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

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

Now showing items 62-81 of 97

Liberal Education – Perceptions of New Zealand Practicing Accountants

Malthus, Sue; Fowler, Carolyn (Victoria University of Wellington, 2005)

During the 1990s the value to an intending professional accountant of undertaking a period of liberal (general) studies was promoted internationally by a number of individuals and organisations, including the International ...
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 ...
Measuring Service Performance Reporting Quality by New Zealand Universities Using an Information Accessibility Index

Dunmore, Paul; Alves, Jenny; Dunstan, Keitha (Victoria University of Wellington, 2005)

There has been a widely reported view that the quality of service performance reporting by New Zealand universities is in need of improvement. The purpose of this study is to measure the quality of service performance ...
Meta-analysis of the Impact of Adoption of Ifrs on Financial Reporting Comparability, Market Liquidity and Cost of Capital

Opare, Solomon; Houqe, Noor; Van Zijl, Tony (Victoria University of Wellington, 2021)

A large number of empirical studies have addressed the effects of adoption of IFRS, but the results have been mixed. We use a meta-analysis of 56 empirical studies with 1,265 effect sizes to determine the impact of adoption ...
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 ...
New Zealand’s Thin Capitalisation Rules and the Adoption of International Financial Reporting Standards in New Zealand

Nethercott, Les; Smith, Andrew M C (Victoria University of Wellington, 2007)

In response to Australia’s decision to adopt international financial reporting standards (IFRSs) from 2005, New Zealand has subsequently decided to follow. New Zealand reporting entities are required to adopt IFRSs from ...
Paying the Price of the Failure to Retain Legitimacy in a National Charity: the CORSO Story

Sutton, David; Baskerville, Rachel F; Carolyn, Cordery (Victoria University of Wellington, 2007)

CORSO was a New Zealand organisation established in 1944, dedicated to the relief of poverty overseas. It was the coordinating agency for many different national bodies; all of whom shared the poverty relief vision and ...
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 ...
The Politics of Retirement Savings Taxation: a Trans-Tasman Comparison

Marriott, Lisa (Victoria University of Wellington, 2008)

The thesis makes two primary contributions. The first is in the provision of a comprehensive historical account of the events, personalities and environment that formed the policy for the taxation of retirement savings in ...
Practical Problems from Publication of the Commisioner's Interpretation Guidelines

Prebble, John (Victoria University of Wellington, 2002)

The New Zealand Commissioner of Inland Revenue issues several kinds of statements that are in effect legal opinions. This article relates to certain public statements formerly known as “policy statements” and now called ...
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 ...