AUT - Accounting

Research

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Spearheaded by Professors Hooper and Northcott, Accounting at AUT comprises Financial and Management Accounting (Taxation is included within Law and Finance is a separate discipline). The Accounting team within the Business School comprises 7 research active academics and their distinctive areas of interest are listed below as well as on the own profile pages. Accounting is taught at pre-degree, degree, masters and doctoral levels. The latter numbers are rapidly expanding. In this respect, we encourage our students to undertake research work in topics of interest to them and seek the advice of staff, who from their profile pages reveal a similar range of interests.

The Accounting Department is recognised by the professional body, the New Zealand Institute of Chartered Accountants (NZICA), for accrediting purposes. Past achievements include the granting of external funds for research projects, authorship of books, professional articles and publications in top international journals. Future plans include research into: Pacific Island businesses, for which the department is fortunate in having the support of the Pacific Business Trust; Health Sector; Accounting Education; Audit; Environment Reporting; and Intellectual Capital Reporting.

Staff

PhD Students

Currently, we are supervising doctoral students researching the following topics:

1. Community-Led Initiatives and Health Sector Efficiency and Accountability in a Developing Country.
2. Capital Taxation: Lessons Drawn from Foreign Jurisdictions.
3. Improving audit performance: An investigation into the reporting of environmental matters in New Zealand
4. Re-engineering the Corporate Finance Function within a Large Commercial Organisation.
5. New Zealand as an investment destination: Motivations and rewards for Chinese investors.
6. The Usefulness of New Zealand International Reporting Standards
7. Problems of Financial Management in Small Businesses
8. A Comparative Study of the Impact of Ethical Interventions on Accounting Students
9. A Longitudinal Study of Financial Reporting in Auckland Tertiary Institutes
10. Financial Management of Pacifica SMEs
11. Intellectual Capital Reporting in New Zealand
12. Stakeholder engagement in Corporate Social Reporting
13. Stereotypes and accountants in New Zealand
14. Taxation and small business enterprises.