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School of Accounting and Finance

SOAF




2011

Conference

Devi, R., Devi, J., Kumar, R., Taylor, C, 2011, Fair Value Accounting, the Accountants and the Users Perspectives in Fiji, Winter Global Conference on Business and Finance, 2-5 January, Las Vegas, Nevada. This paper was accredited with the Best in Session Award at the Conference.

 

2010

Publications

 

Kishore, R. 2010. An Examination of Bank Performance in Fiji.  Journal of Pacific Studies Forthcoming.

Kishore, R. 2010.  Past and Future of Fiji National Provident Fund: A Critical Analysis.  Journal of Fijian Studies Forthcoming.

Patel, A., Prasad, P., Prasad, J. 2010.  Survey of Computerised Internal Control Features in Small Businesses and its Relationship to Detected Fraud. Advances in Management 3 (1).

Patel, A., Naidu, D., Prasad. P., Singh, A. 2010. Comparison of qualitative and quantitative measures of earnings management: the case of an electricity utility.  International Journal of Accounting and Information Management 18 (1)

Patel, A., Prasad, P., Saune, N., 2010. Study of Non-audit Services, Low Balling, Audit Tenure, and Auditor Type: New Zealand and Australian Evidence.  Journal of Asia-Pacific Business 11 (2) April

Patel, A., Prasad, P., Prasad, J. 2010. Survey of Computerised Internal Control Features in Small Businesses and its Relationship to Detected Fraud. Advances in Management 3 (1)

Patel, A., Prasad, P. 2010. Consumer Credit Legislations: Credit Card. The Fiji Accountant. March

Prasad, A., Patel, A. 2010. Incentives and Preliminary Investigation of Incentives facing Accounting Standard-Setters. International Review of Business Research Papers 6 (1)

Prasad, P., Naidu, D., Devi, S., Chandra, J.  2010. Fair Value Accounting in the Finance Sector: A Fiji Perspective. International Review of Business Research Papers Forthcoming

Prasad A, Heales J and Green P. 2010. A capabilities-based approach to obtaining a deeper understanding of information technology governance effectiveness: Evidence from IT steering committees.  International Journal of Accounting Information Systems, doi:10.1016/j.accinf.2010.07.013

Prasad A and Heales J. 2010.On IT and business value in developing countries: a complementarities-based approach.  International Journal of Accounting Information Systems Forthcoming, December.

Prasad A. 2010.  Leveraging and evaluating IT-related business value in small Developing Economies: the case of South Pacific Island Countries.  Electronic Journal of Information Systems in Developing Countries, Forthcoming December.

Prasad A.2010. Collaborative organisational structures: implications for the accounting profession, Fiji Accountant June.

Prasad A, Finau, G, Samuwai, J. 2010. Creating and evaluating IT-related business value in Developing Markets – Part I.  Fiji Accountant, Forthcoming September.

Prasad A, Finau, G, and Samuwai, J. 2010. Creating and evaluating IT-related business value in Developing Markets – Part II. Fiji Accountant, Forthcoming September.

Taylor, C., Kumar, R., Devi, J., Devi, R, 2010. Fair Value Accounting, the Accountants and the Users Perspectives in Fiji, Accepted for the ICBER International Conference, 26-28 November, Malaysia. 

White, M. 2010. The IFRS for Small and Medium Sized Entities - Some Challenges in Implementation. The Fiji Accountant March

Conference

Finau, G. and Ram, S. 2010. An Examination of the Accounting and Accountability Mechanisms of Provincial Councils from Post-Independence to Present Day. AFAANZ Conference, 3-6 July, Christchurch, New Zealand

Finau, G., Narawa-Daurewa, U., Movono, A, Ravono, M. 2010.Creating laws which are effective, achievable and culturally appropriate: The case of conserving sea turtles in Fiji.Law and Cultural Conference, 20 August- 1 September. Emalus Campus, Vanuatu.

Kishore, R. 2010. An Examination of Bank Performance in the Pacific Islands. Presented at the Tonga Development Dialogue, 25 August.

Kishore, R.2010.  Past and Future of Fiji National Provident Fund: A Critical Analysis. Presented at the Fiji Economic Update held in June, 2010.

Prasad, P., Naidu, D., Devi, S. and J. Chandra. 2010. Fair Value Accounting in the Finance Sector: A Fiji Perspective. Accepted for 13th International Business Research Conference 22-24 November, Melbourne, Australia

Prasad A, Heales J and Green P. 2010. Antecedents of sustainable management support for IT-related initiatives, Accepted for the Proceedings of the Sixteenth Americas Conference on Information Systems (AMCIS), 12-15 August, Lima, Peru

Taylor, C., Kumar, R., Devi, J., Devi, R, 2010. Fair Value Accounting, the Accountants and the Users Perspectives in Fiji, Accepted for the ICBER International Conference, 26-28 November, Malaysia. 

 

2009

Publications

Naidu, D., A. Patel, and P. Prasad. 2009. The effects of devaluation of the Fiji dollar on the cost of education. The Fiji Accountant, September, pp. 3-5.

Patel, A., and P. Prasad. 2009. Non Audit Services, Low Balling, Audit Tenure and Auditor Type – A New Zealand Evidence. International Journal of Business Management and Economics. Vol 1, No 1 pp. 13-21 January-June

Varma, V. S., A. Patel, and D. Naidu. 2009. Shareholder Concentration and Discretionary Accruals: Evidence from an Emerging Market. Icfai University Journal of Accounting Research. VIII (2): 7 - 16.

Patel, A., P. Prasad, and D. Naidu. 2009. A Comparison of Earnings Management Patterns between Private Listed Companies and State Owned Enterprises: Evidence from an Emerging Market. Icfai University Journal of Audit Practice. 6 (2): 27 - 34.

Patel, A., P. Prasad and V. Singh. 2009. Non Audit Services, Low Balling, Audit Tenure and Auditor Type - Evidence from an Emerging Market. ICFAI Journal of Audit Practice January Vol VI No:1

Conference

Prasad, P. Patel, A and Prasad, J. 2009. Survey of Computerized Internal Control Features in Small Businesses and its Relationship to Detected Fraud. Paper accepted for presentation at CORS/INFORMS International Toronto, June 14- 17, Westin Harbour Castle Toronto, Ontario, Canada.

Naidu, D., and A. Patel. 2009. The extent of ERP implementation and practical difficulties within organizations in an emerging economy. Accepted for CORS-INFORMS International Conference 14-17 June.

Naidu, D. 2009. Voluntary Disclosure in an Emerging Economy View of Negative and Positive Reporting. Accepted for African Finance Journal Conference, 16th – 17th July.

Naidu, D., A. Patel, P. Prasad, and A. Singh. 2009. Comparison of Qualitative and Quantitative measures of Earnings Management: the Case of an Electricity Utility. Accepted for African Finance Journal Conference, 16th – 17th July.

Naidu, D., P. Prasad, and S. Ram. 2009. Small and Medium Enterprises IFRS-Perspective of Loan Creditors in Fiji. Accepted for African Finance Journal Conference, 16th – 17th July.

 

2008

Publications

Komaromi, Gy. 2008. Foreword to Hungarian edition of Stanyer, Peter – Dimson, Elroy: Guide to Investment Strategy. The Economist – HVG Kiadó

Mala, R. and M. White. 2008. The south pacific stock exchange: A Market or a status symbol? The Fiji Accountant. March , pp5-10.

Mala, R. and White, M. 2008. The South Pacific Stock Exchange. Is it a market or a status symbol? Australian Accounting Review. Forthcoming (due for publication in the November edition).

Patel, A and A. Pandaram. 2008. The Economic Implications and Appropriateness of Value-Added Statements. The Fiji Accountant, June: 34-35.

Patel, A and A. Pandaram. 2008. Measures of Product Quality and Quality Process: A Traditional Cost of Quality Model. The Accountant, June: 14-15.

Patel, A. and Varma, V. S. 2008. Sustainable Corporate Governance-Testing New Mechanisms. Global CEO Magazine. June. ICFAI University Press: 23-30.

White, M. 2008. Fair Value Accounting. The Fiji Accountant June . pp18-21

White, M. 2008. Fiji Embraces International financial Reporting Standards” Pacific Economic Bulletin. Volume 23, No2, Australian National University pp203-206

Book Chapters

Komaromi, Gy. 2008. Does the irrational CFO always die out? Rationality and irrationality in corporate finance decisions. ICFAI Reader 11 (1): 32-35. ISSN 0972-5091

Komaromi, Gy. 2008. Financial Markets in Laboratory. ICFAI Reader 11(12): ISSN 0972-5091

Conference

Komaromi, Gy. 2008. Market Experiment in Economics. Lunch Time Seminar Series of Faculty of Business and Economics, University of the South Pacific. October 23, 2008. - invited speaker.

Komaromi, Gy. 2008. Experimental game theory. Research workshop for postgraduate students. University of the South Pacific, Fiji. May 16, 2008. - invited speaker

Kuma, C. and K. Maunders. 2008. Performance Budgeting Workshop, September for the Fiji Public Service.

Naidu. D. and Patel. A. 2008. Shareholder Concentration and Discretionary Accruals: Evidence from an Emerging Market. 14th Annual Midyear Conference of the International Accounting Section of the American Accounting Association, San Diego.

Naidu. D. and Patel. A. 2008. Shareholder Concentration and Earnings Management in an Emerging Market. Global Conference on Business and Finance (GCBF): Ramada Plaza Herradura, San Jose, Costa Rica, May 28-31.

Naidu. D. and Patel. A. 2008. Board Composition and Earnings Management: Evidence from Emerging Market. Accepted for 2008 AFAANZ/IAAER Conference 6-8 July.

Patel, A., and P. Prasad. 2008. A Comparative Study of Non Audit Services, Low Balling, Audit Tenure and Auditor Type. Paper presented at 14th Annual Mid-Year Conference February 7 – 9, 2008 San Diego, CA.

Patel, A., P. Prasad., and N. Saune. 2008. Non Audit Services, Low Balling, Audit Tenure and Auditor Type - Evidence from an Emerging Market. Paper Accepted for presentation at Global Conference on Business and Finance to be held in San Jose, Costa Rica. May 28-31.

Singh, A. 2008. Analyses of Earnings Management Practices in Fiji’s State Owned Enterprises. 20th Asian-Pacific Conference on International Accounting Issues in France on the 9-12 November.

 


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