Browsing Accounting and Finance Conference Papers by Title
Now showing items 21-40 of 75
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Evidence on the impact of International Financial Reporting Standards in New Zealand
(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 ... -
Experimental research on comprehensive income disclosure, valuation judgment of appraiser and earnings management recognition
(2015-12)Purpose The purpose of this paper is to investigate appraisers’ practice ability and level at present in China, examine whether different comprehensive income disclosure models could lead to significant differences in ... -
Exploring the relationship between KPI's and the information they give the reader in the form of reports
(2003-02)There is a school of thought that advances the proposition that "traditional" financial accounting KPI's are insufficient to track how a business is moving towards its strategic objectives. Traditional accounting does not ... -
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 ... -
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, ... -
Fostering moral courage: What do business students learn about professional ethics in cooperative education placements?
(New Zealand Association for Cooperative Education, 2006-04)This paper examines recent literature and research into business students’ experiences in cooperative education placements with a view to exploring their experiences and learning of professional ethics. In recent times, ... -
Governance in small Pacific businesses: Tongan business cases
(2015)In the last thirty years the expansion of commerce in the South Pacific has attracted greater participation by those indigenous to the Pacific Islands. This growth in participation introduces the need to better understand ... -
Governance reform : institute of technology councils
(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 ... -
Growing the Business Practitioner: The nature and purpose of legal studies for the non lawyer
(2013)Lyman Johnson explained the tenuous relationship between business people and the law in his paper, Corporate Law Teachers as Gatekeepers (2009). He draws upon the work of Milton Friedman explaining that ‘executives must ... -
Higher Education Governance – New Zealand Reforms
(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
(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 ... -
How can we help students succeed with on-line courses?
(2000)All New Zealand Diploma in Business courses offered at UNITEC now have an on-line, web-based presence. This has therefore changed the way that courses are delivered. The manner in which students make use of the on-line ... -
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 ... -
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 legal origin on the relationship between analyst following and recognised intangibles
(Accounting and Finance Association of Australia and New Zealand, 2010-07-01)This study examines whether legal origin has an impact on the association between analyst following and intangibles recognised in corporate financial statements. Using a sample of 7,233 company-year observations from ten ... -
The impact of stress during restructuring in a tertiary institution
(2010)This paper reports on stress during restructuring in a tertiary institution in New Zealand. Although a certain amount of stress can enhance a person’s performance, too much stress can have a reverse impact on a person’s ... -
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 ... -
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 ... -
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
