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Browsing School of Accounting and Commercial Law – Te Kura Kaute, Ture Tauhokohoko: Centre for Accounting, Governance and Taxation Research by Title

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Browsing School of Accounting and Commercial Law – Te Kura Kaute, Ture Tauhokohoko: Centre for Accounting, Governance and Taxation Research by Title

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  • The Production of Legitimacy in New Zealand Local Government Auditing 
    Colquhoun, Philip (Victoria University of Wellington, 2011)
    This paper expands our understanding of the introduction of new audit arrangements in the public sector by looking at three cases relating to the audit of local government. The first case saw the Audit Office replacing the ...
  • Provision of NAS and Auditor Independence: an Analysis Using Informativeness of Earnings 
    Khaled, Mohammed; Islam, Ainul; van Zijl, Tony; Karim, Waresul (Victoria University of Wellington, 2005)
    Econometric analysis – using panel data methods – of data on securities traded on the Dhaka Stock Exchange, Bangladesh, over the period 199599 indicates that audit quality may not necessarily increase with auditor size. ...
  • Punishment of Bribery and Corruption: Evidence from the Malaysian Judicial System 
    Idrus, Muhammad Arif; Houqe, Muhammad Nurul; Bui, Binh; van Zijl, Tony (Victoria University of Wellington, 2017)
    We investigate the judicial outcomes of crimes involving bribery and corruption in the context of the Malaysian judicial system. Using a sample of 1869 court cases over the period 2006 to 2013, we find that ‘white-collar’ ...
  • The Pure Rate Variance 
    Bradshaw, John; Keef, Stephen; Roush, Melvin (Victoria University of Wellington, 2005)
    The direct material cost variance can be subdivided into a price variance, a quantity variance and a price-quantity interaction variance. The price-quantity interaction variance is rarely mentioned in the literature ...
  • Regulatory Change and the Quality of Compliance to Mandatory Disclosure Requirements: Evidence from Bangladesh 
    Hasan, Tanweer; Karim, A K M Waresul (Victoria University of Wellington, 2005)
    The present study investigates the effectiveness of changes in the regulatory environment on the quality of compliance to mandatory disclosure requirements in Bangladesh. Statistical analysis of the Mandatory Disclosure ...
  • Reporting Service Performance – A Message in a Bottle? 
    Dormer, Rodney; Jahan, Mosammet Asma (Victoria University of Wellington, 2020)
    Purpose This paper asks what evidence is provided, in the annual reports of New Zealand’s central government departments, of the efficiency and effectiveness of their performance. Approach This study reviewed performance ...
  • Research on financial reporting by defined benefit schemes 
    Baskerville, Rachel F (Victoria University of Wellington, 2007)
    The objective of this working paper is to provide a comprehensive, readable and informative summary of superannuation reporting by defined benefit schemes in New Zealand; in order to: · monitor compliance with FRS 32 and ...
  • The Role of Expectancy Theory and Observed Constituency Response Levels to Exposure Drafts in Accounting Standard-Setting in New Zealand 
    Baskerville, Rachel F (Victoria University of Wellington, 2005)
    A brief history of studies of standard setting and constituency lobbying is summarised, and a description of standard setting in New Zealand is provided. Historically, levels of responses to exposure drafts in New Zealand ...
  • Secrecy and Mandatory IFRS Adoption on Earnings Quality 
    Houqe, Noor; Monem, Reza M.; Tareq, Mohammad; van Zijl, Tony (Victoria University of Wellington, 2015)
    This study examines the effect of mandatory IFRS adoption on earnings quality in countries which exhibit high financial secrecy. Earnings quality is proxied by signed abnormal accruals and earnings conservatism. Using ...
  • Sectorneutral Accounting Standards: A Ten year Experiment 
    Baskerville, Rachel F; Bradbury, Michael E (Victoria University of Wellington, 2007)
    In 1992, New Zealand adopted a sectorneutral approach to standard setting – where the difference in accounting treatment is driven by differences in the nature of transactions and not by ownership or the objectives of the ...
  • A Simultaneous Equations Approach to Analysing the Relation between Ownership Structure and Performance in Bangladesh 
    Al Farooque, Omar; van Zijl, Tony; Dunstan, Keitha; Karim, Wares (Victoria University of Wellington, 2005)
    This paper models the managerial (board) ownership and financial performance relationship in Bangladesh using a simultaneous equations approach. This approach is deemed to be the most appropriate methodology to control ...
  • Situating IFRS translation in the EU within speed wobbles of convergence 
    Baskerville, Rachel F; Evans, Lisa (Victoria University of Wellington, 2011)
    The objective of this study is to demonstrate the degree to which debate about translation in the EU, and translation specifically of IFRS in the EU, generates both: - Deeply held convictions about language; and - ...
  • Structural Flaws of Income as a Base for Taxation 
    Prebble, John (Victoria University of Wellington, 2001)
    Fifteen years ago Ross Parsons published his Wilfred Fullagar Lecture in the Australian Tax Forum. His subject was “Income Taxation–an Institution in Decay”. His lecture was influential. Scholars cite it regularly. This ...
  • Sustainable Accountability: a Dualist Vedic Perspective 
    Stewart-Jacks, Samuel David (Victoria University of Wellington, 2009)
    This thesis offers a theory of sustainable accountability informed by Vedic philosophy. Although Vedic philosophy is often described as the philosophy of ancient India, this thesis will explain how relative factors, such ...
  • Tax and volunteering: empirical evidence to support recommendations to solve the current problems surrounding the tax treatment of volunteers’ reimbursements and honoraria in New Zealand 
    Tan, Letisha; Dunbar, David; Cordery, Carolyn Joy (Victoria University of Wellington, 2008)
    On I November 2007 the Minister of Finance and the Minister of Revenue asked for submissions on ways to simply the current law on the taxation of reimbursement and honoraria paid volunteers in the non-profit sector. ...
  • Trans-Tasman Triangular Taxation Relief: Part One 
    Dunbar, David (Victoria University of Wellington, 2002)
    In March 2002 the finance ministers of New Zealand and Australia released a joint discussion document on trans-Tasman triangular taxation. The proposals represented are a significant step towards addressing one of the ...
  • Trans-Tasman Triangular Taxation Relief: Part Two 
    Dunbar, David (Victoria University of Wellington, 2003)
    In March 2002, the New Zealand and Australian governments released a joint discussion document, Trans-Tasman Triangular Tax. The joint media statement noted that: Clearly, triangular tax reform requires a bilateral ...
  • Tylor's Legacy in International Accounting Research 
    Baskerville, Rachel F (Victoria University of Wellington, 2007)
    When Hofstede published the book Culture’s Consequences International Differences in WorkRelated Values in 1980, he established indices of culture; culture was to be a measurable variable in international business ...
  • Uncertainty, MCS and Firm Performance: Towards an Integrated Business Risk Focused Framework 
    Bui, Binh; Bradshaw, John; Hunt, Chris (Victoria University of Wellington, 2007)
    Uncertainty is the core variable in any contingency theoretical framework (Chapman, 1997; Donaldson, 2001). Many reviews however have claimed that the accounting literature lacks a comprehensive framework for analysis of ...
  • Users of Local Government Annual Reports: an Exploratory Study 
    Mack, Janet; Ryan, Christine; Dunstan, Keitha (Victoria University of Wellington, 2001)
    The nature of financial reporting in the public sector in Australia has undergone substantial change in the last twenty years. One result has been the promulgation of public sector accounting standards based on the private ...

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