Browsing Accounting and Finance Conference Papers by Author "47141"

Now showing items 1-20 of 20

    • Analysis of disclosure of internal control information from Chinese listed companies -- Data from cross listing companies 

      Hao, Xingrong; Rainsbury, Liz (2014)
      Purpose – The aim of this research is to examine internal control disclosures by Chinese cross-listed companies relating to guidelines issued by the government. All Chinese cross listed companies are required to disclose ...

    • Audit quality in New Zealand : evidence from regulator 

      Rainsbury, Liz (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 ...

    • Capital Structure and Financing Choices in Australia 

      Buhr, Klaus; Cross, Roy; Rainsbury, Liz (2012)
      We use a modified pecking order framework to analyse financing choices for Australian firms. The traditional pecking order model has been extended to allow a non-linear relationship between a firm’s requirements for ...

    • Characteristics of companies disclosing Non-GAAP earnings 

      Rainsbury, Liz (2015)
      Purpose: This study investigates factors that are associated with the likelihood of New Zealand listed companies disclosing non-GAAP earnings performance measures. Design/methodology/approach: The study uses logistic ...

    • The composition of New Zealand public sector audit committees 

      Rainsbury, Liz; Capper, Patsie-Ann; Malthus, Sue (Accounting and Finance Association of Australia and New Zealand, 2010-07-01)
      This study investigates the association between the source of funding of New Zealand public sector entities (PSEs) and the composition of their audit committees. Fifty PSEs in the health, local government and tertiary ...

    • Environmental accounting disclosures of manufacturing and mining listed companies in Shandong Province, China 

      Rainsbury, Liz; Hao, Gloria (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 ...

    • Evidence on the impact of International Financial Reporting Standards in New Zealand 

      Rainsbury, Liz; San Diego, Josefino S.; Walker, Lyndon (2010)
      Purpose – This paper examines the financial impact from the adoption of international financial reporting standards (IFRS) on New Zealand (NZ) companies. It analyses the effects of IFRS on the accounting numbers reported ...

    • 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 ...

    • 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 ...

    • 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 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 ...

    • Impacts of financial and industry expertise of the audit committee on the readability of key audit matters: New Zealand evidence 

      Chen, F.; Rainsbury, Liz (2022-11-28)
      PURPOSE The purpose of this study is to examine the impact of the audit committee’s financial and industry expertise on the readability of KAMs using New Zealand evidence. DESIGN/ METHODOLOGY/ APPROACH The sample ...

    • 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

    • Making the most of a franchised degree agreement 

      Rainsbury, Liz; Hopkins, Laura (1998)
      In 1997 a franchise agreement was confirmed between Eastern Institute of Technology (EIT) and UNITEC Institute of Technology (UNITEC) for specific Bachelor of Business Studies (BBS) majors to be offered at the EIT Hawke ...

    • Motivations behind reporting on human capital in New Zealand 

      Perera, Ahesha; Rainsbury, Liz (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 ...

    • Non-GAAP Earnings Disclosures by New Zealand Companies 

      Rainsbury, Liz; Hart, Carol; Malthus, Sue (Accounting and Finance Association of Australia and New Zealand (AFAANZ), 2013)
      This study examines the motivation for the increased reporting of non-GAAP earnings (NGE) by New Zealand companies following the adoption of International Financial Reporting Standards (IFRS). The study contributes to the ...

    • Statement of service performance reporting: A study of tier three registered charities in New Zealand 

      Schmidt, E.; Rainsbury, Liz; Prescott, James (2022-11-28)
      Charities have been an important component of most societies throughout human history. For as long as there are groups and individuals in need of help that they are not able to provide for themselves, charities have been ...