• 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 ...
    • Disclosure standards of large New Zealand companies : a content analysis study of compliance with the FMA’s corporate governance guidelines 

      Chang, Allan (Unitec ePress, 2017-09-25)
      This qualitative study is an attempt to gain some insights into the level of corporate governance disclosure in New Zealand. A sample of ten large publicly-listed companies was analysed to determine to what extent they ...
    • Ethics and auditing: setting the bar too low 

      Hooper, Keith; Wang, Jenny (Virtus Interpress, 2015)
      Purpose - from a philosophical and empirical perspective this paper seeks to show how the big audit firms have managed to set the bar low so that they offer only opinions on whether financial statements meet accounting ...
    • Evidence on the impact of International Financial Reporting Standards in New Zealand 

      Rainsbury, Liz; San Diego, Josefino S.; Walker, Lyndon (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 ...
    • 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 ...
    • Flat tax in New Zealand : unemployment and social security taxes 1930-70 

      Rankin, Keith (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, ...
    • 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 ...
    • Governance in small Pacific businesses: Tongan business cases 

      Prescott, James; Hooper, Keith (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 ...
    • Is a Capital Gains Tax the Answer to New Zealand's Tax Alchemy? 

      Cassidy, Julie; Cheng, Alvin; Yong, Sue (2013)
      Unlike most OECD countries, including the United Kingdom and Australia, New Zealand has never implemented a realisation based capital gains tax (‘CGT’). Coupled with the fact that the New Zealand judiciary has steadfastly ...
    • New Zealand and capital gains tax: A tax experts' perspective 

      Cheng, Alvin; Yong, Sue (Auckland Region Accounting, 2013)
      New Zealand is an interesting country to study capital gains tax (CGT) as it is one of the few OECD countries at present that does not have a formalised capital gains tax. Despite international and political pressures to ...
    • 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 ...
    • 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, ...
    • 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 ...