Mary Low
University of Waikato
23 Papers
83 Citations
Mary Low is an academic researcher from University of Waikato. The author has contributed to research in topics: Positive accounting & Audit. The author has an hindex of 13, co-authored 23 publications. Previous affiliations of Mary Low include University of Wollongong.
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Papers
Accounting scandals, ethical dilemmas and educational challenges
TL;DR: In this article, the authors identified and explored five factors that seemingly influences and contributes to the perpetuation of accounting and corporate scandals because of their impact on ethical behaviour, and surveyed students to ascertain whether they believe education can influence ethical behaviour.
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The institutionalisation of mining company sustainability disclosures
TL;DR: In this paper, the authors report the analyses of the social and environmental disclosures of listed South African mining companies and compare the disclosures of larger companies with those of smaller companies using several different categories of comparison.
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Voluntary reporting of intellectual capital
TL;DR: In this paper, the authors examined the quality of voluntary intellectual capital (IC) by universities in New Zealand, Australia, and the UK and found that New Zealand and Australian universities outperformed the UK universities in terms of IC disclosures.
96
•Journal Article
Accounting Employers' Expectations--The Ideal Accounting Graduates.
TL;DR: This paper examined what accounting employers are seeking in their "ideal" accounting graduate and sought to provide clarification on the "expectation gap" between what accounting employer require in their graduates, and the skills these graduates are exhibiting.
Is accounting education sufficiently sustainable
TL;DR: In this paper, the authors examined to what extent and how effective sustainability education has been at the tertiary accounting education level and found that sustainability education, as part of university education, is important, though NZ universities currently perform poorly in this area.
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