesan

Thavapalan S The Impact of an Audit Firm Merger on Auditor-Client AlignmentSupervisors — R Moroney and Professor R Simnett

Woo W The Magnitude and Sources of Measurement Error in Cash FlowEstimation Procedures and Empirical Relationships between Earnings andCash FlowsSupervisor — J Loftus


Theses Continuing

PhD

Carson EA Audit Fees, Corporate Governance and Independence IssuesSupervisor — Professor R Simnett

Coyte R Terms and Resources Consciousness: An Examination of the Developmentof Semi-Autonomous Work Teams in OrganisationsSupervisor — Professor WP Birkett

Cuganesan S Accounting for the Future: Organisational Risks in the Financial ServicesIndustrySupervisor — Dr M Briers

Dyball M The Emergence of Business Regulation in The Philippines 1898-1935Supervisors — Professor WF Chua and Dr C Poullaos

Evans E Professional Accreditation of Accounting Education in Australia 1945-1996: Patterns And Processes in Institutional AccommodationSupervisor — Professor WP BirkettCo-Supervisor — Dr C. Poullaos

Gibson R The Effect of Time Pressure on Auditor Performance in Analytical ReviewSupervisor — Professor KT Trotman

Harding N Predicting the Future Performance of Audit PersonnelSupervisor — Professor KT Trotman

Leung P The Effect of Feedback and Task Complexity On Auditors' JudgmentPerformanceSupervisor — Professor KT Trotman

Mahama H The Role of Financial and Non-Financial Controls in Strategic SupplyRelationshipsSupervisor — Professor WF Chua

Martinov N Investigation of the Ethical Dimension of the Audit Judgment ProcessSupervisor — Professor KT Trotman

Mladenovic R An Investigation into the Effects of the Learning Environment on: Students'Perception of Accounting; their Approaches to Learning and The Qualityof Student Learning in AccountingSupervisor — Professor WP Birkett


Theses Continuing (Continued)

PhD (Continued)

Moroney R The Impact of Industry Specialisation on Audit QualitySupervisor — Professor R Simnett

Pennisi M Impact of Information System on Use of Post-Completion AuditsSupervisor — Professor KT Trotman

Ramaswami N The Role of Proprietary Costs in Voluntary Disclosure by US CompaniesSupervisors — Professor S Gray and Associate Professor M Miller

Wynder M The Effects of Control on CreativitySupervisor — Associate Professor P Luckett

MCom (Honours)

Friezer DM Review Process in the Public SectorSupervisor —Professor KT Trotman

Leahy SM Explaining Different Environmental Risk Management StrategiesSupervisor — Professor WF Chua

Yongvanich K Agency and Prospect Theories and Escalation of Commitment in CapitalBudgetingSupervisor — Associate Professor P Luckett


Recipients of Student PrizesThe CPA Australia Prize for Year 1 Lidija Nastevski

The CPA Australia Prize for Year 2 Andrew John Bowman

The CPA Australia Prize for Year 3 Ada Tze Shum Lam

The PricewaterhouseCoopers Prize (1st and 2nd year) Mahreen HasanAndrew John Bowman

The ES Wolfenden Memorial Prize Ada Tze Shum LamLisa Maree D'Souza

The KPMG Prize Ada Tze Shum LamLisa Maree D'Souza

The LBC Information Services Prize Anita Mani

The Chartered Accountants Prize Eugene Zhi Yuan Ho

Hays Accountancy Personnel Prize Nicola Anne Flint

Annual Report 1999 - · interests are concerned with behavioural decision making in accounting....

Documents

Transcript of Annual Report 1999 - · interests are concerned with behavioural decision making in accounting....