The School of Accounting and Finance Working Papers Series offers a research forum for staff, visitors and students who wish to expose their research in progress to a critical audience who would then offer constructive criticism to further develop the ideas into a journal publication. Papers submitted to the Series have undergone a process of peer review to ensure their equivalent merit to an academic conference publication. Publications are only available in electronic form for download under their respective year of publication.
The copyright of each working paper is held by the author(s). Papers may be downloaded, displayed and printed for personal, non-commercial use only. Requests for any other uses of the papers should be addressed to the authors. The Working Paper Series ISBN is 1-741-281-091.
Working Paper Series Editor: George Mickhail, 4221 4007.
Submissions from 2008
Responsible Financing?: The Equator Principles and Bank Disclosures, J. Andrew
Corporate Social Responsibility Reporting of Two Note-issuing Banks in Hong Kong, F. Hui and G. Bowrey
Submissions from 2007
Value for Money? Neoliberalism and New South Wales Prisons, J. Andrew and D. Cahill
Accounting in the Global Environment, M. Gaffikin
Accounting Theory and Practice: the Ethical Dimension, M. Gaffikin
An Empirical Survey of Individual Consumer, Business Firm and Financial Institution Attitudes towards Islamic Methods, A. H. Gait and A. C. Worthington
A Primer on Islamic Finance: Definitions, Sources, Principles and Methods, A. H. Gait and A. C. Worthington
An Empirical Note on the Holiday Effect in the Australian Stock Market, 1996-2006, G. J. Marrett and A. C. Worthington
Accounting Education in the Institution known as the University: Alibis of Social Relevance, K. M. McCombie
A Comparative Analysis of Oil as a Risk Factor in Australian Industry Stock Returns, 1980-2006, E. J. McSweeney and A. C. Worthington
The Agora Pnyx Paradox, G. Mickhail
Accumulation and Scarcity: An Accountability Safari, K. Rudkin and K. Cooper
Northerners Counting Black Elephants: On Safari with Live 8 and G 8, K. Rudkin and K. Cooper
Contributions to Local Government Accountability in Colonial New South Wales - 1893-1894, T. Watts and C. Smark
Assessing Financial Integration in European Union Equity Markets, 1990-2006: Panel Unit Root and Multivariate Cointegration and Causality Evidence, A. C. Worthington and H. Higgs
Evidence of Financial Integration in Asia: an Empirical Application of Panel Unit Root Tests and Multivariate Cointegration and Causality Procedures, A. C. Worthington and H. Higgs
A State of the Art Review of Residential Water Demand Modelling, A. C. Worthington and M. Hoffman
Submissions from 2006
Prisons, the Profit Motive and Other Challenges to Accountability, J. Andrew
Breaking the Paradox of Innovation: Lessons from history, the story of a small manufacturing company, V. Baard and T. Watts
The value of prerequisites: Providing the links between understanding and progression, V. Baard and T. Watts
A Model of trust between Branch Managers and Loan Officers of Indian Banks, S. Bhati
Mary Addison Hamilton, Australia’s First Lady of numbers, K. Cooper and A Kurtovic
Implications for Accounting Educators of Student Socio-Economic Circumstances, A. De Zoysa and K. Rudkin
Regulation: Standardising Accounting Practice, M. Gaffikin
The Critique of Accounting Theory, M. Gaffikin
Stochastic Price Modelling of High Volatility, Mean-reverting, Spike-prone Commodities: The Australian Wholesale Electricity Market, H. Higgs and A. C. Worthington
Conceptualising the Praxis of Benchmarking through Institutional Theory, C. J. McNair and T. Watts
The fall of management accounting: The NIRA and the homogenization of cost practices in the U.S., C. J. McNair, T. Watts, and R. Vangermeersch
A Social Account of Accounting Student Experience and its Implications for Social Justice, K. Rudkin and A. De Zoysa
Dorothea Dix: A social researcher and reformer, C. Smark
Improving specific educational outcomes of accounting students by influencing student satisfaction, T. Watts and C. J. McNair
Linking Theory and Praxis through Concepts Theories: Providing a conceptual face for the strategic balanced scorecard, T. Watts and C. J. McNair
Macroeconomic forces and stock prices: Some empirical evidence from an emerging stock market, G. B. Wickremasinghe
Modelling the usage and understanding of financial products: An empirical analysis of Australian owner-occupied and investor mortgages, A. C. Worthington
Personal Bank Account Access and Awareness: An Analysis of the Technological and Informational Constraints of Australian Consumers, A. C. Worthington
Political cycles and risk and return in the Australian stock market, Menzies to Howard, A. C. Worthington
Political cycles in the Australian stock market since Federation, A. C. Worthington
The decline and fall of seasonality in the Australian stock exchange, 1958-2005, A. C. Worthington
Whether the weather: A comprehensive assessment of climate effects in the Australian stock market, A. C. Worthington
Efficiency in the Australian stock market, 1875-2006: A note on extreme long-run random walk behaviour, A. C. Worthington and H. Higgs
Gold investment as an inflationary hedge: Cointegration evidence with allowance for endogenous structural breaks, A. C. Worthington and M. Pahlavani
Modelling residential water demand in Queensland, Australia: A comparative analysis of pricing structures and estimation techniques, A. Worthington, H. Higgs, and M. Hoffmann
Submissions from 2005
Accounting Research and Theory: the age of neo-empiricism, M. Gaffikin
Creating a Science of Accounting: accounting theory to 1970, M. Gaffikin
Regulation as Accounting Theory, M. Gaffikin
Coverage, knowledge and perceptions of superannuation in Australia, A. C. Worthington
National exuberance: A note on the Melbourne Cup effect in Australian stock returns, A. C. Worthington
Australian Fine Art as an Alternative Investment, A. C. Worthington and H. Higgs
Market risk in demutualised self-listed stock exchanges: An international analysis of selected time-varying betas, A. C. Worthington and H. Higgs
Weak-Form Market Efficiency in Asian Emerging and Developed Equity Markets: Comparative Tests of Random Walk Behaviour, A. C. Worthington and H. Higgs
Efficiency, technology and productivity change in Australian universities, 1998-2003, A. C. Worthington and B. L. Lee
Submissions from 1997
Corporate regulation in Australia: Fact or fiction, K. Cooper
Can negative expected value gambling be rational? An analysis of a doubling scheme for roulette, D. Edelman
Lessons from the financial theory of horse racing, D. Edelman
The Stochastically Subordinated Log Normal Process Applied To Financial Time Series And Option Pricing, D. Edelman and T. Gillespie
Contracting out and the Price of Burning Bridges, D. Johnstone
The minimum transfer price of services, D. J. Johnstone
In The Search For Accounting Knowledge - Everything Old Is New Again, A. Kurtovic and K. Cooper
The Potential For Corporate Immunisation Of Commercial Projects, M. McCrae
Undergraduate accounting curriculum: The unique case of Iran, H. Wijewardena and J. Roudaki
Colonialism of Accounting Education in Developing Countries: The Experiences of Singapore and Sri Lanka, H. Wijewardena and S. Yapa
Submissions from 1996
An Analysis Of International Inter-Bank Settlement Problems And Responses, G. Hartono and G. Gniewosz
The Lecture A Teaching Strategy For Large Groups: A Reprise, G. K. Laing
In the beginning was the word...: The sanctification of an accounting language, K. M. McCombie and K. Cooper
The Effect Of Portfolio Asset Size On The Performance Of Australian Superannuation Fund Managers, M. McCrae
Submissions from 1995
Accountancy as an Autopoietic System: An Explanation of Recurring Regulatory Failure, K. Cooper
Some Professionalisation Strategies Of Australian Accountancy, K. Cooper
Preserving History In Accounting: Seeking Common Ground Between ‘New’ And ‘Old’ History, W. Funnell
The Engendering of a Chimera: Sources of Independence for Australian Commonwealth State Audit, W. Funnell
Farming Sector Finance in Australia, G. Gniewosz
An Application of the Planned Value Control (PVC) Concept into the Cost Management System (CMS) Matrix, S. C. Lodh
Researching Accounting-in-Action: A Methodological Note, S. C. Lodh and M. J. Gaffikin
A negotiation approach to financial decisions involving accounting information use, M. McCrae
Financial Management Reform in The Australian Public Sector: Marginalising Public Accountability and Welfare, M. McCrae and M. Kaidonis
Accounting for steam: The accounts of the Soho factory, R. Williams
Inscribing the workers: An experiment in factory discipline or the inculcation of manners?, R. Williams
Management accounting practice and price calculation: Soho foundry, R. Williams
The cost of power: Costing procedures at the Soho foundry, R. Williams
The development of accounting systems and accounting education in high income oil exporting countries: An overview, S. Yapa and H. Wijewardena
Submissions from 1994
Ethics of teaching critical: A feminist perspective, M. M. Day
Habermas, Freud, Accountants: An Epidemic Of Self-Deception And/Or Public Abuse?, M. M. Day
Audit risk in terms of probabilities: The AUP24 model, D. J. Johnstone
Statistically incoherent hypothesis tests in auditing, D. J. Johnstone
The Immunization of Capital Projects and Other Cash Flow Streams, M. McCrae
Disciplinary time games played in professional accounting firms, C. Spasich and M. M. Day
Determinants of growth in small manufacturing firms: The Japanese experience, H. Wijewardena and S. Cooray
Submissions from 1993
Standard Setting and Economic Consequences: an Ethical Issue, P. Collett
Usury Revisited, J. H. Cooney
Habermasian Ideal Speech: Dreaming the (Im)possible Dream, M. M. Day
Private Binding Rulings with Self Assessment, J. Fitzgerald
User Perceptions Of An Application Of Activity-Based Costing, G. Norris
A Cultural Analysis of Management Accounting Practices: An Introductory Work, E. R. Rasyid and M. J. Gaffikin
Accounting, Sexual Repression, and Pacioli, E. Rigby
Socially Responsible Accounting Reporting: Financial Aspects, A. Sadeghzadeh