Associate Professor Mary Low
Associate Professor in Accounting
Subject Convenor - Accounting
Qualifications: PhD, MMS, Dip Acc&Fin (UoW); Bachelor of Arts, Dip Edu (USP); Fellow CA - CAANZ, Fellow CPA Australia
About Mary
Mary Low is an Associate Professor. She is the Subject Convenor for Accounting at Waikato Management School, at both postgraduate and undergraduate levels.
She holds a Master of Management Studies in Accounting and a Doctor of Philosophy from the University of Waikato.
She is a Fellow Chartered Accountant member of the Chartered Accountants Australia + New Zealand, a Fellow CPA Australia member, and a Waikato Local Committee member of Chartered Accountants Australia + New Zealand.
Mary's current teaching now focusses on postgraduate programmes. She teaches the financial analysis and performance module for the Master of Business and Management (MBM). She is now teaching papers for the Master of Applied Finance (MAppFin) and Master of Professional Accounting (MPAcct).
Mary has supervised PhD theses, dissertations and other research studies with students in postgraduate and undergraduate research papers.
Her research interests include financial reporting issues, corporate governance, ethical issues in accounting and accounting education.
Papers Taught
Research Supervised
Supervision of PhD thesis:
Current supervision:
Blockchain Technology: Disruptor or Enhancer to the Accounting and Auditing Profession
Completed supervision:
Understanding accountability in an ever-changing New Zealand health system. Second Supervisor Completed 2015
Negotiating the networks: A study of telework within chartered accountancy firms in New Zealand. Second Supervisor Completed 2017
Integrated Reporting in Sri Lankan PLCs. Chief Supervisor Completed 2018
Social Deprivation in New Zealand. Second Supervisor Completed 2019
The Impact of the Performance Based Research Fund on Accounting Academics' Life in Universities' in New Zealand. Chief Supervisor Completed 2020
A Salient Stakeholder-driven Model for Integration of Sustainability Education into the Accounting Curriculum in Jordan. Chief Supervisor Completed 2021
Recent Publications
Chen, Q., & Low, M. (2021). Investigating green investment payoff in China. Pacific Accounting Review, online, 35 pages. doi:10.1108/PAR-07-2020-0091
Lakshan, A. M. I., Low, M., & de Villiers, C. (2021). Challenges of, and techniques for, materiality determination of non-financial information used by integrated report preparers. Meditari Accountancy Research, online, 35 pages. doi:10.1108/MEDAR-11-2020-1107
Lakshan, A. M. I., Low, M., & de Villiers, C. (2021). Management of risks associated with the disclosure of future-oriented information in integrated reports. Sustainability Accounting, Management and Policy Journal, 12(2), 241-266. doi:10.1108/SAMPJ-03-2019-0114
Low, M., & Schollum, S. (2021). Organisational politics and strategies - a socialisation into a legitimacy whirlpool. International Journal of Critical Accounting, 12(1), 54-90. doi:10.1504/ijca.2021.113894
Find more research publications by Mary Low
Keywords
Accounting; Corporate Social Responsibility; Education; Financial Accounting; Management Accounting; Morals and Ethics; Sustainability; Teaching Ethics and Professionalism; Tertiary Education
Contact Details
Email: [email protected]Room: MSB.3.14
Phone: +64 7 837 9270