Te Herenga Waka—Victoria University of Wellington
→
Library Home
→
ResearchArchive Home
→
Wellington School of Business and Government · Orauariki
→
School of Accounting and Commercial Law – Te Kura Kaute, Ture Tauhokohoko: Centre for Accounting, Governance and Taxation Research
→
Browsing School of Accounting and Commercial Law – Te Kura Kaute, Ture Tauhokohoko: Centre for Accounting, Governance and Taxation Research by Issue Date

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

Now showing items 21-40 of 97

Conceptual Framework Coherence: Why And How

Sutton, David (Victoria University of Wellington, 2011)

This paper proposes a basis for progress in the development of a conceptual framework as a basis for regulating GPFR. The broad socio-economic environment is explored to determine the primary purpose of GPFR and its ...
Child Welfare’s Iron Cage: Managing Performance in New Zealand’s Child Welfare Agency

Dormer, Rodney (Victoria University of Wellington, 2011)

The purpose of this paper is to explain the performance management practice in use within one of New Zealand‟s public service agencies – Child, Youth and Family Services. These practices are described with reference to New ...
The Impact of Disclosure Reform and Alternative Sources of Earnings-Related Information on the Market Reaction to Firm-Based Earnings-Related Disclosures

Truong, Thu Phuong; Dunstan, Keitha (Victoria University of Wellington, 2011)

Our study seeks to investigate changes in the market reaction to earnings-related disclosures following the introduction of the New Zealand continuous disclosure reform. We further extend to study whether these changes are ...
The Influence of Corporate Governance on Management Earnings Forecast Behaviour in a Low Private Litigation Environment

Truong, Thu Phuong; Dunstan, Keitha (Victoria University of Wellington, 2011)

We examine the influence of three external corporate governance mechanisms – continuous disclosure regulatory reform, analyst following and ownership concentration and one internal corporate governance mechanism – board ...
The Value Relevance of Board Gender Diversity for NZX Listed Firms and its Association with Growth Options

Dunstan, Keitha; Keeper, Trish; Truong, Thu Phuong; van Zijl, Tony (Victoria University of Wellington, 2011)

Our study examines the relationship between board gender diversity and firm value and, in particular, whether the value relevance of female directors is affected by the level of growth options relative to assets-in-place. ...
The Influence of Board Structure on the Value of NZX Listed Firms and its Association with Growth Options

Dunstan, Keitha; Keeper, Trish; Truong, Thu Phuong; van Zijl, Tony (Victoria University of Wellington, 2011)

Our study examines the relationship between four indicators of board structure and firm value and the extent to which this relationship may be affected by the level of growth options relative to assets-in-place. These ...
Examining a positive psychological role for performance measures

Marginson, David E.; McAulay, Laurie; Roush, Melvin; van Zijl, Tony (Victoria University of Wellington, 2011)

Emerging evidence suggests that management control systems may generate positive psychological effects, leading to higher levels of managerial performance. We extend this literature by examining the extent to which (1) ...
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 ...
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 - ...
The incidence and perceived managerial merit of customer accounting in New Zealand

Bates, Ken; Tanima, Farzana (Victoria University of Wellington, 2011)

Purpose – Two prior survey papers on the use and perceived merit of customer accounting practices, one in Australia and one in New Zealand, disclosed contrasting results with confusing elements. This survey replicates and ...
Consumption Taxes in Developing Countries – The Case of the Bangladesh VAT

Smith, Andrew M C; Islam, Ainul; Moniruzzaman, M (Victoria University of Wellington, 2011)

In common with many developing countries, Bangladesh faces problems in raising sufficient tax revenues to fund its economic and social development. To address this problem and to improve economic efficiency and growth, a ...
Costing Systems and the Spare Capacity Conundrum: Avoiding the Death Spiral

Bates, Ken; Bradshaw, John (Victoria University of Wellington, 2011)

We hear how firms have to become lean, eliminate non-value added activities and strive to maximise asset utilisation, but there are inevitably firms with excess capacity that need relevant information to manage the cost ...
Light-handed charity regulation: its effect on reporting practice in New Zealand

Cordery, Carolyn Joy (Victoria University of Wellington, 2011)

Internationally, there has been a steady increase in the number of countries instigating charity regulation. While the Charity Commission for England and Wales was established by the Charitable Trusts Acts of 1853, since ...
The Influence of Board Structure on the Value of NZX Listed Firms and its Association with Growth Options

Dunstan, Keitha; Keeper, Trish; Truong, Thu Phuong; van Zijl, Tony (Victoria University of Wellington, 2011)

Our study examines the relationship between four indicators of board structure and firm value and the extent to which this relationship may be affected by the level of growth options relative to assets-in-place. These ...
Board Ethics and Auditor Choice – International Evidence

Houqe, Muhammad Nurul; Dunstan, Keitha; Karim, AKM Waresul; van Zijl, Tony (Victoria University of Wellington, 2010)

2 Board Ethics and Auditor Choice – International Evidence ABSTRACT This study examines whether firms‟ auditor choice relates reflects the strength of board ethics. Using a large sample of firms 132,853 firm year ...
The effect of Investor Protection and IFRS Adoption on Earnings Quality around the World

Houqe, Muhammad Nurul; Dunstan, Keitha; Karim, AKM Waresul; van Zijl, Tony (Victoria University of Wellington, 2010)

This study examines the effect of investor protection and IFRS on the quality of accounting earnings for forty-six countries around the globe. Two attributes of accounting earnings are studied: the magnitude of discretionary ...
Intergenerational equity in municipal accounting: New Zealand 1910s

Colquhoun, Philip (Victoria University of Wellington, 2010)

Accounting for fixed assets by municipalities has been discussed in the accounting history literature previously. This paper addresses two issues related to accounting for fixed assets not previously discussed; the influence ...
Performance Measures and Short-Termism: An Exploratory Study

Marginson, David; McAulay, Laurie; Roush, Melvin; van Zijl, Tony (Victoria University of Wellington, 2009)

We examine the relationship between performance measurement systems and short-termism. Hypotheses are tested on a sample of senior managers drawn from a major telecommunications company to determine the extent to which the ...
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 ...
New Zealand’s Social Security Conventions: Merely Double Taxation Agreements In Reverse?

Smith, Andrew M C (Victoria University of Wellington, 2009)

In common with many countries, New Zealand provides a comprehensive range of social security benefits for its residents. As New Zealand has traditionally been a country that attracts migrants and, more recently, a source ...