The School of Accounting and Finance Working Papers Series enables staff 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 available in the Series have undergone a process of peer review to ensure their equivalent merit to an academic conference 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.
Submissions from 1993
Power and Knowledge in Accounting: Some Analysis and Thoughts on Social, Political, and Economic Forces in Accounting and Profession in Indonesia (1800-1950s), E. G. Sukoharsono and M. J. Gaffikin
Relative Profitability of Multinational Enterprises in a Developing Host Country: The Sri Lankan Experience, H. Wijewardena
Accounting Education in Australia and Japan: A Comparative Examination, H. Wijewardena and S. Cooray
The Incorporation of Society's Values and Expectations into Auditing Standards, O. A. Zaid
Submissions from 1992
The Sacred and the Secular: The Variable Significance of Accounting in a Religious Organization, P. Booth
Ethical Issues and Practising Accountants' Perceptions of the Code of Ethics: Some Malaysian Evidence, L. C. Choo
Computer Based Accounting Education Techniques: A Response to a Dynamic Information Technology Environment, K. Cooper and V. Coomb
Software Development in Accounting Education: Maximising Student and Academic Productivity Through Digital Technology, K. Cooper and V. Coomb
An Empirical Study of the Effect of Short Selling on the Bid Ask Spread, A. Frino
Earnings as an Explanatory Variable for Returns: A Note, A. Frino and G. Tibbits
Habermas & Learning & Teaching, M. M. Greenwell
Accounting for Identifiable Intangible Assets: No One Right Way, M. M. Greenwell and G. E. Tibbits
Goodwill: A Shareholder Perspective, M. M. Greenwell and G. E. Tibbits
Organisational Role Conflicts and Researcher's Role Conflicts Exposed Using Ethnographic Explorations of a Case Study, M. A. Kaidonis
The Effect of Computerised Accounting on the Understanding of Accounting Concepts: Some Preliminary Results, Mary Kaidonis
Accounting Standards Overload Problem - A Suggested Solution, R. P. Shannon
Abnormal and Extraordinary Items - Time for Another Change?, R. P. Shannon and B. McCartney
A Survey of EDP Audit Content and Audit Software Package Application in Undergraduate Auditing Subjects Offered at Australian Universities, R. P. Shannon and B. McCartney
Interrelationships Among Strategy, Environment and Controls - An Empirical Analysis of Singaporean Industrial Firms, H. Y. Teoh, Ah Ba Sim, and G. Thong
Income Tax - Discipline or Review?, R. B. Williams
Submissions from 1991
Software Development in Accounting Education, V. Coomb and K. Cooper
A Fundamental Problem with Single Measure Event Studies and the Case of Qualified Audit Reports, A. Frino
The Black Scholes Call Option Pricing Model and the Australian Options Market: Where Are We After 15 Years, Alex Frino, E. Khan, and Sudhir Lodh
Accounting for Goodwill: A Case Study of Sophisticated Users, M. M. Greenwell and G. E. Tibbits
A Critical Theory Approach to Management Accounting Research, Sudhir Lodh
Notes on Critical Accounting Literature - Some Inner Contradictions, Diversities, the Need for Perspective Choices in Organisational Analysis, Sudhir Lodh and M. J. Gaffikin
Determinants of Factor Proportions in Manufacturing in a Developing Country, H. Wijewardena
Financing Pattern of Multinational Enterprises in a Developing Country - The Sri Lankan Experience, H. Wijewardena
Submissions from 1990
The Framework of Public Sector Accountability in NSW and the Commonwealth: An Overview of Current Developments and Antecedents, W. N. Funnell
Use of Financial Accounting Information in Share Investment Decisions, G. Gniewosz
Cognitive Style as a Factor in Accounting Students' Performance on Multiple Choice Examinations, F. A. Gul, H. Y. Teoh, and R. Shannon
Sample Size and the Strength of Evidence: A Bayesian Interpretation of Binomial Tests of the Information Content of Qualified Audit Reports, D. J. Johnstone
Submissions from 1989
The Extent of an Accountant's Liability to Third Parties, Brian Andrew
Capital Investment Modelling in the Australian Footwear Industry, M. M. Greenwell
Interactive Effects of Evaluation Style and Organizational Structure Characteristics of Autonomy and Interdependence on Subunit Managerial Performance, H. Y. Teoh and R. Lam
Structure and Growth Performance of Small Industry in Sri Lanka, H. Wijewardena
Submissions from 1988
Pathological Responses to Accounting Controls: The British Commissariat in the Crimea 1854-1856, W. N. Funnell
Gender-based Role Representations in Annual Company Reports, M. M. Greenwell
Australian Accounting Practitioners' Perceptions of Undergraduate Curricula and Academics, F. A. Gul and J. Y. Wong
A True and Fair View: A Revised "Accounting Interpretation", J. B. Ryan
Impact of Floating Exchange Rates on Company Risk Management Practices: The Australian Experience, H. Y. Teoh and M. Er
A Field Experimental Study of the Impact of Social Responsibility Disclosure on Institutional Investment Decision-Making, H. Y. Teoh and G. Y. Shiu
Development of the Venture Capital Market in Australia, V. Wan
A Comparative Study of Accounting Information Systems Courses in Australia and the United States, V. Wan and F. Choo