Associate Professor and Head of Department
BSc, DipEnvStud, PGDipCom, MCom, PhD, FCA
Tel +64 3 479 8109
Office OBS 3.46
Email ros.whiting@otago.ac.nz
Associate Professor Ros Whiting is currently the Head of Department of Accountancy and Finance at the University of Otago. She 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
Noviarini, J., Coleman, A., Roberts, H., & Whiting, R. H. (2019). Housing liquidation and financial adequacy of retirees in New Zealand. Housing Studies. Advance online publication. doi: 10.1080/02673037.2019.1585522
Richards, D. W., Roberts, H., & Whiting, R. H. (2019). Female financial advisors: Where art thou? Australian Journal of Management. Advance online publication. doi: 10.1177/0312896219896389
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
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
Biswas, P. K., Roberts, H., & Whiting, R. H. (2018). The impact of family vs non-family governance contingencies on CSR reporting in Bangladesh. Management Decision. Advance online publication. doi: 10.1108/MD-11-2017-1072
Authored Book - Research
Whiting, R. (2008). Gender, family responsibilities and career success in the accountancy profession: A New Zealand study. Saarbrücken, Germany: VDM Verlag, 398p.
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. Advance online publication. doi: 10.1080/02673037.2019.1585522
Richards, D. W., Roberts, H., & Whiting, R. H. (2019). Female financial advisors: Where art thou? Australian Journal of Management. Advance online publication. doi: 10.1177/0312896219896389
Biswas, P. K., Roberts, H., & Whiting, R. H. (2018). The impact of family vs non-family governance contingencies on CSR reporting in Bangladesh. Management Decision. Advance online publication. doi: 10.1108/MD-11-2017-1072
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
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.
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
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
Whiting, R. H., & Birch, G. Y. (2016). Corporate governance and intellectual capital disclosure. Corporate Ownership & Control, 13(2), 250-261.
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.
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
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. (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. (2001). One of a rare breed: Miss Jean McGregor. Chartered Accountants Journal, 80(7), 93-94.
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.
Wright, C., & Whiting, R. H. (1999). Women in the Profession. Progress and Status Report. Chartered Accountants Journal, 78(8), 57-60.
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.
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/
Gammie, E., Herbohn, K., & Whiting, R. (2010). Women in accountancy: Prospects for partnership. CA Magazine, 114(1253), 47-49.
Ball, A., & Whiting, R. (2006). Time for women to take stock. Chartered Accountants Journal, 85(6), 56-57.
Journal - Professional & Other Non-Research Articles
Whiting, R., Gammie, E., & Herbohn, K. (2014). Women in partnerships. Chartered Accountants Journal, 93(4), 30-32.
Whiting, R. H., & Chapman, K. (2003). Sporting glory - The great intangible. Australian CPA, 73(1), 24-27.
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
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
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/
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
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
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
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/
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
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/
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
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
Whiting, R., & Woodcock, J. (2009). Intellectual capital disclosures by Australian companies. Proceedings of the Accounting and Finance Association of Australia and New Zealand Conference. AFAANZ. Retrieved from http://www.afaanz.org/openconf-afaanz2009/openconf.php
Whiting, R. H. (2007). Deinstitutionalization of gender-based employment practices in New Zealand's accountancy workplaces. In S. Lawrence & M. J. Milne (Eds.), Proceedings of the Fifth Asia Pacific Interdisciplinary Research in Accounting Conference. APIRA. Retrieved from http://www.mngt.waikato.ac.nz/ConferenceManager/report.asp?issue=5
Whiting, R. H., & Van Vugt, O. (2006). Effect of gender, family structure and firm affiliation, on career promotion in auditing. Proceedings of the Accounting and Finance Association of Australia and New Zealand Conference. (pp. 2-32). Wellington, New Zealand: AFAANZ. Retrieved from http://www.afaanz.org/afaanz_2006_papers.htm
Whiting, R. H., & Van Vugt, O. (2006). Effect of gender, family structure and firm affiliation, on career promotion in auditing. Proceedings of the 8th Interdisciplinary Perspectives on Accounting Conference. Retrieved from http://www.cf.ac.uk/carbs/news_events/events/past/conferences/ipa/ipa_papers/00188.pdf
Miller, J. C., & Whiting, R. H. (2005). Voluntary disclosure of intellectual capital and the ″Hidden Value″. Proceedings of the Accounting and Finance Association of Australia and New Zealand Conference. [CD-ROM] Australia: John Wiley and Sons. Retrieved from http://www.afaanz.org/afaanz_conf.htm
