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Associate Professor Ros Whiting

Ros WhitingAssociate Professor and Deputy Head of Department
BSc, DipEnvStud, PGDipCom, MCom, PhD, CA

Tel 64 3 479 8109
Office OBS 3.46
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 and is the Chair of Ako (the Department's Teaching and Learning Committee). In addition Associate Professor Whiting serves on the Management Committee of Dunedin Community Accounting, a voluntary service organisation in which accounting students provide accounting advice to not-for-profit organisations, and is a member of the Local Leadership Team 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
  • Disclosure
  • Microfinance

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Publications

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

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

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

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

Whiting, R. H., & Wright, C. (2001). Explaining gender inequity in the New Zealand accounting profession. British Accounting Review, 33(2), 191-222.

Commissioned Report for External Body

Gammie, E., Herbohn, K., & Whiting, R. (2017). Diversity: The role of individual choice in explaining gender disparity at partnership level. Commissioned by Strategy & Research Advisory Group. Edinburgh, UK: ICAS. 61p.

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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

Tadele, H., Roberts, H., & Whiting, R. H. (2017). Microfinance institutions’ transparency in Sub-Saharan Africa. Applied Economics. Advance online publication. doi: 10.1080/00036846.2017.1368993

Whiting, R. H., & Birch, G. Y. (2016). Corporate governance and intellectual capital disclosure. Corporate Ownership & Control, 13(2), 250-261.

Tadele, H., Roberts, H., & Whiting, R. H. (2016). Microfinance institutions' website accessibility. Pacific-Basin Finance Journal. Advance online publication. doi: 10.1016/j.pacfin.2016.10.003

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

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

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

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

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

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.

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

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.

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

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

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

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

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.

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.

Whiting, R. H., & Wright, C. (2001). Explaining gender inequity in the New Zealand accounting profession. British Accounting Review, 33(2), 191-222.

Whiting, R. H., & Gilkison, S. (2000). Financial leverage and firm response to poor performance. Pacific Accounting Review, 12(2), 1-35.

Gilkison, S., & Whiting, R. H. (1999). Debt Levels and the Response to Poor Performance. Chartered Accountants Journal, 78(2), 62-64.

Timpany, J., & Whiting, R. H. (1997). The Accounting Standards Review Board: accounting dominance or not? Chartered Accountants Journal, 76(2), 64-65.

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Journal - Research Other

Gammie, E., Herbohn, K., & Whiting, R. (2010). Women in accountancy: Prospects for partnership. CA Magazine, 114(1253), 47-49.

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Awarded Doctoral Degree

Whiting, R. H. (2006). Gender, family responsibilities and career success in the New Zealand accountancy profession (PhD). University of Otago, Dunedin, New Zealand. 398p.

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