Working Paper series

The CAGTR Working Paper series publishes research conducted by School staff and others on topics relevant to our wider constituency.

Current titles included in the series are:

• No. 121 Public Sector Audit and the State's Responsibility to 'Leave' To 'Leave-no-one behind': The Role of Integrated Democratic Accountability

• Carolyn Cordery, Victoria University of Wellington
• Bimal Arora, Manchester Metropolitan University
• Melina Manochin, Aston University Birmingham

• No.  120  Meta-analysis of the Impact of Adoption of IFRS on Financial Reporting Comparability, Market Liquidity and Cost of Capital PDF, 1185.23 KB

• Solomon Opare, Massey University
• Noor Houqe, Massey University
• Tony van Zijl, Te Herenga Waka- Victoria University of Wellington

• No. 119 The New Zealand Broad-Base, Uniform-Rate GST Virtue or Fallacy?

• David White, Te Herenga Waka - Victoria University of Wellington

• No. 118 Message in a Bottle pdf1.1MB

• Rodney Dormer, Te Herenga Waka—Victoria University of Wellington
• M.A. Jahan, The Open Polytechnic

• No. 117 Accountability and Public Governance in New Zealand pdf1.1MB

• Rodney Dormer, Te Herenga Waka—Victoria University of Wellington
• Sarah Ward, Te Herenga Waka—Victoria University of Wellington

• No. 116 Punishment of Bribery and Corruption: Evidence from The Malaysian Judicial System pdf833KB

• Muhammad Arif Idrus
• Muhammad Nurul Houqe, Te Herenga Waka—Victoria University of Wellington
• Binh Bui, Te Herenga Waka—Victoria University of Wellington
• Tony van Zijl, Te Herenga Waka—Victoria University of Wellington

• No. 115 Carbon Risk and Dividend Policy in an Imputation Tax Regime pdf757KB

• Justin Hung Nguyen, Te Herenga Waka—Victoria University of Wellington
• Balasingham Balachandran, La Trobe University

• No. 114 Governance of Tunnelling in Developing Countries: Evidence from Bangladesh pdf837KB

• Mohammad Tareq, University of Dhaka
• Muhammad Nurul Houqe, Te Herenga Waka—Victoria University of Wellington
• Tony van Zijl, Te Herenga Waka—Victoria University of Wellington

• No. 113 Intellectual Capital Efficiency and Firm Financial Performance: Evidence from South East Asian Countries pdf671KB

• Arifatul Husna Mohd Ariff, Universiti Utara Malaysia
• Ainul Islam, Te Herenga Waka—Victoria University of Wellington
• Tony van Zijl, Te Herenga Waka—Victoria University of Wellington

• No. 112 Economic policy uncertainty and corporate cash holdings pdf794KB

• Huu Nhan Duong, Monash University
• Justin Hung Nguyen, Te Herenga Waka—Victoria University of Wellington
• My Nguyen, RMIT University
• S. Ghon Rhee, University of Hawaii

• No. 111 Ethnicity in Corporate Governance Research: A Malaysian Lens pdf1MB

• Dayang Nurul Sakinah, Te Herenga Waka—Victoria University of Wellington
• Rachel Baskerville,Te Herenga Waka—Victoria University of Wellington
• Farzana Tanima, Te Herenga Waka—Victoria University of Wellington

• No. 110 What is the Economic Value of the Extractive Industries Transparency Initiative (EITI) Information Disclosure? pdf840KB

• Olayinka Moses, Te Herenga Waka—Victoria University of Wellington
• Noor Houqe, Te Herenga Waka—Victoria University of Wellington
• Tony van Zijl, Te Herenga Waka—Victoria University of Wellington

• No. 109 Audit Fees and Corruption pdf755MB

• Noor Houqe, Te Herenga Waka—Victoria University of Wellington
• Wares Karim, Te Herenga Waka—Victoria University of Wellington
• Andrew Mahoney, Te Herenga Waka—Victoria University of Wellington
• Tony van Zijl, Te Herenga Waka—Victoria University of Wellington

• No. 108 Value Relevance of Corporate Donations pdf757MB

• Noor Houqe, Te Herenga Waka—Victoria University of Wellington
• Wares Karim, Te Herenga Waka—Victoria University of Wellington
• Thomas St George, Te Herenga Waka—Victoria University of Wellington
• Tony van Zijl, Te Herenga Waka—Victoria University of Wellington

• No. 107 An Institutional Lens on Auditor-General Roles in Two Pacific Nations: Samoa and Tonga pdf302KB

• Ming Xiao Chan, Te Herenga Waka—Victoria University of Wellington
• Carolyn Cordery, Te Herenga Waka—Victoria University of Wellington
• Karen Van Peursem, Te Herenga Waka—Victoria University of Wellington

• No. 106 Size Matters: Financial Reporting by the IMF and World Bank pdf706KB

• Rachel Baskerville, Te Herenga Waka—Victoria University of Wellington
• Giuseppe Grossi, Kristianstad University, Sweden

• No. 105 How Does the English of IFRS Challenge an International Student Cohort? Evidence from a Chinese Cohort pdf553KB

• Rachel Baskerville, Te Herenga Waka—Victoria University of Wellington
• Qingmei Xue, Nanjing University, China
• Huw Rhys, Aberystwyth, Wales

• No. 104 Surviving a Football Club Crisis: Focus Groups Talking pdf573KB

• Rachel Baskerville, Te Herenga Waka—Victoria University of Wellington
• Carolyn Cordery, Te Herenga Waka—Victoria University of Wellington

• No. 103 Equity Crowdfunding in New Zealand: A Progressive Experiment pdf554KB

• Trish Keeper, Te Herenga Waka—Victoria University of Wellington

• No. 102 Tax Rationality, Politics, and Media Spin: A Case Study of the Failed ‘Car Park Tax’ Proposal pdf701KB

• Jonathan Barrett, Te Herenga Waka—Victoria University of Wellington

• No. 101 The Great Moderation: Causes & Condition pdf816KB

• David Sutton, Te Herenga Waka—Victoria University of Wellington

• No. 100 Organisational Management in New Zealand's Public Service pdf766KB

• Rodney Dormer, Te Herenga Waka—Victoria University of Wellington

• No. 99 The Economic Consequences of IFRS Adoption: Evidence from New Zealand pdf549KB

• Noor Houqe, Te Herenga Waka—Victoria University of Wellington
• Reza Monem, Griffith University
• Tony van Zijl, Te Herenga Waka—Victoria University of Wellington

• No. 98 Value Relevance of Environmental, Social and Governance Disclosure pdf768KB

• Zuraida Zuraida, Syiah Kuala University and Te Herenga Waka—Victoria University of Wellington
• Noor Houqe, Te Herenga Waka—Victoria University of Wellington
• Tony van Zijl, Te Herenga Waka—Victoria University of Wellington

• No. 97 Secrecy, Mandatory IFRS Adoption and Earnings Quality pdf801KB

• Noor Houqe, Vitoria University of Wellington
• Reza Monem, Griffith University
• Mohammad Tareq, University of Dhaka
• Tony van Zijl, Te Herenga Waka—Victoria University of Wellington

• No. 96 - Withdrawn

• No. 95 Effects of Audit Quality on Earnings Quality and Cost of Equity Capital: Evidence from India pdf764KB

• Noor Houqe, Te Herenga Waka—Victoria University of Wellington
• Kamran Ahmed, La Trobe University
• Tony van Zijl, Te Herenga Waka—Victoria University of Wellington

• No. 94 Are All Independent Directors Created Equal? Do Their Professional Backgrounds Influence Firms’ Financial Disclosures? Evidence from Biotechnology Firms pdf377KB

• Luminita Enache, Te Herenga Waka—Victoria University of Wellington
• Antonio Parbonetti, University of Padua, Italy
• Anup Srivastava, Tuck School of Business, Dartmouth College, USA

• No. 93 Differentiated Regulation: The Case of Charities

• Carolyn Cordery, Te Herenga Waka—Victoria University of Wellington
• Dalice Sim, Te Herenga Waka—Victoria University of Wellington
• Tony van Zijl, Te Herenga Waka—Victoria University of Wellington

• No. 92 Business Strategy and Earnings Quality pdf388KB

• Muhammad Nurul Houqe, Te Herenga Waka—Victoria University of Wellington
• Ryan Kerr, Te Herenga Waka—Victoria University of Wellington
• Reza Monem, Griffith University, Australia

• No. 91 What Drives a Long-Term Relationship in Microcredit? Insights from a Cambodian Microfinance Institution pdf380KB

• Alberto Lanzavecchia, University of Padua, Italy
• Luminita Enache, Te Herenga Waka—Victoria University of Wellington

• No. 90 How to "Get to Yes": The Practitioner's Guide to Negotiating Mining Investment Agreements Lessons from Ecuador pdf554KB

• Craig B. Andrews, Senior International Mining Specialist

• No. 89 Forecasting New Zealand Corporate Failures 2001-2010: Opportunity Lost? pdf371KB

• Karen Van Peursem, Te Herenga Waka—Victoria University of Wellington
• Yi Chiann Chan, Ernst & Young

• No. 88 Conceptual Framework Coherence: Why and How pdf661KB

• David Sutton, Te Herenga Waka—Victoria University of Wellington

• No. 87 The Value Relevance of Board Gender Diversity for NZX Listed Firms and its Association with Growth Options pdf161KB

• Keitha Dunstan, School of Business, Bond University
• Trish Keeper, Te Herenga Waka—Victoria University of Wellington
• Thu Phuong Truong, Te Herenga Waka—Victoria University of Wellington
• Tony van Zijl, Te Herenga Waka—Victoria University of Wellington

• No. 86 The Production of Legitimacy in New Zealand Local Government Auditing pdf109KB

• Philip Colquhoun, Te Herenga Waka—Victoria University of Wellington

• No. 85 Costing Systems and the Spare Capacity Conundrum: Avoiding the Death Spiral pdf289KMB

• Ken Bates, Te Herenga Waka—Victoria University of Wellington
• John Bradshaw

• No. 84 The Incidence and Perceived Managerial Merit of Customer Accounting in New Zealand pdf420KB

• Farzana Tanima, Te Herenga Waka—Victoria University of Wellington
• Ken Bates, Te Herenga Waka—Victoria University of Wellington

• No. 83 Light-Handed Charity Regulation: Its Effect on Reporting Practice in New Zealand pdf232KB

• Carolyn Cordery, Te Herenga Waka—Victoria University of Wellington

• No. 82 Consumption Taxes in Developing Countries – The Case of the Bangladesh VATt pdf221KB

• Andrew MC Smith, Te Herenga Waka—Victoria University of Wellington
• Ainul Islam, Te Herenga Waka—Victoria University of Wellington
• M. Moniruzzaman, Consultant

• No. 81 Situating IFRS Translation in the EU within Speed Wobbles of Convergence pdf594KB

• Rachel Baskerville, Te Herenga Waka—Victoria University of Wellington
• Lisa Evans

• No. 80 The Impact of Disclosure Reform and Alternative Sources of Earnings-Related Information on the Market Reaction to Firm-Based Earnings-Related Disclosures pdf316KB

• Thu Phuong Truong, Te Herenga Waka—Victoria University of Wellington
• Keitha Dunstan, School of Business, Bond University

• No. 79 The Influence of Corporate Governance on Management Earnings Forecast Behaviour in a Low Private Litigation Environment pdf366KB

• Thu Phuong Truong, Te Herenga Waka—Victoria University of Wellington
• Keitha Dunstan, School of Business, Bond University

• No. 78 Government Quality, the Adoption of IFRS and Auditor Choice: A Cross Country Analysis pdf693KB

• Muhammad Nurul Houqe, Te Herenga Waka—Victoria University of Wellington
• Tony van Zijl, Te Herenga Waka—Victoria University of Wellington
• Reza Monem, Griffith Business School, Griffith University, Brisbane

• No. 77 Copyright Law and the Digitisation of Cultural Heritage pdf3.9MB

• Susan Corbett, Te Herenga Waka—Victoria University of Wellington
• Mark Boddington, Te Herenga Waka—Victoria University of Wellington

• No. 76 The Influence of Board Structure on the Value of NZX Listed Firms and its Association With Growth Options pdf3.9MB

• Keitha Dunstan School of Business Bond University
• Trish Keeper, Te Herenga Waka—Victoria University of Wellington
• Thu Phuong Truong, Te Herenga Waka—Victoria University of Wellington
• Tony van Zijl, Te Herenga Waka—Victoria University of Wellington

• No. 75 Examining a Positive Psychological Role for Performance Measures pdf186KB

• David Marginson, Cardiff University, UK
• Laurie McAulay, Loughborough University, UK
• Melvin Roush, Pittsburg State University, USA
• Tony van Zijl, Te Herenga Waka—Victoria University of Wellington

• No. 74 Child Welfare’s Iron Cage: Managing Performance in New Zealand’s Child Welfare Agency pdf248KB

• Rodney Dormer, Te Herenga Waka—Victoria University of Wellington

• No. 73 The Classification of Capital and Revenue in Accounting and the Definition of Income in the Market-Place pdf375KB

• Kevin J. Holmes, Te Herenga Waka—Victoria University of Wellington
• Ewen McCann

• No. 72 Board Ethics and Auditor Choice – International Evidence pdf597KB

• Muhammad Nurul Houqe, Te Herenga Waka—Victoria University of Wellington
• Keitha Dunstan, Bond University
• AKM Waresul Karim,Saint Mary’s College of California
• Tony van Zijl, Te Herenga Waka—Victoria University of Wellington

• No. 71 Intergenerational Equity in Municipal Accounting: New Zealand 1910s pdf268KB

• Philip Colquhoun, Te Herenga Waka—Victoria University of Wellington

• No. 70 The Effect of Investor Protection and IFRS Adoption on Earnings Quality around the World pdf479KB

• Muhammad Nurul Houqe, Te Herenga Waka—Victoria University of Wellington
• Keitha Dunstan, Bond University
• AKM Waresul Karim,Saint Mary’s College of California
• Tony van Zijl, Te Herenga Waka—Victoria University of Wellington

• No. 69 The Impact of Default Risk on the BASU Measure of Accounting Conservatism pdf1.5MB

• Richard Zhe Wang, Te Herenga Waka—Victoria University of Wellington
• Ciarán Ó hÓgartaigh, University College, Dublin
• Tony van Zijl, Te Herenga Waka—Victoria University of Wellington

• No. 68 New Zealand’s Social Security Conventions: Merely Double Taxation Agreements in Reverse? pdf311KB

• Andrew Smith, Te Herenga Waka—Victoria University of Wellington

• No. 67 Creative Commons Licences: A Symptom Or a Cause? pdf197KB

• Susan Corbett, Te Herenga Waka—Victoria University of Wellington

• No. 66 Performance Measures and Short-Termism: An Exploratory Study pdf331KB

• David Marginson, Cardiff University
• Laurie McAulay, Loughborough University
• Melvin Roush, Pittsburg State University
• Tony van Zijl, Te Herenga Waka—Victoria University of Wellington

• No. 65 Institutional Investors and Corporate Governance: A New Zealand Perspectiv pdf180KB

• Aik Win Tan, Te Herenga Waka—Victoria University of Wellington
• Trish Keeper, Te Herenga Waka—Victoria University of Wellington

• No. 64 The Role of the Tripartite Audit Function in Securing Corporate Accountability pdf168KB

• Brenda A. Porter, Te Herenga Waka—Victoria University of Wellington

• No. 63 The Impact of New Zealand’s Statutory-Backed Continuous Disclosure Regime on Corporate Disclosure Behaviour pdf301KB

• Gerry Gallery, Queensland University of Technology, Australia
• Keitha Dunstan, Te Herenga Waka—Victoria University of Wellington
• Thu Phuong Truong, Te Herenga Waka—Victoria University of Wellington

• No. 62 How do Firms Manage their Earnings Forecast Strategy? A New Zealand Study pdf129KB

• Gerry Gallery, Queensland University of Technology, Australia
• Keitha Dunstan, Te Herenga Waka—Victoria University of Wellington
• Thu Phuong Truong, Te Herenga Waka—Victoria University of Wellington

• No. 61 A Risk-Focused Performance Management System Framework or Planning Change in Organisations Subject to Significant Environmental Pressures and Uncertainty pdf767KB

• Binh Bui, Chris Hunt and Carolyn Fowler, Te Herenga Waka—Victoria University of Wellington

• No. 60 Tax Design Insights from the New Zealand Goods and Services Tax (GST) Model pdf133KB

• Ian Dickson, Director, Burleigh Evatt Consulting, Wellington
• David White, Te Herenga Waka—Victoria University of Wellington

• No. 59 Can a Poll Tax Ever Be Acceptable? - Evidence from Colonial New Zealand pdf844KB

• Andrew Smith and Carolyn Fowler, Te Herenga Waka—Victoria University of Wellington

• No. 58 Tax and Volunteering: Empirical Evidence to Support Recommendations to Solve the Current Problems Surrounding the Tax Treatment of Volunteers’ Reimbursements and Honoraria in New Zealand pdf860MB

• Letisha Tan, David Dunbar and Carolyn Cordery, Te Herenga Waka—Victoria University of Wellington

• No. 57 Justice Hill and the Autopoiesis of Income Tax Law pdf199KB

• John Prebble, Te Herenga Waka—Victoria University of Wellington

• No. 56 Abus De Droit and the General Anti-Avoidance Rule of Income Tax Law: A Comparison of the Laws of Seven Jurisdictions and the European Community pdf255KB

• Zoë Prebble, Rapporteur with Séverine Baranger, Dennis Becher, Svenja Brandt, David Dunbar, Matthew Fountain, Franca Frenzel, David Pickup, Philip Postlewaite, Rebecca Prebble, Viktoria Preusker, Yves-Louis Sage, Lisa Tat, and John Prebble, Convener.

• No. 55 Identifying Decision Useful Information with the Matrix Format Income Statement pdf406KB

• Ann Tarca (University of Western Australia), Philip Brown (University of New South Wales and University of Western Australia), Phil Hancock (University of Western Australia), David Woodliff (University of Western Australia), Michael Bradbury (Massey University, Auckland) and Tony van Zijl (Victoria University of Wellington)

• No. 54 Why do Queensland Urban Water Entities Resist the Adoption of User Pays Pricing? pdf462KB

• Chris Hunt and Keitha Dunstan, Te Herenga Waka—Victoria University of Wellington

• No. 53 Can Budgetary Slack still Prevail within New Zealand’s New Public Management? pdf751KB

• John Bradshaw, Joanne Mills, Chris Hunt and Bhagwan Khanna, Te Herenga Waka—Victoria University of Wellington

• No. 52 Uncertainty, MCS and Firm Performance: Towards an Integrated Business Risk Focused Framework pdf433KB

• John Bradshaw, Binh Bui and Chris Hunt, Te Herenga Waka—Victoria University of Wellington

• No. 51 An Ethnographic Study of Annual General Meetings in Not-For-Profit Organisations pdf348KB

• Carolyn J. Cordery and Rachel F. Baskerville, Te Herenga Waka—Victoria University of Wellington

• No. 50 Mergers, International Affiliations and the Rise and Fall of a National Firm: Kendon Cox & Co 1908-1988 pdf1.7MB

• Binh Bui, Te Herenga Waka—Victoria University of Wellington

• No. 49 Financing, Accounting and Accountability in Colonial New Zealand: The Nelson School Society (1842-1852) pdf706KB

• Carolyn Fowler, Te Herenga Waka—Victoria University of Wellington

• No. 48 Sector-Neutral Accounting Standards: A Ten-Year Experiment pdf247KB

• Michael E. Bradbury, University of Auckland
• Rachel F. Baskerville, Te Herenga Waka—Victoria University of Wellington

• No. 47 Paying the Price of the Failure to Retain Legitimacy in a National Charity: The CORSO Story pdf386KB

• David Sutton, Carolyn J. Cordery and Rachel F. Baskerville, Te Herenga Waka—Victoria University of Wellington

• No. 46 Tylor's Legacy in International Accounting Research pdf239KB

• Rachel F. Baskerville, Te Herenga Waka—Victoria University of Wellington

• No. 45 Research on Financial Reporting by Defined Benefit Schemes pdf496KB

• Rachel F. Baskerville, Te Herenga Waka—Victoria University of Wellington

• No. 44 Does Darwin Belong in Business? The Danger and Comfort of the Evolutionary Metaphor pdf233KB

• Rachel F. Baskerville, Te Herenga Waka—Victoria University of Wellington
• Winnie O'Grady, University of Auckland

• No. 43 Icons of Repute: The Attribution of Lamarckian and Darwinian Evolutionary Mechanisms in Economics pdf223KB

• Rachel F. Baskerville, Te Herenga Waka—Victoria University of Wellington

• No. 42 A Game Theory Approach to Research on Lobbying Activities in Accounting Regulation: Benefits and Issues pdf401KB

• Rachel F. Baskerville, Te Herenga Waka—Victoria University of Wellington

• No. 41 New Zealand’s Thin Capitalisation Rules and the Adoption of International Financial Reporting Standards in New Zealand pdf351KB

• Les Nethercott, Monash University
• Andrew Smith, Te Herenga Waka—Victoria University of Wellington

• No. 40 Towards a Critical Accountability for Social and Environmental Accounting pdf435KB

• Pala Molisa, Te Herenga Waka—Victoria University of Wellington

• No. 39 Hallowed Treasures: Sacred, Secular and the Wesleyan Methodists in New Zealand 1819-1840 pdf2.3MB

• Carolyn J. Cordery, Te Herenga Waka—Victoria University of Wellington

• No. 38 Judicial Techniques for Controlling the New Zealand General Anti-avoidance Rule: A Case of Old Wine in New Bottles, from Challenge Corporation to Peterson pdf699KB

• David Dunbar, Te Herenga Waka—Victoria University of Wellington

• No. 37 Accounting Harmony, Neogramscian Disharmony: A New Zealand Perspective pdf668KB

• David Carter and Pala Molisa, Te Herenga Waka—Victoria University of Wellington

• No. 36 Auditor Independence and NAS: A Comparative Analysis of Selected Current Regulatory Frameworks pdf375KB

• Ainul Islam, Massey University
• Waresul Karim and Tony van Zijl, Te Herenga Waka—Victoria University of Wellington

• No. 35 A Simultaneous Equations Approach to Analysing the Relation Between Ownership Structure and Performance in Bangladesh pdf347KB

• Omar Al Farooque, University of Auckland
• Keitha Dunstan, Waresul Karim and Tony van Zijl, Te Herenga Waka—Victoria University of Wellington

• No. 34 Regulatory Change and the Quality of Compliance to Mandatory Disclosure Requirements: Evidence from Bangladesh pdf3.9MB

• Tanweer Hasan, Roosevelt University
• Waresul Karim, Te Herenga Waka—Victoria University of Wellington

• No. 33 The Role of Expectancy Theory and Observed Constituency Response Levels to Exposure Drafts in Accounting Standardsetting in New Zealand pdf275KB

• Rachel F. Baskerville, Te Herenga Waka—Victoria University of Wellington

• No. 32 Agency Theory and Trust Ownership of Shares pdf305KB

• David Emanuel, Auckland University Business School
• Tony van Zijl, Te Herenga Waka—Victoria University of Wellington

• No. 31 Cost Contribution Arrangements China and International Best Practice pdf233KB

• Kevin Holmes, Te Herenga Waka—Victoria University of Wellington
• Carin Holmes, Barrister and Solicitor, High Court of New Zealand

• No. 30 Does Regulatory Change Improve Financial Reporting Timeliness? Evidence from Bangladeshi Listed Companies pdf461KB

• Waresul Karim, Te Herenga Waka—Victoria University of Wellington
• Jamal Uddin Ahmed, Hoda Vasi Chowdhury & Co, Bangladesh

• No. 29 Measuring Service Performance Reporting Quality by New Zealand Universities using an Information Accessibility Index pdf306KB

• Jenny Alves and Keitha Dunstan, Te Herenga Waka—Victoria University of Wellington
• Paul Dunmore, Massey University

• No. 28 Due Process and the Adoption of IFRS in New Zealand pdf259KB

• Michael Bradbury, Unitec New Zealand
• Tony van Zijl, Te Herenga Waka—Victoria University of Wellington

• No. 27 The Pure Rate Variance pdf471KB

• John Bradshaw, Te Herenga Waka—Victoria University of Wellington
• Stephen Keef, Te Herenga Waka—Victoria University of Wellington
• Melvin Roush, Pittsburg State Universit

• No. 26 Provision of NAS and Auditor Independence: An Analysis using Informativeness of Earnings pdf301KB

• Ainul Islam, Massey University
• Mohammed Khaled, Waresul Karim and Tony van Zijl, Te Herenga Waka—Victoria University of Wellington

• No. 25 Hegemony, Stakeholder Salience and the Construction of Accountability in the Charity Sector pdf361KB

• Carolyn J. Cordery and Rachel F. Baskerville, Te Herenga Waka—Victoria University of Wellington

• No. 24 The Value Relevance of Information about Convertible Financial Instruments pdf338KB

• Helen Bishop, Unitec New Zealand
• Tony van Zijl. Te Herenga Waka—Victoria University of Wellington

• No. 23 The Annual General Meeting as an Accountability Mechanism pdf309KB

• Carolyn J. Cordery, Te Herenga Waka—Victoria University of Wellington

• No. 22 Depreciation and other Reserve Funds for Municipal Corporations - Other Voices in an Early Twentieth Century Accounting Debate pdf486KB

• Philip Colquhoun, Te Herenga Waka—Victoria University of Wellington

• No. 21 Determinants of IAS Disclosure Compliance in Emerging Economies: Evidence from Exchange Listed Companies in Bangladesh pdf354KB

• A K M Waresul Karim, Te Herenga Waka—Victoria University of Wellington
• Jamal Uddin Ahmed, Hoda Vasi Chowdury & Co., Bangladesh

• No. 20 Charity Financial Reporting Regulation: A Comparison of the United Kingdom and her Former Colony, New Zealand pdf354KB

• Carolyn Cordery & Rachel F. Baskerville, Te Herenga Waka—Victoria University of Wellington

• No. 19 Liberal Education - Perceptions of New Zealand Practicing Accountants pdf291KB

• Sue Malthus, Nelson Marlborough Institute of Technology
• Carolyn Fowler, Te Herenga Waka—Victoria University of Wellington

• No. 18 From Social Policy to Economic Policy: Taxation Incentives for Retirement Income Savings in New Zealand (1910 - 2005) pdf410KB

• Lisa Marriott & Carolyn Fowler, Te Herenga Waka—Victoria University of Wellington

• No. 17 Analysis of Change in Present Value Measurements pdf265KB

• John Bradshaw, Bhagwan Khanna, Melvin Roush & Tony van Zijl, Te Herenga Waka—Victoria University of Wellington

• No. 16 Deprival Value and Fair Value: A Reinterpretation and Reconciliation pdf243KB

• Tony van Zijl, Te Herenga Waka—Victoria University of Wellington
• Geoffrey Whittington, University of CambridgeNo.15 Democratizing Accounting Technologies: The Potential of the Sustainability Assessment Model (SAM)
• Judy Brown, Te Herenga Waka—Victoria University of Wellington
• Bob Frame, Landcare Research

• No. 14 Double Tax Agreements and the Arm’s Length Principle: The Safe Harbour Ratio in New Zealand’s Thin Capitalisation Rules pdf354KB

• Andrew Smith, Te Herenga Waka—Victoria University of Wellington
• Paul Dunmore, Massey University

• No. 13 A Historical Review of the CFC And FIF Regimes: Part 1 – 1987 to 1 December 2003 pdf472KB

• David Dunbar, Te Herenga Waka—Victoria University of Wellington

• No. 12 Competing Discourses in Social and Environmental Accounting: An Overview of the Conceptual Landscape pdf171KB

• Judy Brown & Michael Fraser, Te Herenga Waka—Victoria University of Wellington

• No. 11 The Case for the Use of International Reporting Standards In New Zealand: A Briefing Paper Prepared on Behalf of the New Zealand Securities Commission pdf420MB

• Keitha Dunstan, Te Herenga Waka—Victoria University of Wellington

• No. 10 Trans-Tasman Triangular Taxation Relief – Part Two pdf332MB

• David Dunbar, Te Herenga Waka—Victoria University of Wellington

• No. 9 Trans-Tasman Triangular Taxation Relief – Part One pdf429KB

• David Dunbar, Te Herenga Waka—Victoria University of Wellington

• No. 8 Practical Problems from Publication of the Commissioner’s Interpretation Guidelines pdf80KB

• John Prebble, Te Herenga Waka—Victoria University of Wellington

• No. 7 Fictions of Income Tax pdf93KB

• John Prebble, Te Herenga Waka—Victoria University of Wellington

• No. 6 Structural Flaws of Income as a Base for Taxation pdf96KB

• John Prebble, Te Herenga Waka—Victoria University of Wellington

• No. 5 Income Taxation: The New Zealand Minor Beneficiary Regime pdf161KB

• John Prebble, Te Herenga Waka—Victoria University of Wellington

• No. 4 Users of Local Government Annual Reports: An Exploratory Study pdf100KB

• Janet Mack & Christine Ryan, Queensland University of Technology
• Keitha Dunstan, Te Herenga Waka—Victoria University of Wellington

• No. 3 The Value of Public Sector Annual Reports and Annual Reporting Awards as a Signal of Management Performance pdf100KB

• Christine Ryan, Queensland University of Technology
• Keitha Dunstan, Te Herenga Waka—Victoria University of Wellington
• Jennet Brown, Department of Transport, Queensland Government

• No. 2 Local Body Rating of the Distribution Networks of Utility Companies: An Economic Analysis pdf135KB

• Lewis Evans, New Zealand Institute for the Study of Competition and Regulation
• Neil Quigley' Te Herenga Waka—Victoria University of Wellington

• No. 1 Capital Gains and the Capital Asset Pricing Model pdf80KB

• Martin Lally, Tony van Zijl, Te Herenga Waka—Victoria University of Wellington