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Browsing School of Accounting and Commercial Law · Te Kura Kaute, Ture Tauhokohoko by Subject "350100 Accounting, Auditing and Accountability"

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Browsing School of Accounting and Commercial Law · Te Kura Kaute, Ture Tauhokohoko by Subject "350100 Accounting, Auditing and Accountability"

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  • Account(ing)/(ability): Democratising the Environmental Impact Assessment in Mongolian Mining 
    Vandangombo, Danaasuren (Victoria University of Wellington, 2012)
    This study examines sustainable development in practice, particularly in the context of mining and environmental management in a less developed country (LDC). It argues for sustainable and participatory mining in LDCs, ...
  • Accounting Conservatism 
    Wang, Zhe (Richard) (Victoria University of Wellington, 2009)
    This thesis provides an in-depth examination of accounting conservatism, which is one of the oldest and most important principles of accounting (Sterling, 1967;Watts, 2003a). Two main questions relating to accounting ...
  • Corporate Governance and the Relationship between Default Risk and the Earning Response Coefficient 
    Zakaria, Nor Balkish (Victoria University of Wellington, 2012)
    This study examines the effect of corporate governance on the relationship between default risk and the earnings response coefficient (ERC). Using a sample of 2,004 firm-years comprising 334 firms listed on the Bursa ...
  • Crossing the Wires: the Interface between Law and Accounting and the Discourse Theory Potential of Telecommunications Regulation 
    Carter, David Bernard (Victoria University of Wellington, 2008)
    Regulating telecommunications is complex: international experience indicates that there is no 'successful' regulatory framework due to the balancing of industry and regulatory interests (Laffont & Tirole, 2000, p. 13). ...
  • The Experience of Deep Learning by Accounting Students in a University Accounting Course 
    Turner, Martin Craig (Victoria University of Wellington, 2011)
    Higher education in accounting faces a challenge to shift its emphasis from reproducing technical knowledge to developing personal capabilities such as critical thinking, creative thinking, problem-solving, communication ...
  • The Foundations for a General Theory of General Purpose Financial Reporting for Business 
    Sutton, David (Victoria University of Wellington, 2009)
    Accounting standards setters have progressively moved towards decision-useful, investor-focused fair value accounting standards for general purpose financial reporting (GPFR). With some qualification, the case is made ...
  • Impact of Macro and Micro Governance Structures on Earnings Management 
    Houqe, Muhammad Nurul (Victoria University of Wellington, 2010)
    This study examines the macro and micro level determinants of the quality of reported earnings. The prior literature suggests that both micro and macro variables impact on discretionary accruals choice in managing earnings. ...
  • The Impact of Performance Audit: the New Zealand Experience 
    Abd Manaf, Nurul Athirah (Victoria University of Wellington, 2010)
    Performance audit, compared to the traditional financial and compliance audits, is a relatively new innovation that emerged amidst accountability concerns in the public sector. Economic crises, ministerial scandal and ...
  • Missing Links 
    Dormer, Rodney (Victoria University of Wellington, 2010)
    In the context of the worst economic shock that the world has experienced for eighty years, the New Zealand Government has announced a campaign to establish "a more focused, efficient and productive public service" (Whitehead, ...
  • Performance Reporting by New Zealand Central Government Agencies 
    Murwanto, Rahmadi (Victoria University of Wellington, 2011)
    This study attempts to assess longitudinally the increase in the quality of performance information resulting from the Managing for Outcome (MfO) initiative, embarked on by the New Zealand Government in December 2001, and ...
  • Public-Private Partnership in New Zealand and Malaysia 
    Rusmani, Nordyanawati binti (Victoria University of Wellington, 2010)
    The importance of high quality infrastructure and its maintenance lies in its ability to stimulate economic growth as it fuels business activities, creates job opportunities, markets product, and generates earnings (Yakcop, ...
  • Researching Corruption in Asia: The Accountant and “Five Blind Men” 
    Balfoort, Ferdinand Coenraad (Victoria University of Wellington, 2012)
    The objective of this thesis is to identify and determine the way in which academic business research has evaluated or determined corruption, bribery and fraud in financial and accounting reporting in China and Indonesia. ...
  • Social Accounting and Organisational Change: An Exploration of the Sustainability Assessment Model 
    Fraser, Michael D. (Victoria University of Wellington, 2010)
    There is increasing recognition that social and ecological challenges necessitate societal change. In responding to these challenges a number of tools have been mooted as having the potential to facilitate change at the ...

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