Associate Professor Ros Whiting, Our staff, Department of Accountancy & Finance, University of Otago, New Zealand

Ros Whiting 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

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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

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