Associate Professor
BSc, DipEnvStud, PGDipCom, MCom, PhD, FCA
Tel +64 3 479 8109
Office OBS 5.30
Email ros.whiting@otago.ac.nz
Associate Professor Ros Whiting joined the department in 1992, having previously studied and worked in the fields of chemistry and environmental research and policy. Whilst in the department she has completed her PhD, which was concerned with career progression in the accountancy profession.
Ros' current research areas of interest are gender issues in the accountancy profession and corporate governance, intellectual capital and intangibles (brands and human resources), disclosure and microfinance. She has published papers in the British Accounting Review, Accounting and Finance, Applied Economics, Pacific-Basin Finance Journal, Pacific Accounting Review, Accounting Education: An International Journal, and others, and also in the three professional accountancy institute journals of Australia, Scotland and New Zealand.
Ros teaches management accounting, research methods and is also involved with the DBA and dissertation supervision. She was awarded a University of Otago Award for Excellence in Teaching in 2014. In addition Associate Professor Whiting is the Chair of the Governance Committee of Dunedin Community Accounting, a voluntary service organisation in which accounting students provide accounting advice to not-for-profit organisations, and is a Fellow of Chartered Accountants Australia New Zealand.
Teaching
- Convenor ACCT222
- ACCT302
- ACFI359 and ACFI 459
- BDBC 905, BDBA 905
Research interests
- Accounting treatment of intellectual capital and intangible assets
- Career and gender issues in the accounting profession and corporate governance
- Gender pay gap
- Disclosure
- Microfinance
Publications
Kariyawasam, D., Kumarasinghe, S., Whiting, R., & Ranasinghe, D. (2022). Waste management and management control systems: A structured literature review. Proceedings of the Accounting & Finance Association of Australia & New Zealand (AFAANZ) Conference. [Abstract]
Gebremariam, H., Roberts, H., & Whiting, R. (2022). Microfinance institutions' risk and governance in Sub-Saharan Africa. International Journal of Social Economics, 49(3), 449-469. doi: 10.1108/IJSE-10-2020-0719
Vidwans, M. P., & Whiting, R. H. (2022). Century plus journeys: Using career crafting to explore the career success of pioneer women accountants. Accounting, Auditing & Accountability Journal, 35(2), 355-384. doi: 10.1108/aaaj-01-2020-4367
Biswas, P. K., Roberts, H., & Whiting, R. H. (2022). Female directors and CSR disclosure in Bangladesh: The role of family affiliation. Meditari Accountancy Research, 30(1), 163-192. doi: 10.1108/MEDAR-10-2019-0587
Vindwans, M., & Whiting, R. (2021). Alice Basten, pioneer accountant: Individual and collective emancipation in Aotearoa New Zealand. Te Ira Tangata, (2), 20-22.
Whiting, R. (2008). Gender, family responsibilities and career success in the accountancy profession: A New Zealand study. Saarbrücken, Germany: VDM Verlag, 398p.
Authored Book - Research
Biswas, P. K., Roberts, H., & Whiting, R. H. (2022). Female directors and CSR disclosure in Bangladesh: The role of family affiliation. Meditari Accountancy Research, 30(1), 163-192. doi: 10.1108/MEDAR-10-2019-0587
Journal - Research Article
Gebremariam, H., Roberts, H., & Whiting, R. (2022). Microfinance institutions' risk and governance in Sub-Saharan Africa. International Journal of Social Economics, 49(3), 449-469. doi: 10.1108/IJSE-10-2020-0719
Journal - Research Article
Vidwans, M. P., & Whiting, R. H. (2022). Century plus journeys: Using career crafting to explore the career success of pioneer women accountants. Accounting, Auditing & Accountability Journal, 35(2), 355-384. doi: 10.1108/aaaj-01-2020-4367
Journal - Research Article
Noviarini, J., Coleman, A., Roberts, H., & Whiting, R. H. (2021). Financial literacy, debt, risk tolerance and retirement preparedness: Evidence from New Zealand. Pacific-Basin Finance Journal, 68, 101598. doi: 10.1016/j.pacfin.2021.101598
Journal - Research Article
Richards, D. W., Roberts, H., & Whiting, R. H. (2020). Female financial advisors: Where art thou? Australian Journal of Management, 45(4), 624-644. doi: 10.1177/0312896219896389
Journal - Research Article
Biswas, P. K., Roberts, H., & Whiting, R. H. (2019). The impact of family vs non-family governance contingencies on CSR reporting in Bangladesh. Management Decision, 57(10), 2758-2781. doi: 10.1108/MD-11-2017-1072
Journal - Research Article
Noviarini, J., Coleman, A., Roberts, H., & Whiting, R. H. (2019). Housing liquidation and financial adequacy of retirees in New Zealand. Housing Studies, 34(9), 1543-1580. doi: 10.1080/02673037.2019.1585522
Journal - Research Article
Tadele, H., Roberts, H., & Whiting, R. H. (2018). Microfinance institutions' website accessibility. Pacific-Basin Finance Journal, 50, 279-293. doi: 10.1016/j.pacfin.2016.10.003
Journal - Research Article
Tadele, H., Roberts, H., & Whiting, R. H. (2018). Microfinance institutions’ transparency in Sub-Saharan Africa. Applied Economics, 50(14), 1601-1616. doi: 10.1080/00036846.2017.1368993
Journal - Research Article
Tadele, H., Roberts, H., & Whiting, R. H. (2018). Transparency and microfinance institutions' risk in Sub-Saharan Africa. International Journal of Corporate Governance, 9(2), 201-226. doi: 10.1504/IJCG.2018.091277
Journal - Research Article
Whiting, R. H., Hansen, P., & Sen, A. (2017). A tool for measuring SMEs' reputation, engagement and goodwill: A New Zealand exploratory study. Journal of Intellectual Capital, 18(1), 170-188. doi: 10.1108/JIC-02-2016-0028
Journal - Research Article
Whiting, R. H., & Birch, G. Y. (2016). Corporate governance and intellectual capital disclosure. Corporate Ownership & Control, 13(2), 250-261.
Journal - Research Article
Low, D. C. M., Roberts, H., & Whiting, R. H. (2015). Board gender diversity and firm performance: Empirical evidence from Hong Kong, South Korea, Malaysia and Singapore. Pacific-Basin Finance Journal, 35, 381-401. doi: 10.1016/j.pacfin.2015.02.008
Journal - Research Article
Whiting, R. H., Gammie, E., & Herbohn, K. (2015). Women and the prospects for partnership in professional accountancy firms. Accounting & Finance, 55(2), 575-605. doi: 10.1111/acfi.12066
Journal - Research Article
Gammie, E., & Whiting, R. (2013). Women accountants: Is the grass greener outside the profession? British Accounting Review, 45(2), 83-98. doi: 10.1016/j.bar.2013.03.005
Journal - Research Article
Whiting, R. H. (2012). Reflecting on perceived deinstitutionalization of gender-biased employment practices in accountancy. Qualitative Research in Accounting & Management, 9(4), 300-336. doi: 10.1108/11766091211282652
Journal - Research Article
Clarke, M., Seng, D., & Whiting, R. H. (2011). Intellectual capital and firm performance in Australia. Journal of Intellectual Capital, 12(4), 505-530. doi: 10.1108/14691931111181706
Journal - Research Article
Lee, Y. M., Whiting, R. H., & Wynn-Williams, K. (2011). Technology, intellectual capital disclosure and cost of capital. International Journal on GSTF Business Review, 1(1), 51-56.
Journal - Research Article
Whiting, R. H., & Woodcock, J. (2011). Firm characteristics and intellectual capital disclosure by Australian companies. Journal of Human Resource Costing & Accounting, 15(2), 102-126. doi: 10.1108/14013381111157337
Journal - Research Article
Sawers, D., & Whiting, R. H. (2009-2010). Perceived usefulness of business succession planning and chartered accountants' involvement in the process. Small Enterprise Research, 17(1), 87-102.
Journal - Research Article
Adler, R. W., Whiting, R. H., & Wynn-Williams, K. (2008). On approaches to learning versus learning styles: A reply to Duff et al.'s Comment. Accounting Education, 17(2), 145-149. doi: 10.1080/09639280701788687
Journal - Research Article
Whiting, R. H. (2008). New Zealand chartered accountants' work/family strategies and consequences for career success. Pacific Accounting Review, 20(2), 111-137. doi: 10.1108/01140580810892472
Journal - Research Article
Whiting, R. H., & Miller, J. C. (2008). Voluntary disclosure of intellectual capital in New Zealand annual reports and the ″hidden value″. Journal of Human Resource Costing & Accounting, 12(1), 26-50. doi: 10.1108/14013380810872725
Journal - Research Article
Wynn-Williams, K., Whiting, R. H., & Adler, R. W. (2008). The influence of business case studies on learning style: An empirical investigation. Accounting Education, 17(2), 113-128. doi: 10.1080/09639280601026030
Journal - Research Article
Gardner, C. T., Milne, M. J., Stringer, C. P., & Whiting, R. H. (2005). Oral and written communication apprehension in accounting students: Curriculum impacts and impacts on academic performance. Accounting Education, 14(3), 313-336.
Journal - Research Article
Adler, R. W., Whiting, R. H., & Wynn-Williams, K. (2004). Student-led and teacher-led case presentations: Empirical evidence about learning styles in an accounting course. Accounting Education, 13(2), 213-229.
Journal - Research Article
Whiting, R. H. (2001). One of a rare breed: Miss Jean McGregor. Chartered Accountants Journal, 80(7), 93-94.
Journal - Research Article
Whiting, R. H., & Wright, C. (2001). Explaining gender inequity in the New Zealand accounting profession. British Accounting Review, 33(2), 191-222.
Journal - Research Article
Whiting, R. H., & Gilkison, S. (2000). Financial leverage and firm response to poor performance. Pacific Accounting Review, 12(2), 1-35.
Journal - Research Article
Gilkison, S., & Whiting, R. H. (1999). Debt Levels and the Response to Poor Performance. Chartered Accountants Journal, 78(2), 62-64.
Journal - Research Article
Wright, C., & Whiting, R. H. (1999). Women in the Profession. Progress and Status Report. Chartered Accountants Journal, 78(8), 57-60.
Journal - Research Article
Timpany, J., & Whiting, R. H. (1997). The Accounting Standards Review Board: accounting dominance or not? Chartered Accountants Journal, 76(2), 64-65.
Journal - Research Article
Vindwans, M., & Whiting, R. (2021). Alice Basten, pioneer accountant: Individual and collective emancipation in Aotearoa New Zealand. Te Ira Tangata, (2), 20-22.
Journal - Research Other
Gammie, E., Herbohn, K., & Whiting, R. (2010). Parenthood through a gendered lens: The prospects for partnership. Focus on Research, 24(Autumn), 13-14. Retrieved from http://icas.org.uk/Research/
Journal - Research Other
Gammie, E., Herbohn, K., & Whiting, R. (2010). Women in accountancy: Prospects for partnership. CA Magazine, 114(1253), 47-49.
Journal - Research Other
Ball, A., & Whiting, R. (2006). Time for women to take stock. Chartered Accountants Journal, 85(6), 56-57.
Journal - Research Other
Whiting, R., Gammie, E., & Herbohn, K. (2014). Women in partnerships. Chartered Accountants Journal, 93(4), 30-32.
Journal - Professional & Other Non-Research Articles
Whiting, R. H., & Chapman, K. (2003). Sporting glory - The great intangible. Australian CPA, 73(1), 24-27.
Journal - Professional & Other Non-Research Articles
Richards, D., Roberts, H., & Whiting, R. (2019). Female financial advisers: Where art thou? Proceedings of the Accounting & Finance Association of Australia and New Zealand (AFAANZ) Annual Conference. Retrieved from http://www.afaanzconference.com
Conference Contribution - Published proceedings: Full paper
Vidwans, M., & Whiting, R. H. (2019). Century plus journeys: Using career crafting to explore the career success of pioneer women accountants. Proceedings of the 9th Asia-Pacific Interdisciplinary Research in Accounting (APIRA) Conference. Retrieved from http://www.apira2019.org
Conference Contribution - Published proceedings: Full paper
Johnston, A., Whiting, R., & Diaz-Rainey, I. (2018). Drought and farm intensification: Insights from New Zealand dairy farmers. Proceedings of the Accounting & Finance Association of Australia and New Zealand (AFAANZ) Conference. Retrieved from https://www.afaanz.org/
Conference Contribution - Published proceedings: Full paper
Noviarini, J., Roberts, H., Coleman, A., & Whiting, R. H. (2017). Financial adequacy in retirement: The role of asset liquidity in New Zealand. Proceedings of the 25th Annual Colloquium of Superannuation Researchers Centre of Excellence in Population Ageing Research (CEPAR). Retrieved from https://www.cepar.edu.au/news-events/events/25th-colloquium-superannuation-researchers
Conference Contribution - Published proceedings: Full paper
Whiting, R. H., Hansen, P., & Sen, A. (2016). A tool for measuring SMEs' reputation, engagement and goodwill including internet and social media presence. Proceedings of the 8th Asia-Pacific Interdisciplinary Research in Accounting (APIRA) Conference. Retrieved from https://www.xcdsystem.com/APIRA2016/program/index.cfm?pgid=650
Conference Contribution - Published proceedings: Full paper
Diaz-Rainey, I., Ashton, J. K., Whiting, R., & Yap, M. (2014). Regulatory responses to risks from financial innovation following the GFC: Evidence from the G20. Proceedings of the British Accounting and Finance Association (BAFA) Annual Conference. Retrieved from http://bafa.ac.uk/bafa-events/bafa-annual-conference.html
Conference Contribution - Published proceedings: Full paper
Diaz-Rainey, I., Ashton, J. K., Whiting, R., & Yap, M. (2014). Regulatory responses to risks from financial innovation following the GFC: Evidence from the G20. Proceedings of the New Zealand Finance Colloquium. Retrieved from http://www.nzfc.ac.nz/archives/2014/programme/
Conference Contribution - Published proceedings: Full paper
Low, D. C. M., Roberts, H., & Whiting, R. H. (2014). Board diversity and firm performance: Empirical evidence from Hong Kong, South Korea, Malaysia and Singapore. Proceedings of the 5th Financial Markets and Corporate Governance Conference (FMCGC). Retrieved from http://ssrn.com/abstract=2364225
Conference Contribution - Published proceedings: Full paper
Gammie, E., Herbohn, K., & Whiting, R. (2013). Work-lifestyle choices in professional accountancy firms: The road to partnership. Proceedings of the Seventh Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference. Retrieved from http://www.apira2013.org/program/
Conference Contribution - Published proceedings: Full paper
Lee, Y. M., & Whiting, R. H. (2011). Technology, intellectual capital disclosure and cost of capital. Proceedings of the Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference. Retrieved from http://www.afaanz.org/openconf/2011/openconf.php
Conference Contribution - Published proceedings: Full paper
Clarke, M., Seng, D., & Whiting, R. (2010). Intellectual capital and firm performance in Australia. Proceedings of the Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference. Retrieved from http://www.afaanz.org/afaanz_conf.htm
Conference Contribution - Published proceedings: Full paper