Professor Michael Eric Bradbury
Massey University
Professor, Business & Management
New Zealand
My co-authors include
Dr Julie A Harrison
Professor Jillian Hooks
Professor David H Lont
Find me at
My Publications
Why you don’t get published: an editor’s view
Accounting and Finance
March 2012
How the XRB Uses Research in Setting Accounting and Assurance Standards
Australian Accounting Review
August 2020
What accounting standards were the cause of enforcement actions following IFRS adoption?
Accounting and Finance
July 2020
The ability of deferred tax to predict future tax
Accounting and Finance
November 2019
Do managers forecast asymmetric cost behaviour?
Australian Journal of Management
July 2018
Switch to Reader View Loading... Summary annual reports: length, readability and con...
Accounting and Finance
May 2018
Explanations for Not Having an Audit Committee in a ‘Comply or Explain’ Regime
Australian Accounting Review
May 2018
Do local government constituents respond, at election time, to poor accounting performa...
Pacific Accounting Review
November 2015
The warehouse capital management policy – Treatment of leases
Journal of Accounting Education
September 2015
The FASB's Dissenting Opinions
Accounting Horizons
June 2015
Insights into accounting choice from the adoption timing of International Financial Rep...
Accounting and Finance
May 2015
The volatility of comprehensive income and its association with market risk
Accounting and Finance
March 2015
Ownership and Performance in a Lightly Regulated Environment
Australian Accounting Review
March 2015
Volatility and risk relevance of comprehensive income
Journal of Contemporary Accounting & Economics
April 2014
Pacific Accounting Review – the first 25 years
Pacific Accounting Review
November 2013
What Firms’ Discretionary Narrative Disclosures Reveal About the Adoption of Internatio...
Australian Accounting Review
September 2013
Audit Effort and Pricing Differences among the Large Audit Firms: Evidence from a Publi...
International Journal of Auditing
August 2013
The content of accounting standards: Principles versus rules
The British Accounting Review
March 2012
Editorial
Pacific Accounting Review
September 2011
The Association between Audit Committees and Audit Fees in the Public Sector
International Journal of Auditing
August 2011
Direct or Indirect Cash Flow Statements?
Australian Accounting Review
June 2011
The effect of political visibility on audit effort and audit pricing
Accounting and Finance
November 2010
IFRS in New Zealand: effects on financial statements and ratios
Pacific Accounting Review
September 2010
Commentary: Discount Rates in Disarray - Evidence on Flawed Goodwill Impairment Testing
Australian Accounting Review
August 2010
An analysis of the reasons for the asymmetries surrounding earnings benchmarks
Accounting and Finance
August 2010
Incentives for Non-Disclosure by Corporate Groups
Abacus
December 2009
Discussion of Dedman, Mouselli, Shen and Stark
Abacus
September 2009
The impact of audit committee quality on financial reporting quality and audit fees
Journal of Contemporary Accounting & Economics
June 2009
THE ACCURACY OF CASH FLOW ESTIMATION PROCEDURES
Accounting and Finance
February 2009
Fifty-seven Curious Defects in Haswell and Langfield-Smith (2008): A Comment
Australian Accounting Review
December 2008
The ‘NZ’ in ‘NZ IFRS’: Public Benefit Entity Amendments
Australian Accounting Review
September 2008
Discussion of Whittington
Abacus
June 2008
Identifying Decision Useful Information with the Matrix Format Income Statement
Journal of International Financial Management and Accounting
June 2008
Firm characteristics and audit committees complying with ’best practice‘ membership gui...
Accounting and Business Research
January 2008
An Anatomy of an IFRIC Interpretation
Accounting in Europe
December 2007
The Matrix Format Income Statement: A Case Study about Earnings Management and Reportin...
Issues in Accounting Education
November 2007
Discussion of Charitou, Lambertides and Trigeorgis
Abacus
September 2007
International Financial Reporting Standards and New Zealand: Loss of Sector Neutrality
Research in Accounting Regulation
January 2007
Earnings Thresholds Related to Dividend Cover
Journal of International Accounting Research
January 2007
Discussion of Grambovas, Giner and Christodoulou
Abacus
September 2006
Due Process and the Adoption of IFRS IN New Zealand
Australian Accounting Review
July 2006
Board Characteristics, Audit Committee Characteristics and Abnormal Accruals
Pacific Accounting Review
July 2006
Rules, principles and judgments in accounting standards
Abacus
June 2006
Annual Report Disclosures Surrounding the Restructuring of the Electric Utility Industry
Journal of Contemporary Accounting & Economics
December 2005
(Net) Fair Value Accounting for Forward Contracts
Australian Accounting Review
November 2005
NZ IAS 32: An Evaluation of the Potential Impact on Financial Reporting by Issuers of C...
Pacific Accounting Review
July 2005
Implications for the Conceptual Framework Arising From Accounting for Financial Instrum...
Abacus
October 2003
Capitalizing Non-cancelable Operating Leases
Journal of International Financial Management and Accounting
June 2003
Investment opportunity set influence on goodwill amortisation
Asia-Pacific Journal of Accounting & Economics
June 2003
Notes of the University of Sydney Pacioli Society
Abacus
February 2003
An Application of Data Envelopment Analysis to the Evaluation of Audit Risk
Abacus
June 2002
Derivative financial instrument use in Australia
Accounting and Finance
June 2002
Issues in the Drive to Measure Liabilities at Fair Value
Australian Accounting Review
July 2000
Ownership structure, board composition and the adoption of charter takeover procedures
Journal of Corporate Finance
July 2000
The Accuracy of Price-Earnings and Discounted Cash Flow Methods of IPO Equity Valuation
Journal of International Financial Management and Accounting
June 2000
The Adoption and Structure of Executive Stock Option Plans
SSRN Electronic Journal
January 1999
Harmonising with Overseas Accounting Standards: A New Zealand Perspective
Australian Accounting Review
November 1998
The Influence of Ownership Structure on Risk Management: Evidence from New Zealand Stat...
Journal of International Financial Management and Accounting
June 1998
An International Comparison of Derivatives Use
Financial Management
January 1997
Empirical Evidence on the Corporate Use of Derivatives
Financial Management
January 1996
An estimate of the direct costs of bankruptcy in New Zealand
Asia Pacific Journal of Management
April 1994
Analysing Japanese Financial Statements: Practical adjustment procedures for intercorpo...
Corporate Governance An International Review
April 1993
VOLUNTARY DISCLOSURE OF FINANCIAL SEGMENT DATA: NEW ZEALAND EVIDENCE
Accounting and Finance
May 1992
Voluntary Semiannual Earnings Disclosures, Earnings Volatility, Unexpected Earnings, an...
Journal of Accounting Research
January 1992
The incentives for voluntary audit committee formation
Journal of Accounting and Public Policy
March 1990
The Use of a Statement of Changes in Financial Position to Interpret Financial Data: An...
Abacus
March 1989
Board Characteristics, Audit Committee Characteristics and Abnormal Accruals
SSRN Electronic Journal
