Victoria University

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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  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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. ...
  • 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’ ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 - ...
  • 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 ...
  • 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 ...

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