OUR Archive is not currently accepting deposits from staff or students due to the upcoming migration to a new system. The new OUR Archive system will be available for thesis deposits on 1 May.
Search
Now showing items 1-10 of 46
Deinstitutionalization of Gender-Biased Employment Practices in New Zealand's Accountancy Workplaces
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 ...
Performance management: observations from empirical work
A review of field studies in Accounting, Organizations and Society and Management Accounting Research from 1990-2003 (in press) finds that there are few field studies that examine overall performance management processes ...
Oral and written communication apprehension in accounting students: curriculum impacts and impacts on academic performance
In the context of an accounting curriculum that has been significantly modified over the past decade in response to calls for skills development, this study investigates the impacts of curriculum on students’ levels of ...
The triple bottom line: how New Zealand companies measure up
Triple bottom line reporting involves the measurement, management and reporting of economic, environmental and social performance indicators in a single report. Over the past few years an increased number of New Zealand ...
Business makes a ‘journey’ out of ‘sustainability’: creating adventures in Wonderland?
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 ...
Governance regulatory changes, IFRS adoption, and New Zealand audit and non-audit fees: Empirical evidence
This study examines the association between overseas and New Zealand governance regulatory reforms in New Zealand public companies’ audit and non-audit fees. We state audit and non-audit fee models, and use temporal and ...
Student-led and teacher-led case presentations: further empirical evidence
The use of business case studies has been frequently promoted as a method for developing accounting graduates who are active, interdependent, and independent learners. The debate continues over the best method for using ...
Taking the oath: investor response to SEC certification
This study investigates the market response to the requirement that the principal executive and financial officer of an SEC registrant each state under oath that the firm’s annual and quarterly financial reports are ...
Managerial Incentives Behind Fixed Asset Revaluations: Evidence from New Zealand Firms
This study investigates the underlying management incentives of the upward fixed asset revaluation behaviour of New Zealand listed companies over the period 1999 to 2003.
Prior research conducted in Australia (e.g. Whittred ...
Earnings versus cash flows as predictors of future cash flows: New Zealand evidence
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]) ...