Browsing by Author "Low, Mary"

• Accounting employers' expectations - the ideal accounting graduates 

  Low, Mary; Botes, Vida; De La Rue, David; Allen, Jackie (Australian Business Education Research Association, 2016)

  This research examined what accounting employers are seeking in their ‘ideal’ accounting graduate and sought to provide clarification on the ‘expectation gap’ between what accounting employers require in their graduates, ...

  

• Accounting scandals, ethical dilemmas and educational challenges 

  Low, Mary; Davey, Howard; Hooper, Keith (Academic Press, 2007)

  Publicity over the role of accountants often accompanies major corporate collapses. It is argued that recent corporate scandals have set a new low for the accounting profession. It is, after all, the accountants who have ...

• Audit education for future professionals: Perceptions of New Zealand auditors 

  Chaffey, Jenna; Van Peursem, Karen A.; Low, Mary (Taylor and Francis Group, 2011)

  Audit professionals are charged with gathering evidence and expressing their opinions on the financial claims made by others. In New Zealand, as elsewhere, these opinions are relied upon for a myriad of decisions as to the ...

• Chinese and English language versions: intellectual capital disclosure 

  Liao, Likang; Low, Mary; Davey, Howard (Emerald Group Publishing Limited, 2013)

  Purpose – The paper of this paper is to assess the extent and quality of IC disclosure in the Chinese and English language versions of the annual reports of 50 Chinese companies which are dual listed in both Chinese Mainland ...

• Corporate social reporting in Thailand: The news is all good and increasing 

  Ratanajongkol, Sunee; Davey, Howard; Low, Mary (Emerald Group, 2006)

  Purpose – The purpose of this paper is to examine the extent and nature of the corporate social reporting (CSR) practices of the 40 largest Thai companies over the years 1997, 1999 and 2001. Design/methodology/approach ...

• Blockchain technology: Disruptor or enhancer to the accounting and auditing profession 

  Oladejo, Musbaudeen Titilope (The University of Waikato, 2023)

  The unique features of blockchain technology (BCT) - peer-to-peer network, distribution ledger, consensus decision-making, transparency, immutability, auditability, and cryptographic security - coupled with the success ...

  

• A salient stakeholder-driven model for integration of sustainability education into the accounting curriculum in Jordan 

  Al Hazaima, Huthaifa (The University of Waikato, 2021)

  This thesis examines the perceptions of salient stakeholders in Jordan towards the importance of integrating sustainability education into the accounting curriculum. Employing salient stakeholder theory as a lens the thesis ...

  

• The impact of the performance-based research fund on accounting academics’ life in universities in New Zealand 

  Manasseh, Sharon (The University of Waikato, 2020)

  This thesis explores the impact of the Performance-Based Research Fund’s (PBRF) system on accounting academics’ work lives in New Zealand. The study first explores the perception of line managers (Heads of Schools/Departments) ...

  

• Social deprivation in New Zealand 

  Harcourt, Brian James (The University of Waikato, 2019)

  The purpose of the thesis was to better understand the phenomenon of social deprivation, world-wide and in particular in New Zealand. Social deprivation has been defined in many ways with multiple surrogates used to ‘measure’ ...

  

• Integrated reporting in Sri Lankan PLCs 

  Attanayake Mudiyanselage, Ishara Lakshan (The University of Waikato, 2018)

  This thesis focuses on the Integrated Reporting (IR) adoption decision by Sri Lankan Public Listed Companies (PLCs) from different perspectives. The thesis adopts an institutional theory with special reference to institutional ...

  

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