Search

Search Results for Collection: Accountancy and Finance

Now showing items 1-10 of 22

Dysfunctional behaviour in the modern audit environment: the effect of time budget pressure and auditors’ personality type on reduced audit quality practices

Gundry, Leanne C (Dissertation, Bachelor of Commerce with Honours, 2006)

The nature of the audit environment means that users of financial statements have no way of assessing the quality of work that is carried out during an audit. Because of this, research is needed to determine what variables ...
Comparing predictor methods; the case of bankruptcy predictions

Sood, Ashvin Raj (Dissertation, Bachelor of Commerce with Honours, 1996)

The aim of this study was to compare three methods of bankruptcy prediction, which were Multivariate Discriminant Analysis, Logit Analysis and Artificial Neural Networks. The methods were compared based on their ability ...
Relevance and reliability: A trade-off?

Cocker, Antoinette L (Dissertation, Bachelor of Commerce with Honours, 2005)

According to the Statement of Concepts, two qualitative characteristics that financial accounting information should possess are relevance and reliability. There is a long-held belief that there is a trade-off relationship ...
Activity-based costing in New Zealand: An assessment of ABC users and non-users in the New Zealand firm environment

Moll, Sarah Elizabeth (Dissertation, Bachelor of Commerce with Honours, 2005)

This dissertation explores Activity-Based Costing (ABC) in the New Zealand firm environment. A questionnaire is distributed to users and non-users of ABC, in order to determine the differences between these two groups in ...
The impact of the business case for sustainable development upon New Zealand organisations

Simpson, Rebecca (Dissertation, Bachelor of Commerce with Honours, 2005)

Corporate social disclosure is the provision of information regarding the impact of an organisation upon the natural environment and society. There is no consensus in the literature as to why some organisations voluntarily ...
Management and decisions in a Tongan business context

Vena, `Utu' one (Dissertation, Master of Business, 2002)

Management and decision-making are functions that enable an organisation to perform effectively and efficiently. In addition, performance measures are the means for determining how effective and efficient the organisation ...
“The gold in the heads of scientists”: The metaphor of business and the establishment of the Crown Research Institutes

Poletti, E J (Dissertation, Master of Business, 2000)

Business and the business world were important sources of metaphors for reform of public sectors during the 1980s. This study examines the way one such metaphor---The Crown Research Institutes are businesses---was deployed ...
Financial performance: the motivation behind corporate social responsibility reporting

Lyon, David (Dissertation, Bachelor of Commerce with Honours, 2007)

Corporate Social Responsibility (CSR) reporting has become an increasing trend in the corporate world. It is a relatively new concept but has become a major research topic in the accounting profession. The motivations ...
Corporate financial reporting on the internet: Evidence from New Zealand companies

Wang, Yi (Dissertation, Master of Business, 2003)

In this thesis, I examine companies that list on the New Zealand Stock Exchange and distribute financial information via the Internet. The types of financial information published on the Internet by these companies are ...
Agency problems & audit pricing; a test of the free cash flow hypothesis: US evidence

Sun, Estelle Y (Dissertation, Bachelor of Commerce with Honours, 2006)

This study tests the hypothesis that firms with high free cash flow (FCF) and low growth opportunities have higher audit fees than other firms. This hypothesis is expected, given Jensen’s (1986) FCF theory that managers ...