Accounting and Finance Conference Papers
Recent Submissions
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Consolidation and control in the New Zealand quota managed fishery
(New Zealand Association of Economists, 2023-06-28)The introduction of individual transferable quotas to the New Zealand fishery has seen the gradual concentration of both quota ownership and catch – especially in the deepwater fishery. This paper examines the levels of ... -
Statement of service performance reporting: A study of tier three registered charities in New Zealand
(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 ... -
A three-dimensional mapping of financial time series data using spatialisation
(2022-08-24)Time series comprises data on some attribute gathered at different points in time which is ordered chronologically [1]. The representation of time series is performed via a two dimensional profile view, where the x-axis ... -
Impacts of financial and industry expertise of the audit committee on the readability of key audit matters: New Zealand evidence
(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 ... -
Environmental reporting and firm profitability: Evidence from Sri Lanka
(2022-12-01)Background of study Literature review: gaps Research questions 1 Do disclosures on materials, energy, and water impact firms’ profitability? 2. Do bio-diversity disclosures impact firms’ profitability? 3. Do disclosures ... -
Interpolation of financial time series data in a virtual geographic environment
(2022-06)This paper introduces a new approach to visualising and interpolating financial time series data, e.g., Bitcoin prices, in a spatial domain using the notion of spatialization: forming a spatial representation of non-spatial ... -
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 ...
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