Professor Roger Willett is the Head of the Department of Accountancy and Business Law at the University of Otago, New Zealand. He has previously held posts at the Queensland University of Technology (1997 -2006), University of Otago, ANU (1990-2) and in UK institutions (the Universities of Wales and Aberdeen). Professor Willett has published articles and books on statistical aspects of accounting measurement, international accounting, management accounting, auditing and other aspects of accounting. He is currently working on a number of projects relating to issues in the theory of accounting measurement, economic models and asset return, risk and valuation measurement in organisations and markets. Roger’s research interests spread through accounting measurement, international accounting, accounting theory and economic modelling.
Dr Michal Falta did his PhD at ETH Zürich and is currently a Lecturer at the University of Otago. His main research interest lies in financial (accounting) measurement theory applying to computational statistics and various optimisation techniques, including neural nets and genetic programming. Michael’s specific areas of research application include cost and management accounting, auditing, econometrics, portfolio theory, asset reliability, life-cycle costing and risk management.