Accounting and Finance Conference Papers
Recent Submissions
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The impact of audit quality reviews on audit fees of New Zealand listed companies
(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 ... -
Motivations behind reporting on human capital in New Zealand
(2019-12-02)PURPOSE: The purpose of this paper is to examines the motivations of companies within the New Zealand banking sector for reporting on Human Capital (HC). DESIGN / METHODOLOGY / APPROACH: The research method included ... -
Usefulness of annual Reports : perceptions from Sri Lanka
(2019-12-02)The IASB standards (IFRS) guide general purpose financial reporting (GPFR) Conceptual framework for financial reporting Which Qualitative Characteristics (QCs) are perceived important in investment and lending decisions? IASB ... -
Usefulness of annual reports : perceptions from Sri Lankan investors and lenders
(2019-09)Both the 2010 and 2018 version of International Accounting Standards Board’s (IASB) Conceptual Framework for Financial Reporting recognise investors and lenders as the main user groups of financial reports since they are ... -
The quantification of migrant labour from the Pacific : gender and the F....g Plaza
(2019-07)Prescott and Hooper (2009) drew attention in their paper to the change for Pasifika workers having to adapt from a “commons” driven society to an “anti-commons” society. They showed how migrants coming from a task orientated ... -
The impact of audit quality reviews on audit fees of New Zealand listed companies
(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 ... -
Extending the balance scorecard to New Zealand NGOs in the social services sector
(2016-11)The application of accounting has already been extended to include aspects of customer services, employee satisfaction and innovation. These applications have however continued to focus on efficiencies and sustainability ... -
Audit quality in New Zealand : evidence from regulator
(2017-11-28)The results of audit quality reviews undertaken by the Financial Markets Authority (FMA) regulator are examined from 2013 to 2017. The introduction of audit regulation has reduced the number of audit firms registered to ... -
Reconceptualisation of income tax graduation as public equity
(New Zealand Association of Economists, 2018-06)A 'Universal Basic Income' in 2016 became a genuine policy option for a major political party (Labour) in New Zealand. It is thus a concept – like negative income tax – that requires more public understanding. In particular, ... -
Is emergence sufficient to explain the origins of Double Entry？
(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 ... -
Obedience and accommodation in China
(2016-10)The paper sets out to show how the long-lasting disciplinary structure of Imperial China has left its legacy on the internal control systems of modern China Such a structure when married to the disciplinary structure ... -
The Impact of the FMA Guidance Note on Non-GAAP earnings disclosures
(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
(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 ... -
Quota market efficiency : the New Zealand Annual Catch Entitlement (ACE) market
(2014-07)Characteristics of efficient markets: Information on price is easy to obtain • Information on characteristics of the good is readily available • Price establishes market equilibrium • Transaction costs are low • No ... -
Shame and authority : tracing the cultural antecedents of internal protocols in China
(2016-07)PURPOSE: To show how internal controls may be undermined and compromised by unquestioning obedience and accommodation of staff with management. DESIGN/METHODOLOGY/APPROACH: The paper makes use of an ethnographic ... -
Accounting for social services outcomes : extending the balanced scorecard to NGOs in New Zealand
(2016-11)The application of accounting has already been extended to include aspects of customer services, employee satisfaction and innovation. These applications have however continued to focus on efficiencies and sustainability ... -
Environmental accounting disclosures of manufacturing and mining listed companies in Shandong Province, China
(2016-11)The study examines factors that affect the environment accounting disclosure levels for a sample of manufacturing and mining listed company in the Shandong province China. The empirical results show that larger companies ... -
International progress : reflections of General Hedge Accounting Standards
(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 -
Shades of Grey 2.0: Educational Gaming for Ethics
(2014-12)The Shades of Grey education game is a team-based game that students play in a class lecturers to easily add gaming elements to their lessons. Shades of Grey is used as a mechanism to encourage the student discussion and ... -
Flat tax in New Zealand : unemployment and social security taxes 1930-70
(New Zealand Association of Economists (NZAE), 2016-06)With the concept of a Universal Basic Income (UBI) being mooted this year as an important reform that can facilitate our adaption to a flexible work-world characterised by short-term contracts, inequality and automation, ...
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