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Browsing School of Accounting and Commercial Law · Te Kura Kaute, Ture Tauhokohoko by Issue Date

Browsing School of Accounting and Commercial Law · Te Kura Kaute, Ture Tauhokohoko by Issue Date

Now showing items 1-20 of 49

Value Relevance of Integrated Reporting using a Novel Approach: Comparative Cross Country Evidence of Mandatory and Voluntary Implementers

Mohaimen, FJ Abu (Victoria University of Wellington, 2021)

This thesis examines the value relevance of accounting information under integrated reporting (IR) in a comparative mandatory and voluntary setting. A meta review is conducted of all published work focusing on integrated ...
A Theory of Constraints analysis of organisational budgeting processes: International research and New Zealand managers' perceptions.

Scott, Graham (Victoria University of Wellington, 2020)

The purpose of this research was to use the Theory of Constraints (TOC) Thinking Processes (TP) to examine the problems and issues associated with Traditional Budgeting in organisations. TOC gave a framework to look at the ...
Questioning policy-making as problem-solving. A Bacchian examination of how paid parental leave was problematized in New Zealand and Norway

Morrissey, Susan (Victoria University of Wellington, 2020)

This thesis adopts Carol Bacchi’s Foucault-influenced poststructuralist perspective to investigate how the concept of gender equality was conceptualized in the paid parental leave (PPL) policies in New Zealand and Norway. ...
AUDITOR PROVIDED TAX SERVICES, INCOME SHIFTING, AND DEFAULT RISK

Zudana, Arfian Erma (Victoria University of Wellington, 2020)

This study investigates two capital markets effects of auditor provided tax services (APTS), a particular form of auditor provided non-audit services (APNAS). Firstly, this study examines the influence of APTS on income ...
Perceptions of Auditor Negligence: The Effects of Big Data Visualisations on Jurors’ Decisions

Christensen, Travis (Victoria University of Wellington, 2020)

This study analyses the effects of Big Data visualisations on jurors’ decisions in audit litigation cases. Specifically, the study investigates the effects of different types of Big Data visualisations (word clouds or bar ...
The Use of Land Value Taxation In New Zealand (1891 - 1991)

Hobbs, Dylan (Victoria University of Wellington, 2020)

This thesis examines the historical use of land value taxation by the New Zealand government over the period 1891 – 1991. The study adopts qualitative research methods to explore how land taxation policy progressed over ...
Protecting the Industrial Designs of Today and the Future

Samoylov, Vladimir (Victoria University of Wellington, 2020)

This study examines and critiques New Zealand intellectual property protection for industrial designs, taking into account that many New Zealand industrial design owners outsource manufacture of their designs to China. ...
The Distributional Effects of Value-Added Taxes in OECD Countries

Thomas, Alastair (Victoria University of Wellington, 2020)

Most OECD countries’ value-added tax (VAT) systems apply reduced VAT rates to a selection of expenditure items in order to achieve distributional goals, and – to a lesser extent – social, cultural and employment-related ...
The performance of the New Zealand economy: Savings and housing

Law, David (Victoria University of Wellington, 2019)

Recent policy changes and looming pressures in New Zealand have the potential to significantly impact the living standards of those who will enter retirement in the coming decades. In particular, a voluntary subsidised ...
Assessing budgetary management of local government in Aceh, Indonesia

Farhana, Intan (Victoria University of Wellington, 2019)

This interpretive case-based study explores issues of budgetary management in Aceh provincial government. Until 2018, Aceh showed significant problems in its budget cycle with the budget being approved late every year ...
Shareholder activism, corporate social responsibility and financial performance

Yang, Yi (Victoria University of Wellington, 2019)

The thesis examines the influence of shareholder activism on corporate social responsibility (CSR) disclosure of targeted firms and its spillover effects on CSR disclosure, corporate social performance (CSP) and financial ...
An evaluation of market responses to corporate disclosures in a continuous disclosure environment

Li, Hanqiao (Victoria University of Wellington, 2018)

Corporate disclosure has attracted the attention of researchers from the accounting and capital markets. Researchers have been trying to better understand how capital markets respond to corporate disclosures. This study ...
An Empirical Study on Multiple Corporate Directorships in New Zealand: A New Interpretation of Selected Governance Theories

Jahan, Mosammet (Victoria University of Wellington, 2018)

This thesis contributes to the literature on Multiple Directorships (MDS) by providing new evidence that prestigious MDS are value enhancing relative to non-prestigious MDS for New Zealand listed companies. The recent ...
The Impact Of Private Securities Lawsuits On Accounting Conservatism And The Moderating Influence Of Corporate Governance

Kerr, Ryan (Victoria University of Wellington, 2018)

This study investigates the impact of conduct which goes on to give rise to a securities lawsuit, and the filing of a securities lawsuit, on the level of accounting conservatism in financial reporting. This study also ...
No More Than Comfort? A logics approach to the 'grip' of cost-benefit analysis in a New Zealand public policy decision

Markham, Julie Clare (Victoria University of Wellington, 2018)

This study explores an apparent paradox: cost-benefit analysis (CBA) requires a series of highly subjective decisions to calculate, yet is employed for its perceived objectivity. The dominant view of CBA in the academic ...
Effectiveness of the Extractive Industries Transparency Initiative

Moses, Olayinka (Victoria University of Wellington, 2018)

I investigate two aspects of the Extractive Industries Transparency Initiative (EITI). The first issue is the effectiveness of the EITI in mitigating corruption in EITI implementing countries. The second issue is the ...
Assessing the Potential for Agonistic Engagement Among Accountants: A quasi-experimental repeated Q study of social and environmental reporting

Sorola, Matthew (Victoria University of Wellington, 2017)

A number of writers have recently criticised a perceived narrowness in accountants’ understanding of their profession. In particular, they claim that the predominant focus on shareholders and capital markets may be at the ...
Good tax policy on shaky ground? An assessment of tax policy responses to natural disasters

Palmer, Carolyn (Victoria University of Wellington, 2017)

Recent years have seen a series of natural disasters place significant social and fiscal strain on a number of economies. Determining the appropriate tax response to natural disasters involves multiple complex policy ...
Effects of Corporate Governance Guidelines on Investors: An Experimental Examination of Bangladeshi Investors’ Decisions

Tariquzzaman, ATM (Victoria University of Wellington, 2017)

The main purpose of the study is to examine whether investors assign importance to corporate governance in making investment decisions. The study involves a 2x2x2 between-participant experiment on real investors that ...
How Costing and Funding Systems Create Institutional Tensions Between Management and Medical Personnel in The Public Health Care Sector

Thirsk, Caroline (Victoria University of Wellington, 2017)

This research examines the conflicting relationship between management and medical personnel in the New Zealand Public Health Sector with regard to costing and funding systems. Due to the lack of research into small DHBs, ...