• Governance in small Pacific businesses: Tongan business cases 

      Prescott, James; Hooper, Keith (2015)
      In the last thirty years the expansion of commerce in the South Pacific has attracted greater participation by those indigenous to the Pacific Islands. This growth in participation introduces the need to better understand ...
    • Governance reform : institute of technology councils 

      Rainsbury, Liz; Malcolm, Pam; Hart, Carol (2013)
      This study examines the composition of the councils of New Zealand Institutes of Technology and Polytechnics prior to and subsequent to passing of the Polytechnics Education Amendment Act (PEAA). The Act reduced the size ...
    • Growing the Business Practitioner: The nature and purpose of legal studies for the non lawyer 

      Ayling, Diana; Finlayson, Patricia (2013)
      Lyman Johnson explained the tenuous relationship between business people and the law in his paper, Corporate Law Teachers as Gatekeepers (2009). He draws upon the work of Milton Friedman explaining that ‘executives must ...
    • Higher Education Governance – New Zealand Reforms 

      Rainsbury, Liz; Malcolm, Pam; Hart, Carol (Accounting and Finance Association of Australia and New Zealand, 2014)
      This study examines recent governance reforms for New Zealand polytechnics. It examines the change in the composition of councils, including the skills and experience of council members to assess the extent to which the ...
    • Higher education governance: New Zealand reforms 

      Rainsbury, Liz; Malcolm, Pam; Hart, Carol (Accounting and Finance Association of Australia and New Zealand (AFAANZ), 2014)
      This study examines recent governance reforms for New Zealand polytechnics. It examines the change in the composition of councils, including the skills and experience of council members to assess the extent to which the ...
    • How can we help students succeed with on-line courses? 

      Malcolm, Pam (2000)
      All New Zealand Diploma in Business courses offered at UNITEC now have an on-line, web-based presence. This has therefore changed the way that courses are delivered. The manner in which students make use of the on-line ...
    • The impact of audit quality reviews on audit fees of New Zealand listed companies 

      Rainsbury, Liz; Hay, D.; Van Dyk, D. (2020-12-11)
      This study examines the impact of audit quality reviews by the Financial Markets Authority (FMA) on the audit fees of New Zealand listed companies. The FMA commenced audit quality reviews in 2013. This study examines audit ...
    • The impact of audit quality reviews on audit fees of New Zealand listed companies 

      Rainsbury, Liz; Van Dyk, D.; Hay, D.; Dassanayake, Wajira (Accounting and Finance Association of Australia and New Zealand (AFAANZ), 2019-07)
      This study examines the impact of audit quality reviews by the Financial Markets Authority (FMA) on audit fees of New Zealand listed companies. The FMA commenced audit quality reviews in 2013. This study examines audit ...
    • The impact of corporate governance on firm value : evidence from listed manufacturing companies in SriLanka 

      Wijesinghe, K.D.G.N.; Bandara, R.M.S.; Dassanayake, Wajira; Undugoda, , M.C. (University of Jaffna, Sri Lanka, 2020)
      Good corporate governance is directly linked with the shareholder wealth creation and thereby influence the overall economic prosperity of entities. Firm value is regarded as one of the indicators for the creation of a ...
    • The impact of legal origin on the relationship between analyst following and recognised intangibles 

      Hart, Carol (Accounting and Finance Association of Australia and New Zealand, 2010-07-01)
      This study examines whether legal origin has an impact on the association between analyst following and intangibles recognised in corporate financial statements. Using a sample of 7,233 company-year observations from ten ...
    • The impact of stress during restructuring in a tertiary institution 

      Singh, Jai; Du Plessis, Andries; Oldfield, James D. (2010)
      This paper reports on stress during restructuring in a tertiary institution in New Zealand. Although a certain amount of stress can enhance a person’s performance, too much stress can have a reverse impact on a person’s ...
    • The Impact of the FMA Guidance Note on Non-GAAP earnings disclosures 

      Rainsbury, Liz (Asia-Pacific Interdisciplinary Research in Accounting Conference (APIRA), 2016-07)
      PURPOSE: It is common practice for companies to disclose earnings measures and other financial information, which is not prepared in accordance with generally accepted accounting practice such as (referred to as non-GAAP ...
    • The impact of the FMA guidelines of non-GAAP earnings disclosures 

      Rainsbury, Liz; Hart, Carol (2014-12-04)
      This paper investigates whether disclosure guidelines issued by the New Zealand Financial Markets Authority changed the non-GAAP reporting policies of New Zealand companies. Financial markets authorities were concerned ...
    • Impression management in financial reports surrounding CEO turnover 

      Goundar, Nadesa (2009)
      This study focuses on whether new management uses impression management to influence the presentation of performance in the firm’s annual reports surrounding a changeover in CEO. The study considers the use or non-use of ...
    • Institutional determinants of carbon financial accounting practices 

      Kashyap, Varsha; Hooks, J.; Rahman, Md.; Bhuiyan, Md. B.U. (2020-06-08)
      This paper investigates how and why firms affected by Emissions Trading Schemes (ETSs) are financially accounting for carbon in a voluntary setting. Using institutional theory, the authors seek to identify the determinants ...
    • International progress : reflections of General Hedge Accounting Standards 

      Hao, Gloria; Rainsbury, Liz; Wang, Shouhai (2016-11-22)
      Objectives: Problems with IAS 39 IFRS 9 Improvements Issues with IFRS 9 Challenges posed by IFRS 9 in China Recommendations for Improving Hedge Accounting in China
    • An investigation of the price discovery for cross-listed stocks: Evidence from New Zealand and Australian stock markets 

      Dassanayake, Wajira; Li, Xiaoming; Buhr, Klaus (Auckland Region Accounting, 2013)
      This study investigates the price discovery of selected cross-listed stocks on the Australian Stock Exchange (ASX) and the New Zealand Stock Exchange (NZX). It examines prices and exchange rates over the period 1st January ...
    • Is a Capital Gains Tax the Answer to New Zealand's Tax Alchemy? 

      Cassidy, Julie; Cheng, Alvin; Yong, Sue (2013)
      Unlike most OECD countries, including the United Kingdom and Australia, New Zealand has never implemented a realisation based capital gains tax (‘CGT’). Coupled with the fact that the New Zealand judiciary has steadfastly ...
    • Is emergence sufficient to explain the origins of Double Entry? 

      Wang, Dr Jenny; Zhao, L.; Hooper, Keith (2017-09)
      Emergence vs origins Pacioli disclaimed originality Secrecy Emergence The Arab case for inventing double entry The Indian case for inventing double entry The Chinese case for inventing double entry Daoism - Yin and ...
    • Is the village common in a cloud? Cooperative education and social networking 

      Ayling, Diana (New Zealand Association for Cooperative Education, 2010)
      Background: In this paper communication and content issues which arise in cooperative communication courses are identified from a discussion of recent literature. Issue: Often administrators and managers of cooperative ...

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