Otago University Research Archive
Browsing by Series "Accountancy Working Paper Series"
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Browsing by Series "Accountancy Working Paper Series"
Now showing items 1-20 of 52
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(Working Paper, 2010)Accounting practices and the role of auditors have been widely implicated in many corporate scandals. The accountants are likely to witness serious wrongdoings at their workplace, thus presenting them with a difficult ... -
(Working Paper, 2006)This paper extends the work of Weiss and Berney (2004), Clarke et al., (2003), Chambers (1980; 1999) and Schuetze, (2001) by developing the argument further that the current Generally Accepted Accounting Principles (GAAP) ... -
(Journal Article, International journal of Accounting Research, 2009, 2009)This paper discusses the development of accounting education in Cambodia and the recent formation of a professional accounting body in that country. The historical and political background and the structure of the Cambodian ... -
(Journal Article, International journal of Accounting Research, 2009, 2009)This paper discusses the development of accounting education in Cambodia and the recent formation of a professional accounting body in that country. The historical and political background and the structure of the Cambodian ... -
(Working Paper, 2005)The disclosure of minimum information required by law and accounting standards appears to be the status quo on corporate disclosure. This brings into question the fairness of corporate financial statements. The paper reports ... -
(Conference or Workshop Item (Seminar, Speech or Other Presentation), AAA 2007 Conference & AFAANZ 2007 Conference, 2007)This study finds that the agency problems of companies with high free cash flow (FCF) and low growth opportunities induce auditors of companies in the United States to raise audit fees to compensate for the additional ... -
(Conference or Workshop Item (Seminar, Speech or Other Presentation), AAA 2007 Conference & AFAANZ 2007 Conference, 2007)This study finds that the agency problems of companies with high free cash flow (FCF) and low growth opportunities induce auditors of companies in the United States to raise audit fees to compensate for the additional ... -
(Working Paper, 2010)This paper is the first of two articles that explores the workings of amoeba management. Kyocera, a Japanese manufacturer of ceramics and printing-related devices, first introduced amoeba management in the 1960s. On the ... -
(Working Paper, 2005)This paper provides a critical exploration of the ‘journey metaphor’ promoted in much business discourse on sustainability - in corporate reports and advertisements, and in commentators’ reports in the political and ... -
(Conference or Workshop Item (Paper), SEAANZ Conference,, 2009)Expanding on previous quantitative studies of business succession planning (BSP) by small and medium enterprises (SMEs) in New Zealand, this study provides qualitative data on the BSP process and the usefulness of Chartered ... -
(Conference or Workshop Item (Paper), SEAANZ Conference,, 2009)Expanding on previous quantitative studies of business succession planning (BSP) by small and medium enterprises (SMEs) in New Zealand, this study provides qualitative data on the BSP process and the usefulness of Chartered ... -
(Conference or Workshop Item (Paper), Spain, 2006 at the European Information System Conference, 2005)With the increasing focus on technology, the demand for the electronic provision of services is growing. Public sector organisations are beginning to consider whether they too should integrate technology into their operations, ... -
(Conference or Workshop Item (Paper), Spain, 2006 at the European Information System Conference, 2005)With the increasing focus on technology, the demand for the electronic provision of services is growing. Public sector organisations are beginning to consider whether they too should integrate technology into their operations, ... -
Deinstitutionalization of Gender-Biased Employment Practices in New Zealand's Accountancy Workplaces (Working Paper, 2007)Oliver (1992)'s model of deinstitutionalization was used to explore the changes in gender-biased employment practices that have occurred in New Zealand accountancy workplaces over the last twenty years. Evidence was gathered ... -
(Working Paper, 2008)Sixty-nine experienced New Zealand Chartered Accountants (CAs), displaying varying levels of family/work involvement were interviewed about their careers. The primary finding was that those with the least family responsibilities, ... -
(Working Paper, 2008)Sixty-nine experienced New Zealand Chartered Accountants (CAs), displaying varying levels of family/work involvement were interviewed about their careers. The primary finding was that those with the least family responsibilities, ... -
(Working Paper, 2006)In August 2002, in the aftermath of the corporate failures in the US (e.g., Enron and WorldCom) the New Zealand Institute of Chartered Accountants (NZICA formerly ICANZ) released a discussion document on ‘corporate ... -
(Working Paper, 2006)This study examines the predictive ability of earnings and reported cash flow measures (i.e., Cash Flow From Operations [CFFO], Cash Flow From Investing Activities [CFFIA], and Cash Flow From Financing Activities [CFFFA]) ... -
(Working Paper, 2006)An experimental survey design was used to test for the effect of gender and family structure of applicant, and firm affiliation of decision maker, in the decision to promote an audit senior to manager. Two hundred and ... -
(Working Paper, 2010)This study examines the editorial review processes of 40 main English-language accounting journals. It reports findings for individual journals, as well as clusters of journals that have been categorized by the geographical ...
Now showing items 1-20 of 52