DSpace Home
→
ResearchArchive–Te Puna Rangahau
→
School of Accounting and Commercial Law – Te Kura Kaute, Ture Tauhokohoko: Centre for Accounting, Governance and Taxation Research
→
Recent submissions

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

Now showing items 41-60 of 95

Liberal Education – Perceptions of New Zealand Practicing Accountants

Malthus, Sue; Fowler, Carolyn (Te Herenga Waka—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 ...
Child Welfare’s Iron Cage: Managing Performance in New Zealand’s Child Welfare Agency

Dormer, Rodney (Te Herenga Waka—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 Production of Legitimacy in New Zealand Local Government Auditing

Colquhoun, Philip (Te Herenga Waka—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 ...
Intergenerational equity in municipal accounting: New Zealand 1910s

Colquhoun, Philip (Te Herenga Waka—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 ...
Costing Systems and the Spare Capacity Conundrum: Avoiding the Death Spiral

Bates, Ken; Bradshaw, John (Te Herenga Waka—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 ...
The incidence and perceived managerial merit of customer accounting in New Zealand

Bates, Ken; Tanima, Farzana (Te Herenga Waka—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 ...
A Game Theory Approach to Research on Lobbying Activities in Accounting Regulation: Benefits and Issues

Baskerville, Rachel F (Te Herenga Waka—Victoria University of Wellington, 2007)

There is a lack of consensus on the most appropriate methodological framework for studies of regulation and due process in order to provide robust outcomes and predictive potential. In addition to this diversity of approaches, ...
Icons of Repute: The attribution of Lamarckian and Darwinian evolutionary mechanisms in economics

Baskerville, Rachel F (Te Herenga Waka—Victoria University of Wellington, 2007)

Paul David’s 1986 exposition on the QWERTY keyboard configuration gave rise not only to Stan Leibowitz and Stephen Margolis’s “Fable of the Keys”, but also to a consideration by Stephen J. Gould of the characteristics, and ...
Does Darwin Belong in Business? The Danger and Comfort of the Evolutionary Metaphor

Baskerville, Rachel F; O'Grady, Winnie (Te Herenga Waka—Victoria University of Wellington, 2007)

The metaphor of Darwinism has been extensively researched and analysed in other research disciplines. The usage of the biological metaphor of “Darwinism” in IT related headlines is documented and reviewed. The use of the ...
Research on financial reporting by defined benefit schemes

Baskerville, Rachel F (Te Herenga Waka—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 ...
Tylor's Legacy in International Accounting Research

Baskerville, Rachel F (Te Herenga Waka—Victoria University of Wellington, 2007)

When Hofstede published the book Culture’s Consequences International Differences in Work Related Values in 1980, he established indices of culture; culture was to be a measurable variable in international business studies. ...
Conceptual Framework Coherence: Why And How

Sutton, David (Te Herenga Waka—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 ...
Sectorneutral Accounting Standards: A Ten year Experiment

Baskerville, Rachel F; Bradbury, Michael E (Te Herenga Waka—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 ...
Situating IFRS translation in the EU within speed wobbles of convergence

Baskerville, Rachel F; Evans, Lisa (Te Herenga Waka—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 - Diversity ...
Can A Poll Tax Ever Be Acceptable? - Evidence from Colonial New Zealand

Fowler, Carolyn; Smith, Andrew M C (Te Herenga Waka—Victoria University of Wellington, 2008)

Poll taxes, while simple in concept, have a regressive effect and unsurprisingly are usually unpopular for this reason which is why they are not commonly used today. Poll taxes were imposed in 19th century New Zealand, ...
Does Regulatory Change Improve Financial Reporting Timeliness? Evidence from Bangladeshi Listed Companies

Ahmed, Jamal Uddin; Karim, A K M Waresul (Te Herenga Waka—Victoria University of Wellington, 2005)

The present study is an attempt to empirically test a research question: whether regulatory change can improve financial reporting timeliness in developing countries. Financial reporting delays in Bangladesh have historically ...
Provision of NAS and Auditor Independence: an Analysis Using Informativeness of Earnings

Khaled, Mohammed; Islam, Ainul; van Zijl, Tony; Karim, Waresul (Te Herenga Waka—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 1995-99 indicates that audit quality may not necessarily increase with auditor size. ...
Determinants of IAS Disclosure Compliance in Emerging Economies: Evidence from Exchangelisted Companies in Bangladesh

Ahmed, Jamal Uddin; Karim, A K M Waresul (Te Herenga Waka—Victoria University of Wellington, 2005)

The study is an attempt to examine empirically the level of disclosure of financial information upon adoption of International Accounting Standards (IASs) in Bangladesh and the association between a number of corporate ...
Depreciation and Other Reserve Funds for Municipal Corporations – Other Voices in an Early Twentieth Century Accounting Debate

Colquhoun, Philip (Te Herenga Waka—Victoria University of Wellington, 2005)

The use of depreciation by municipalities has been discussed in the accounting history literature previously. Coombs and Edwards (1992) indicated that the issue of the accounting for fixed assets by British municipalities ...
Auditor Independence and NAS: a Comparative Analysis of Selected Current Regulatory Frameworks

Islam, Ainul; van Zijl, Tony; Karim, Waresul (Te Herenga Waka—Victoria University of Wellington, 2005)

There is a widespread public perception that the provision of NAS undermines auditor independence. In order to protect auditor independence, the regulatory frameworks of many countries include regulations and guidelines ...

Recently added

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

Search DSpace

Browse

All of DSpace

This Collection

My Account