Browsing Accounting and Finance Conference Papers by Subject "Financial Markets Authority (FMA) of New Zealand"
Now showing items 1-4 of 4
-
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 ... -
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 ... -
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 ...