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

  • Essays on climate finance transition risk 

    Nguyễn, Quyên Thi Hoàng
    This thesis analyses the financial implications of climate transition risk. It brings new insights to the topic from three perspectives: (i) the prediction of corporate carbon footprints using machine learning techniques, ...
  • SPX and SPY options 

    Guo, Wei
    This thesis studies the content of the implied volatility (IV) of SPX and SPY options, and explores the IV for the prediction of equity premiums and variance risk premiums, and compares these two option premiums. My thesis ...
  • Changes in the Myanmar banking system and the impact on SMEs and Social Enterprises. 

    Freeman, John
    CHANGES IN THE MYANMAR BANKING SYSTEM AND THE IMPACT ON SMEs AND SOCIAL ENTERPRISES Abstract Myanmar has been experiencing a period of rapid change, undergoing the move from military dictatorship to a reform of ...
  • The Role of Fundamentals and Policy in New Zealand’s Carbon Prices 

    Liao, Ling
    New Zealand’s Ministry for the Environment (MfE) explicitly recognizes that the New Zealand Units (NZUs) price is set by a flexible unlimited supply of units, as well as demand for units. This thesis explores NZU pricing ...
  • Testing a theory of Islamic corporate reporting : the case of Malaysia 

    Sulaiman, Maliah Binti
    This study examines the validity of a theory of lslamic Corporate Reporting proposed by Baydoun and Willett (1994). Specifically, the theory suggests that Islamic communities would be better served by a corporate reporting ...
  • Integrated reporting in Sri Lanka: An exploratory study 

    Jayasiri, Nuradhi Kalpani
    This thesis explored the journey of integrated reporting (IR) of the publicly listed companies (PLCs) in Sri Lanka with four main purposes: • To explore the extent and nature of IR disclosures published by the Sri Lankan ...
  • Managerial overconfidence and corporate investment decisions - Research based on Chinese listed companies 

    Wu, Yan
    Managerial overconfidence refers to a manager’s strong belief in their management ability, their ability to choose better investment opportunities, and the richness of their perceived knowledge level. That is, overconfident ...
  • Exploration of canvas-based Chinese family office business model 

    Ding, Yi
    Along with China's economic takeoff in the past four decades, a number of prominent family businesses and high net worth individuals have emerged in mainland China. The investible assets holding by high net worth individuals ...
  • Essays on retirement wellbeing in New Zealand 

    Noviarini, Jelita
    The thesis is motivated by the unique retirement provision system in New Zealand (NZ). NZ has a low replacement rate from its public pension provision, New Zealand Superannuation (OECD, 2015), lack of a public mandatory ...
  • SSE 50 ETF options 

    Yue, Tian
    I have four chapters in this thesis, chapter one is the introduction of the paper. The abstract for chapter 2: Using Bakshi, Cao and Chen (2000), and Bakshi and Kapadia’s (2003) methodology, this paper study the Chinese ...
  • Essays in corporate finance 

    Zhang, Renzhu
    This thesis studies the effects of CEO succession gaps (differences in personal traits between the predecessor and successor) on subsequent firm performance (Chapter 2), and firm future risk-taking (Chapter 3). Market ...
  • Essays in empirical finance 

    Nguyen, Thi Xuan Nhu
    We are all aware of the recent world health crisis, namely COVID-19. Every single person experiences the direct impact of this pandemic on their personal life and day-to-day activities. For the first time in our lives, we ...
  • Essays on financial integration, natural disasters, and commercial banks in East Asia 

    Nguyen, Dung Thi Thuy
    The thesis examines the impact of financial integration on commercial banks in East Asia. The thesis comprises three essays examining the relationship between financial integration and bank cost efficiency, financial ...
  • Closing Price Manipulation and Market Quality 

    Mohammadi Peyhani, Hamed
    This thesis examines the impact of closing price manipulation (“marking the close”) on several dimensions of equity market quality, including both the efficiency and integrity of equity markets. Marking the close is an ...
  • The Role of Self-Efficacy Beliefs in Accounting Education 

    Beatson, Nicola
    This thesis presents the findings from three studies which investigate the role of self-efficacy beliefs within accounting education. Non-cognitive variables including self-efficacy have been shown to improve learning ...
  • The Effect of Information Disclosure on Corporate Governance and Mutual Funds 

    Huang, Jiexiang
    This thesis consists of three empirical essays that investigate the impact of information disclosure on firm corporate governance and mutual fund investment. The first essay studies the direct association between media ...
  • Empirical Essays on Finance and Economic Development in Ethiopia 

    Regasa, Dereje Getachew
    Access to financial services has been shown to be associated with faster growth and the promotion of economic development. However, most developing countries have a fragile and under-developed financial sector that provides ...
  • The relative information content of fair values and historic costs reported by U.S. banks 1986 – 2013 

    Essendorfer, Stephan Daniel
    This thesis examines the difference in value and risk relevance of historical cost and fair value accounting information pertaining to banks in the United States of America (U.S.) between 1986 and 2013. Under U.S. Generally ...
  • How Do US Options Traders "Smirk" on China? Evidence from FXI Options 

    Li, Jianhui
    Motivated by the rising attention to the Chinese equity and equity options markets, we investigate the shape and dynamics of the implied volatility (IV) curve of options written on the FXI, the FTSE/Xinhua China 50 Index ...
  • VIX Futures ETNs and Their Derivatives 

    Gehricke, Sebastian
    This thesis studies the VIX futures exchange-traded notes (ETN) (2 and 3) and their derivatives (Chapter 4). In Chapter 2, we examine the VIX futures ETN market's tracking performance, price consistency and price discovery. ...

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