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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 1-20 of 97

Accountability and Public Governance in New Zealand

Dormer, Rodney; Ward, Sarah (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 ...
Agency Theory and Trust Ownership of Shares

Emanuel, David; van Zijl, Tony (Victoria University of Wellington, 2005)

The problems of agency theory related to security valuation are normally discussed in the context of “owner-managers” and “outside shareholders”, and/or equity-holders and debt-holders. In this paper we discuss agency ...
Analysis of Change in Present Value Measurements

Bradshaw, John; Khanna, Bhagwan; Roush, Melvin; van Zijl, Tony (Victoria University of Wellington, 2005)

In recent years, the leading standard setters for financial reporting have shown an increasing preference for fair value measurement. However, present value is often the only acceptable method of estimating fair value ...
The Annual General Meeting as an Accountability Mechanism

Cordery, Carolyn Joy (Victoria University of Wellington, 2005)

This review of Annual General Meetings (AGMs) as they evolved historically in English parishes and early joint-stock companies shows the manner in which they provided valuable opportunities to fulfil organisational ...
Are All Independent Directors Created Equal? Do Their Professional Backgrounds Influence Firms’ Financial Disclosures? Evidence From Biotechnology Firms

Enache, Luminita; Parbonetti, Antonio; Srivastava, Anup (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 ...
Auditor Independence and NAS: a Comparative Analysis of Selected Current Regulatory Frameworks

Islam, Ainul; van Zijl, Tony; Karim, Waresul (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 ...
Board Ethics and Auditor Choice – International Evidence

Houqe, Muhammad Nurul; Dunstan, Keitha; Karim, AKM Waresul; van Zijl, Tony (Victoria University of Wellington, 2010)

2 Board Ethics and Auditor Choice – International Evidence ABSTRACT This study examines whether firms‟ auditor choice relates reflects the strength of board ethics. Using a large sample of firms 132,853 firm year ...
Business strategy and earnings quality

Houqe, Muhammad Nurul; Kerr, Ryan; Monem, Reza (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 ...
Can A Poll Tax Ever Be Acceptable? - Evidence from Colonial New Zealand

Fowler, Carolyn; Smith, Andrew M C (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, ...
Can Budgetary Slack Still Prevail Within New Zealand’s New Public Management?

Hills, Joanne; Bradshaw, John; Khanna, Bhagwan; Hunt, Chris (Victoria University of Wellington, 2007)

The New Zealand (NZ) Government began its public sector reforms in 1984. The purposes of the reforms were to build a more open public sector, a plainer and clearer way of reporting, emphasising accountability and ...
Capital Gains and the Capital Asset Pricing Model

Lally, Martin; van Zijl, Tony (Victoria University of Wellington, 2001)

This paper shows that, in the presence of differential taxation of ordinary income and capital gains, use of the Officer (1994) version of the Capital Asset Pricing Model can result in significant misestimation of the ...
Carbon Risk and Dividend Policy in an Imputation Tax Regime

Nguyen, Justin Hung; Balachandran, Balasingham (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 ...
The Case for the Use of International Financial Reporting Standards in New Zealand: a Briefing Paper Prepared on Behalf of the New Zealand Securities Commission

Dunstan, Keitha (Victoria University of Wellington, 2003)

The objective of this paper is to examine the issues pertinent to the consideration of the proposal made by the Accounting Standards Review Board (ASRB) that New Zealand adopt the International Financial Reporting Standards ...
Charity Financial Reporting Regulation: a Comparison of the United Kingdom and Her Former Colony, New Zealand

Cordery, Carolyn Joy; Baskerville-Morley, Rachel F (Victoria University of Wellington, 2005)

Charities are becoming more highly regulated worldwide and yet they are subject to diverse, country-specific, financial reporting standards. New Zealand is a jurisdiction that has treated all sectors alike in its approach ...
Child Welfare’s Iron Cage: Managing Performance in New Zealand’s Child Welfare Agency

Dormer, Rodney (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 ...
Competing Discourses in Social and Environmental Accounting: an Overview of the Conceptual Landscape

Brown, Judy; Fraser, Michael (Victoria University of Wellington, 2004)

In recent years there has been a marked resurgence of interest in the areas of corporate social responsibility (CSR) and social and environmental accounting (SEA) among business, Governments, public policymakers, investors, ...
Conceptual Framework Coherence: Why And How

Sutton, David (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 ...
Consumption Taxes in Developing Countries – The Case of the Bangladesh VAT

Smith, Andrew M C; Islam, Ainul; Moniruzzaman, M (Victoria University of Wellington, 2011)

In common with many developing countries, Bangladesh faces problems in raising sufficient tax revenues to fund its economic and social development. To address this problem and to improve economic efficiency and growth, a ...
Copyright Law And The Digitisation Of Cultural Heritage

Corbett, Susan; Boddington, Mark (Victoria University of Wellington, 2011)

Tradition, history, and research are terms associated with a cultural heritage institution. In reality, however, these terms evoke a limited understanding of cultural heritage in the 21st century. For, today, cultural ...
Cost Contribution Arrangements: China and International Best Practice

Holmes, Kevin; Holmes, Carin (Victoria University of Wellington, 2005)

This paper addresses the tax treatment in China of a cost contribution arrangement (CCA) in the light of the treatments in a selection of other countries, with the objective of ascertaining whether the law and practice ...