Dr Michael Falta

Michael FaltaSenior Lecturer
Dipl.Natw.ETH (Zürich), PhD, CPA

Tel 64 3 479 9268
Office CO 5.35
Email michael.falta@otago.ac.nz

Dr Michael Falta joined the University of Otago in June, 2009. He has held academic (Queensland University of Technology), private (consulting) and industry-academia interfaced (Australian Cooperative Research Centres) positions.  His PhD is on computational and statistical aspects in accounting.

His current research interests focus on capital markets, fundamentals of accounting measurement, bankruptcy prediction, multi-agent based modelling of price determination and innovation (patent) management.  

Teaching

Supervision

Principal supervisor of Stephan Essendorfer: PhD on accounting measurement and volatility of earnings in the banking sector. 
Principal supervisor of Frederico Botafogo: PhD on algebraic accounting and dynamic representation of business decision making.

Research projects

Publications

Falta, M. & Willett, R. J. (2013). The impact of exponential growth variables on regression models of the market-accounting relation. Journal of Accounting, Auditing & Finance, 28(3), 243-272.

Pan, Z. Z., & Falta, M. (2012). The governance mechanisms of high-tech cluster innovation networks. Commercial Research (September), 174-179. Available through www.cnki.net

Alexander, D., Falta, M., & Willett, R. (2012). Using Forecasting Criteria to Identify Value Relevance in the Relationship between Accounting Numbers and Market Value. Abacus, 48(3), 316-347.  

Falta, M., & Gallery, N.; 2011 (November); “Unintended Consequences of Regulatory Reporting Requirements for Small and Medium Size Construction Entities: Australian Evidence”; Construction Management and Economics, 29, 1121-1135. http://www.tandfonline.com/doi/abs/10.1080/01446193.2011.635666

Colin, A., Falta, M., Su, S., Turner, L., Willett, R., & Wolff, R.  (2010).  A Statistical Activity Cost Analysis of the Relationship Between Physical and Financial Aspects of Fixed Assets.  Engineering Asset Management Review. 1, 123-135. http://www.springerlink.com/content/x3628k130q731348/

Falta, M., Gallagher, L., & Willett, R.  (2006).  Modelling Hard-to-Measure Costs in Environmental Management Accounting.  Asia-Pacific Management Accounting Journal  1(1), 127-144. http://eprints.ptar.uitm.edu.my/168/ 

Falta, M., & Wolff, R.  (2004).  Recent Developments of Statistical Approaches in Cost Accounting: a Review.  International Statistical Review. 72(3), 377-396. http://www.jstor.org/stable/10.2307/25472629 

Pitera, J. W., Falta, M., & van Gunsteren, W. F.  (2001).  Dielectric Properties of Proteins from Simulation:  The Effects of Solvent, Ligands, pH, and Temperature.  Biophysical Journal. 80, 2546-2555. http://www.ncbi.nlm.nih.gov/pmc/articles/PMC1301444/pdf/11371433