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Houqe, Noor; Ahmed, Kamran; van Zijl, Tony(Te Herenga Waka—Victoria University of Wellington, 2015)
In this paper, using a large sample covering the 10 years from 1998 to 2009, we examine the role of audit quality in earnings quality (discretionary accruals and income smoothing) and cost of equity capital of Indian firms. ...
Opare, Solomon; Houqe, Noor; Van Zijl, Tony(Te Herenga Waka—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 ...
Dormer, Rodney; Jahan, Mosammet Asma(Te Herenga Waka—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 ...
Dormer, Rodney; Ward, Sarah(Te Herenga Waka—Victoria University of Wellington, 2018)
This paper provides an insight into an already very substantial, but increasing, body of literature relating to accountability and public governance. Given the size and diversity of that literature what follows is a summary ...
Idrus, Muhammad Arif; Houqe, Muhammad Nurul; Bui, Binh; van Zijl, Tony(Te Herenga Waka—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’ ...
Tareq, Mohammad; Houqe, Muhammad Nurul; van Zijl, Tony(Te Herenga Waka—Victoria University of Wellington, 2017)
Tunnelling is a governance issue between controlling shareholders and minority shareholders in both developed and developing countries. However, most studies on tunnelling are in developed countries with the few exceptions ...
Nguyen, Justin Hung; Balachandran, Balasingham(Te Herenga Waka—Victoria University of Wellington, 2017)
Australia ratified the Kyoto Protocol in December 2007, which mandates the country to reduce carbon emissions, thereby exogenously affecting firms in highest-emitting industries, or polluters. We examine the role of carbon ...
Duong, Huu Nhan; Nguyen, Justin Hung; Nguyen, My; Rhee, S. Ghon(Te Herenga Waka—Victoria University of Wellington, 2017)
We find that economic policy uncertainty is positively related to cash holdings. This positive relation is attributed to financial constraints that emerge as a new and dominating channel through which policy uncertainty ...
Ariff, Arifatul Husna Mohd; Islam, Ainul; van Zijl, Tony(Te Herenga Waka—Victoria University of Wellington, 2017)
This study applies a modified version of the Value Added Intellectual Coefficient (VAIC)
model proposed by Pulic (1998; 2000) to investigate the impact of IC on financial performance of listed firms in five South East ...
Keeper, Trish(Te Herenga Waka—Victoria University of Wellington, 2016)
When the first tranche of provisions of the Financial Markets Conduct Act 2013 (‘the FMC Act’) came into force on 1 April 2014, a new licensing regime for crowdfunding service providers (‘CSPs’) was introduced into New ...
Zuraida, Zuraida; Houqe, Noor; van Zijl, Tony(Te Herenga Waka—Victoria University of Wellington, 2015)
This paper investigates the impact of Environmental, Social, and Governance (ESG) disclosure by companies around the world on market value. Using a large sample of non financial companies listed in 38 countries during the ...
Houqe, Noor; Monem, Reza M.; Tareq, Mohammad; van Zijl, Tony(Te Herenga Waka—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 ...
Enache, Luminita; Parbonetti, Antonio; Srivastava, Anup(Te Herenga Waka—Victoria University of Wellington, 2015)
The empirical evidence on the association between board structure and firms’ voluntary disclosures is mixed and controversial. We extend the literature by arguing that independent directors do not represent a homogeneous ...
Cordery, Carolyn; Sim, Dalice; van Zijl, Tony(Te Herenga Waka—Victoria University of Wellington, 2014)
The increasing number and influence of charities in the economy, allegations and evidence of fraud and mismanagement, and the need for information to inform policy, are all reasons for the establishment of charity regulators. ...
Houqe, Muhammad Nurul; Kerr, Ryan; Monem, Reza(Te Herenga Waka—Victoria University of Wellington, 2013)
Using the Miles and Snow (1978) strategy typology, this study investigates whether business strategy is associated with the quality of reported earnings. In a sample of U.S. listed firms, we predict and find that ...
Lanzavecchia, Alberto; Enache, Luminita(Te Herenga Waka—Victoria University of Wellington, 2013)
This article examines the determinants of the nominal value of loans in microcredit and the factors that drive long-term relationship banking. The dataset is drawn from primary data gathered from 216 randomly selected ...
Marginson, David E.; McAulay, Laurie; Roush, Melvin; van Zijl, Tony(Te Herenga Waka—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) ...
Van Peursem, Karen; Chan, Yi Chiann(Te Herenga Waka—Victoria University of Wellington, 2012)
Knowing whether an organization will fail is useful information for investors and other stakeholders. Looking to 36 New Zealand corporate failures (2001-2010), we find that anticipation of their demise was not clearly ...
Houqe, Muhammad Nurul; van Zijl, Tony; Monem, Reza(Te Herenga Waka—Victoria University of Wellington, 2011)
We examine the association between country-level government quality and firms’ choice of external auditors. We use a firm’s choice of a Big 4 auditor as a proxy for the demand for high-quality financial reporting. Using a ...
Houqe, Muhammad Nurul; Dunstan, Keitha; Karim, AKM Waresul; van Zijl, Tony(Te Herenga Waka—Victoria University of Wellington, 2010)
This study examines whether firms' auditor choice relates reflects the strength of board ethics. Using a large sample of firms 132,853 firm year observations from forty-six countries around the globe. and controlling for ...