Recent Submissions

  • 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 ...
  • Forecasting accuracy of Holt-Winters Exponential Smoothing : evidence from New Zealand. 

    Dassanayake, Wajira; Ardekani, Iman; Jayawardena, C.; Sharifzadeh, Hamid; Gamage, N. (New Zealand Journal of Applied Business Research, 2020)
    Financial time series is volatile, dynamic, nonlinear, nonparametric, and chaotic. Accurate forecasting of stock market prices and indices is always challenging and complex endeavour in time series analysis. Accurate ...
  • Institutional determinants of carbon financial accounting practices 

    Kashyap, Varsha; Hooks, J.; Rahman, Md.; Bhuiyan, Md. B.U. (2020-06-08)
    This paper investigates how and why firms affected by Emissions Trading Schemes (ETSs) are financially accounting for carbon in a voluntary setting. Using institutional theory, the authors seek to identify the determinants ...
  • The impact of corporate governance on firm value : evidence from listed manufacturing companies in SriLanka 

    Wijesinghe, K.D.G.N.; Bandara, R.M.S.; Dassanayake, Wajira; Undugoda, , M.C. (University of Jaffna, Sri Lanka, 2020)
    Good corporate governance is directly linked with the shareholder wealth creation and thereby influence the overall economic prosperity of entities. Firm value is regarded as one of the indicators for the creation of a ...
  • 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 ...
  • Usefulness of annual Reports : perceptions from Sri Lanka 

    Bandara, Saman; Falta, M. (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 

    Bandara, Saman (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 

    Wang, Dr Jenny; Hooper, Keith; Prescott, James; Goundar, Nadesa (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 forensic accounting in Sri Lanka 

    Rathnasiri, U.A.H.A.; Bandara, Saman (University of Kelaniya. Faculty of Commerce & Manangement Studies, 2017-12-24)
    RESEARCH QUESTIONS: 1. What are the important skills need to be developed by a forensic accountant? 2. What is/are the important factor/s that helps to develop forensic accounting practice in Sri Lanka? 3. What is the ...
  • 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 ...
  • Extending the balance scorecard to New Zealand NGOs in the social services sector 

    Prescott, James (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 

    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 ...
  • Reconceptualisation of income tax graduation as public equity 

    Rankin, Keith (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, ...
  • From universal basic income to public equity dividends 

    Rankin, Keith (Auckland University of Technology, Policy Observatory, 2018-03-06)
    In 1991 I wrote advocating ‘a universal tax credit available to every adult – the Universal Basic Income (UBI) – and a moderately high flat tax rate’. In 1996 I started to develop these ideas into a “social accounting ...
  • Is emergence sufficient to explain the origins of Double Entry? 

    Wang, Dr Jenny; Zhao, L.; Hooper, Keith (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 

    Wang, Dr Jenny; Hooper, Keith (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 

    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 ...
  • UBI as a reconceptualisation of income tax 

    Rankin, Keith (Scoop Publishing Ltd., 2016-03-23)
    I am worried that too much of the recent talk around the introduction of a universal basic income has been unhelpful. The concept – defined in 1991 – is still not understood by the politicians and journalists who represent ...
  • Universal Basic Income and income tax reform 

    Rankin, Keith (Auckland University of Technology, 2016-03-26)
    The New Zealand Labour Party is investigating, among other things, the adoption of a Universal Basic Income (UBI) as a means of ensuring reduced economic insecurity in the face of an increasingly precarious labour market.It ...
  • Public equity and tax-benefit reform 

    Rankin, Keith (Auckland University of Technology, 2017-12-13)
    In this report Keith Rankin, economist at Unitec Institute of Technology, outlines an alternative approach to public accounting, deriving from principles of public equity. He argues for reframing our current system of taxes ...

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