Browsing Accounting and Finance Conference Papers by Author "Malthus, Sue"

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    • 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 ...

    • 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 ...