- OUR Archive Home
- →
- School of Business Departments
- →
- Accountancy and Finance
JavaScript is disabled for your browser. Some features of this site may not work without it.
Accountancy and Finance
Browse by
With internationally recognised undergraduate and postgraduate qualifications, diverse research expertise, strong links with industry and recognition by a number of international associations and institutes, Otago has proven excellence in Accountancy and Finance education and research.
First taught at Otago in 1912, Accountancy is the oldest discipline in the School of Business. Together with Finance it is now part of the newest School of Business Department, the Department of Accountancy and Finance, established 2011.
With more than 20 academic staff and around 1300 students majoring in Accountancy or Finance, the Department is one of the largest in the School of Business.
For further information go to the Department of Accountancy and Finance.
Recent Deposits
-
(Thesis, Doctor of Philosophy, 2017)This thesis is devoted to the study of the higher-moment risk, in particular, the skewness risk. In Chapter 2, we provide an exact formula for the skewness of stock returns implied in the Heston (1993) model by using a ... -
(Thesis, Doctor of Philosophy, 2016)The objectives of this research are threefold: i) assessing the design appropriateness of a strategy map framework, considering an organization’s unique strategic context, ii) identifying the types of relations existing ...
-
(Thesis, Master of Business, 2016)This thesis investigates the effectiveness of debt covenant violations in applying disciplinary pressure onto management to protect bondholder wealth. By examining price behaviour for both bonds and stocks around debt ...
-
(Thesis, Doctor of Philosophy, 2016)This thesis examines the risk factors affecting the returns of European energy utilities. Since 1996, European energy utilities have been impacted by changing commodity dynamics and European Union (EU) -induced policy ... -
(Thesis, Master of Commerce, 2016)This study examines the job satisfaction, motivation, pay satisfaction and performance of information technology (IT) professionals. Situated in a large organisation, this study uses expectancy theory, adapting Nadler and ...
-
(Thesis, Master of Business, 2016)I hand-collect non-GAAP earnings disclosures made by New Zealand firms to consider whether the characteristics of disclosers are consistent with informative or opportunistic (turning up the noise) disclosure incentives. I ... -
(Thesis, Master of Commerce, 2015)I show that volatility indices are more volatile than equity indices, and correlation is higher during periods of high market uncertainty. In this thesis, I consider correlation between volatility markets around the world. ...
-
(Thesis, Master of Commerce, 2015)The purpose of this study is to examine whether non-audit fees are associated with earnings management in a debt covenant violation context.I argue that management engages in earnings management in response to debt covenant ...
-
(Thesis, Master of Business, 2015)In response to a global move towards more strictly regulated corporate governance, the NZX established the Code of Best Practice in 2003. In addition to several guidelines for good corporate governance, two compulsory ... -
(Thesis, Doctor of Philosophy, 2006)This study contributes to an understanding of the causes, consequences and complexities of gender inequity in career success (high levels of status and salary) in the New Zealand accounting profession. Sixty-nine (twenty-seven ... -
(Thesis, Master of Business, 2015)This study provides evidence of the effects of social norms on CEO compensation in regard to “Sin” stocks – specifically companies involved in alcohol, tobacco and gaming. Consistent with Sin stock CEOs commanding a higher ...
-
(Thesis, Master of Business, 2015)This thesis examines whether, or not, powerful Chief Executive Officers (CEOs) in New Zealand are able to rig their own pay. Using a sample consisting of all eligible firms listed on the NZX from 1997 to 2012. I investigate ...
-
(Thesis, Doctor of Philosophy, 2015)My thesis investigates three major issues related to futures markets namely, market efficiency, risk premium, and information diffusion in futures. This thesis makes a significant contribution to the existing literature ... -
(Thesis, Master of Business, 2015)We study the VXX Exchange Traded Note (ETN) that has been actively traded on the New York Stock Exchange in recent years (Whaley, 2013). We confirm the puzzling phenomenon of the significantly negative returns of the VXX ...
-
(Thesis, Master of Business, 2015)This thesis investigates the primary influences of cross-sectional variation in the cash flow sensitivity of cash in Australian firms over the period 1994-2013. Financial constraints are found to significantly increase the ...
-
(Thesis, Master of Commerce, 2014)This thesis examines to what extent systemic, systematic and idiosyncratic risk drive sovereign credit risk and how these risk components vary over time during the pre-Global Financial Crisis (GFC), GFC and post-GFC periods. ...
-
(Thesis, Master of Business, 2014)In this study, we modify the classical generalized autoregressive conditional heteroskedastic (GARCH) process by introducing a new uncertainty into the volatility process. We then change probability measures from physical ...
-
(Thesis, Master of Business, 2014)I investigate the primary determinants of the cash flow sensitivity of investment (CFSI) in Australian firms. My findings fail to support either of the two hypotheses which have previously dominated the literature — the ...
-
(Thesis, Doctor of Philosophy, 2014)This thesis examines the impact of institutional change on a New Zealand university during the 25-year period up to 2010. The assessment of this impact is based upon a case study using interviews with the two main ...
-
(Thesis, Doctor of Philosophy, 2014)This study is an ethical analysis, focusing on professional ethics. Given accountants’ involvement in the strategic-planning decisions of organisations, the study examines whether that involvement extends accountants’ ...
