All Stories

  1. How the XRB Uses Research in Setting Accounting and Assurance Standards
  2. What accounting standards were the cause of enforcement actions following IFRS adoption?
  3. The ability of deferred tax to predict future tax
  4. Do managers forecast asymmetric cost behaviour?
  5. Switch to Reader View Loading...   Summary annual reports: length, readability and content
  6. Explanations for Not Having an Audit Committee in a ‘Comply or Explain’ Regime
  7. Do local government constituents respond, at election time, to poor accounting performance?
  8. The warehouse capital management policy – Treatment of leases
  9. The FASB's Dissenting Opinions
  10. Insights into accounting choice from the adoption timing of International Financial Reporting Standards
  11. The volatility of comprehensive income and its association with market risk
  12. Ownership and Performance in a Lightly Regulated Environment
  13. Volatility and risk relevance of comprehensive income
  14. Pacific Accounting Review – the first 25 years
  15. What Firms’ Discretionary Narrative Disclosures Reveal About the Adoption of International Financial Reporting Standards
  16. Audit Effort and Pricing Differences among the Large Audit Firms: Evidence from a Public Sector Setting
  17. Why you don’t get published: an editor’s view
  18. The content of accounting standards: Principles versus rules
  19. Editorial
  20. The Association between Audit Committees and Audit Fees in the Public Sector
  21. Direct or Indirect Cash Flow Statements?
  22. The effect of political visibility on audit effort and audit pricing
  23. IFRS in New Zealand: effects on financial statements and ratios
  24. Commentary: Discount Rates in Disarray - Evidence on Flawed Goodwill Impairment Testing
  25. An analysis of the reasons for the asymmetries surrounding earnings benchmarks
  26. Incentives for Non-Disclosure by Corporate Groups
  27. Discussion of Dedman, Mouselli, Shen and Stark
  28. The impact of audit committee quality on financial reporting quality and audit fees
  29. THE ACCURACY OF CASH FLOW ESTIMATION PROCEDURES
  30. Fifty-seven Curious Defects in Haswell and Langfield-Smith (2008): A Comment
  31. The ‘NZ’ in ‘NZ IFRS’: Public Benefit Entity Amendments
  32. Discussion of Whittington
  33. Identifying Decision Useful Information with the Matrix Format Income Statement
  34. Firm characteristics and audit committees complying with ’best practice‘ membership guidelines
  35. An Anatomy of an IFRIC Interpretation
  36. The Matrix Format Income Statement: A Case Study about Earnings Management and Reporting Financial Performance
  37. Discussion of Charitou, Lambertides and Trigeorgis
  38. International Financial Reporting Standards and New Zealand: Loss of Sector Neutrality
  39. Earnings Thresholds Related to Dividend Cover
  40. Discussion of Grambovas, Giner and Christodoulou
  41. Due Process and the Adoption of IFRS IN New Zealand
  42. Board Characteristics, Audit Committee Characteristics and Abnormal Accruals
  43. Rules, principles and judgments in accounting standards
  44. Annual Report Disclosures Surrounding the Restructuring of the Electric Utility Industry
  45. (Net) Fair Value Accounting for Forward Contracts
  46. NZ IAS 32: An Evaluation of the Potential Impact on Financial Reporting by Issuers of Convertible Financial Instruments
  47. Implications for the Conceptual Framework Arising From Accounting for Financial Instruments
  48. Capitalizing Non-cancelable Operating Leases
  49. Investment opportunity set influence on goodwill amortisation
  50. Notes of the University of Sydney Pacioli Society
  51. An Application of Data Envelopment Analysis to the Evaluation of Audit Risk
  52. Derivative financial instrument use in Australia
  53. Issues in the Drive to Measure Liabilities at Fair Value
  54. Ownership structure, board composition and the adoption of charter takeover procedures
  55. The Accuracy of Price-Earnings and Discounted Cash Flow Methods of IPO Equity Valuation
  56. The Adoption and Structure of Executive Stock Option Plans
  57. Harmonising with Overseas Accounting Standards: A New Zealand Perspective
  58. The Influence of Ownership Structure on Risk Management: Evidence from New Zealand State Owned Enterprises
  59. An International Comparison of Derivatives Use
  60. Empirical Evidence on the Corporate Use of Derivatives
  61. An estimate of the direct costs of bankruptcy in New Zealand
  62. Analysing Japanese Financial Statements: Practical adjustment procedures for intercorporate share ownership
  63. VOLUNTARY DISCLOSURE OF FINANCIAL SEGMENT DATA: NEW ZEALAND EVIDENCE
  64. Voluntary Semiannual Earnings Disclosures, Earnings Volatility, Unexpected Earnings, and Firm Size
  65. The incentives for voluntary audit committee formation
  66. The Use of a Statement of Changes in Financial Position to Interpret Financial Data: An Empirical Investigation
  67. Board Characteristics, Audit Committee Characteristics and Abnormal Accruals