Now showing items 1-20 of 84

    • Tongan agricultural sector diagnostic study 

      Arts, A.M.; Prescott, James; Luxton, P. (The AgriChain Centre, 2018-11-02)
      This project is intended to present an overview of how the Tongan Agricultural Sector operates, its challenges and opportunities including the impact of climate change. The three main areas of consideration are Food Security, ...
    • 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, 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, 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 ...
    • 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 ...
    • 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 ...
    • The impact of the FMA guidelines of non-GAAP earnings disclosures 

      Rainsbury, Liz; Hart, Carol (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 

      Stewart, James (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 ...
    • Shame and authority : tracing the cultural antecedents of internal protocols in China 

      Wang, J.; Hooper, Keith (2016-07)
      PURPOSE: To show how internal controls may be undermined and compromised by unquestioning obedience and accommodation of staff with management. DESIGN/METHODOLOGY/APPROACH: The paper makes use of an ethnographic ...
    • Accounting for social services outcomes : extending the balanced scorecard to NGOs in New Zealand 

      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 ...
    • Environmental accounting disclosures of manufacturing and mining listed companies in Shandong Province, China 

      Rainsbury, Liz; Hao, Gloria (2016-11)
      The study examines factors that affect the environment accounting disclosure levels for a sample of manufacturing and mining listed company in the Shandong province China. The empirical results show that larger companies ...
    • International progress : reflections of General Hedge Accounting Standards 

      Hao, Gloria; Rainsbury, Liz; Wang, Shouhai (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
    • Shades of Grey 2.0: Educational Gaming for Ethics 

      Oldfield, James; McKnight, Carol; Stewart, James; Goundar, Nadesa; Slessor, Andrew (2014-12)
      The Shades of Grey education game is a team-based game that students play in a class lecturers to easily add gaming elements to their lessons. Shades of Grey is used as a mechanism to encourage the student discussion and ...