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Content
November 2009, Volume 21, Issue 3
- 325-332 Bringing together local and metropolitan approaches in Pacific research
by Karen L. Nero
September 2009, Volume 21, Issue 2
- 88-103 Is there a “business case” for board diversity?
by Yi Wang & Bob Clift - 104-131 The effect of ownership concentration on CEO compensation‐firm performance relationship in New Zealand
by Haiyan Jiang & Ahsan Habib & Clive Smallman - 132-149 Balanced Scorecard practices amongst Thai companies: performance effects
by Kittiya Yongvanich & James Guthrie - 150-169 An introduction to the interaction between the universities and the Institute of Chartered Accountants of New Zealand
by Bernadette F. Devonport - 170-185 Education for an accounting profession
by Michael Gaffikin
May 2009, Volume 21, Issue 1
- 5-25 Testing for asymmetric effects in the accrual anomaly using piecewise linear regressions
by Kristen Anderson & Kerrie Woodhouse & Alan Ramsay & Robert Faff - 26-47 Perceptions of accounting: a qualitative New Zealand study
by Sue Malthus & Carolyn Fowler - 48-73 The moral awareness of future accounting and business professionals
by Elizabeth Gammie & Bob Gammie
September 2008, Volume 20, Issue 3
- 215-233 Droughts and big baths of Australian agricultural firms
by Pamela Kent & Reza Monem & Glenn Cuffe - 234-253 Does pre‐deal research reduce IPO underpricing?
by Kun Wang - 254-268 The relative ability of earnings and cash flow data in forecasting future cash flows
by Shadi Farshadfar & Chew Ng & Mark Brimble - 269-281 The participation of women in the New Zealand Institute of Chartered Accountants
by Bernadette F. Devonport
July 2008, Volume 20, Issue 2
- 85-93 Gender counts: “work”, “life” and identity in accounting practice and education
by Amanda Ball & Joanna Brewis - 94-101 University management practices, accounting, gender and institutional denial
by Fiona Anderson‐Gough & Rhoda Brown - 102-106 The emotional labour of accountancy
by Kenneth Strongman & Sarah Wright - 107-110 Being President, being myself
by Denise Bovaird - 111-137 New Zealand chartered accountants' work/family strategies and consequences for career success
by Rosalind H. Whiting - 138-157 “No time to stand and stare”
by Margaret Lightbody - 158-184 Work and work‐family values in accountancy
by Jean‐Marie See & Elizabeth H. Kummerow - 185-204 Exploring ourselves
by Kathryn Haynes & Anne Fearfull
May 2008, Volume 20, Issue 1
- 4-28 An empirical analysis of the NZX's price query system
by Alastair Marsden & Russell Poskitt & Cherry Wang - 29-48 Financial returns from new public management: a New Zealand perspective
by Belinda Luke - 49-62 Client industry audit expertise: towards a better understanding
by M. Kend - 63-74 Impact of prior content and meta‐cognitive knowledge on students' performance in an introductory accounting course
by Lin Mei Tan & Fawzi Laswad
May 2007, Volume 19, Issue 2
- 96-107 The cost of granting executive stock options with strike prices adjusted by the cost of capital
by Joe Cheung & Charles Corrado - 108-124 Return‐based investment strategies in the New Zealand stock market: momentum wins
by Abeyratna Gunasekarage & Hung Wan Kot - 125-152 Time budget pressure, auditors' personality type, and the incidence of reduced audit quality practices
by Leanne C. Gundry & Gregory A. Liyanarachchi - 153-164 The impact of audit firm industry differentiation on IPO underpricing
by Kun Wang & Michael S. Wilkins
February 2007, Volume 19, Issue 1
- 5-30 Management earnings forecasts in a continuous disclosure environment
by H. Chan & R. Faff & Y.K. Ho & A. Ramsay - 31-46 Product/service adoption strategies and bank customer accounting in Hong Kong
by Neale G. O'Connor & Cecilia L.K. Cheung - 47-67 Feasibility of using student subjects in accounting experiments: a review
by Gregory A. Liyanarachchi - 68-83 Target costing in New Zealand manufacturing firms
by Caleb J. Rattray & Beverley R. Lord & Yvonne P. Shanahan
July 2006, Volume 18, Issue 2
- 5-31 Economic Effects of the Decline in Defined Benefit Pension Funding from Surpluses to Deficits
by Gerry Gallery & Natalie Gallery - 32-46 Audit and Non‐Audit Fees: New Zealand Evidence
by Paul Dunmore & Yingxin Sarah Shao - 47-68 Board Characteristics, Audit Committee Characteristics and Abnormal Accruals
by Michael Bradbury & Y T Mak & S M Tan - 69-96 The Relative Effects of Elements of Internal Control on Auditors’ Evaluations of Internal Control
by Conor O’Leary & Errol Iselin & Divesh Sharma
March 2006, Volume 18, Issue 1
- 3-20 Valuing Employee Stock Options: Implications for the Implementation of NZ IFRS 2+
by Glenn Boyle & Stefan Clyne & Helen Roberts - 21-46 Factors or Characteristics? That is the Question
by Philip Gharghori & Howard Chan & Robert Faff - 47-69 The Impact of Disclosure Reform on Information Risk in NZX‐listed Stocks+
by Russel Poskitt & Peihong Yang - 70-89 The Impact of the PricewaterhouseCoopers Merger on Auditor‐Client Alignment
by Sumithira Thavapalan & Robyn Moroney & Roger Simnett - 90-122 The Connotative Meaning of Independence in Alternative Audit Contexts: An Exploratory Study
by Graeme Wines
July 2005, Volume 17, Issue 2
- 4-33 Recognition versus Disclosure: The Case of Land and Buildings’ Revaluations
by Kamran Ahmed & A. John Goodwin & Kim R. Sawyer - 34-52 NZ IAS 32: An Evaluation of the Potential Impact on Financial Reporting by Issuers of Convertible Financial Instruments
by Helen Bishop & Michael Bradbury & Tony van Zijl - 53-71 A Variance‐Ratio Test of the Random Walk Hypothesis for the New Zealand Share Market: 1980‐2001
by Peter Humphrey & David Lont - 72-102 Liberal Education ‐ Is it of Value to Practicing Accountants in New Zealand?
by Sue Malthus & Carolyn Fowler - 103-121 Board Composition and the Value of New Zealand Companies
by Duncan Orr & David Emanuel & Norman Wong - 122-151 The Role and Status of Accounting and Accountants in an Australian Government Trading Enterprise: A Stakeholder Approach
by Sujatha Perera & Jill McKinnon & Graeme Harrison
March 2005, Volume 17, Issue 1
- 3-36 The Efficacy of Auditors’ Going‐Concern Opinions Compared with a Temporal and an Atemporal Bankruptcy Risk Model: Analysing U.S Trade and Service Industry Failures 1974 ‐ 1988
by Patti Cybinski & Carolyn Windsor - 37-48 The Cost of Cooperative Ownership: Estimates of The Costs To Fonterra’s Farmer Owners
by Matthew Maher & David Emanuel - 49-78 The Balanced Scorecard: A New Zealand Perspective
by Beverley R Lord & Yvonne P Shanahan & Michelle J Gage - 79-93 The Impact of Not Amortizing Intangible Assets on Valuation Multiples
by Jilnaught Wong & Norman Wong
July 2004, Volume 16, Issue 2
- 1-22 Job‐Relevant Information and its Role with Task Uncertainty and Management Accounting Systems on Managerial Performance
by Vincent K. Chong - 23-44 Accounting‐Based Equity Valuation Techniques and the Value Relevance of Dividend Information: Empirical Evidence from Japan
by Ahsan Habib - 45-69 Audit Committee Membership ‐ A New Zealand Perspective
by Elizabeth Rainsbury
March 2004, Volume 16, Issue 1
- 31-56 An Exploratory Study of the Company Reorganisation Decision in Voluntary Administration
by James Routledge & David Gadenne - 57-76 What’s in a Name? Evidence on Corporate Name Changes from the Australian Capital Market
by Thomas Josev & Howard Chan & Robert Faff
February 2003, Volume 15, Issue 2
- 1-28 A Study of Uncertainty Expressions in Australian Accounting and Auditing Standards
by Jim Psaros & Chris Patel & Sriyani Warnakulasuriya - 29-50 To What Extent are R&D and Knowledge Spillovers Valued by the Market?
by Michael Fung - 51-76 Stock Market Interdependence: Evidence from Australia
by Leonard Chong & Michael Drew & Madhu Veeraraghavan
January 2003, Volume 15, Issue 1
- 1-15 An Investigation of the Relationship between Stated Fund Management Policy and Market Timing Ability
by Karen Benson & Peter Pope & Robert Faff - 17-48 The Influence of Organisational Commitment on the Use of Financial Measures for Performance Evaluation
by Chong M. Lau & Jefferson Ng - 49-74 The Adoption and Use of the Balanced Scorecard in New Zealand: A Survey of the Top 40 Companies
by BENJAMIN BLUNDELL & Hannah Sayers & Yvonne Shanahan
February 2002, Volume 14, Issue 2
- 1-31 Costing Counting and Comparability: Aspects of Performance Measurement in a Pathology Laboratory
by Necia France & Graham Francis & STEWART LAWRENCE & Sydney Sacks - 33-55 The Role of Feedback on the Relationship Between Budgetary Participation and Performance
by Vincent Chong & Kar Ming Chong - 57-99 Unspecified Operating Expense Disclosure Requirements in New Zealand. Has FRS 9 Made a Difference?
by David Lont - 97-133 The Efficacy of Professional Education Programmes in Developing Competencies: A Critical Assessment of the PAS Programme of the Institute of Chartered Accountants of New Zealand
by Elizabeth Rainsbury & Sidney Weil & Peter Oyelere
January 2002, Volume 14, Issue 1
- 1-22 The Expectations‐Performance Gap in Financial Reporting from the Perspective of Hong Kong Bank Loan Officers
by Marian Yew Jen Wu Tong & Gladie Lui & Albert Lew - 23-42 The Use of Dialectical Enquiry in an Accounting Course
by Martin Kelly & Howard Davey & Neil Haigh - 43-66 Traditional and Western Accounting Disclosure Models for Pacific Island Countries' Entities
by Alistair M. Brown & Greg Tower
February 2001, Volume 13, Issue 2
- 1-16 An Empirical Investigation of the Cross‐Industry Variation in Mean Reversion of Australian Stock Betas
by Robert Brooks & Robert Faff & Tom Josev - 17-34 The Rental Rate on Land, Revision Frequency and Inflation
by Martin Lally - 35-69 The Annual Reports of New Zealand Electricity Companies: Assessing Quality
by Jill Hooks & David Coy & Howard Davey - 71-102 An Analysis of Corporate Lobbying on Australia's ED 49,Accounting for Identifiable Intangible Assets
by Peter Gerhardy & Lisa Wyatt
January 2001, Volume 13, Issue 1
- 1-17 Style Analysis: Is it Useful in Analysing New Zealand Managed Trusts?
by Paul L. Gronewoller & Janet McLeod & Lawrence C. Rose - 19-32 Developing the Socio‐Political Skills of Accounting Students: A Mixed Synchronous and Asynchronous Learning Strategy
by Tony Tinker is at & Barbara Feknous - 33-57 The Effect Of Changes In The Audit Systems On Earnings Management Of Korean IPO Firms
by Soon Suk Yoon & June‐Bok Wee & Chang‐Hyun Baik & Gary A. Miller - 59-84 The Interactive Effects of Emphasis on Tight Budget Targets and Cost Control on Budgetary Performance
by Chong M. Lau
February 2000, Volume 12, Issue 2
- 1-35 Financial Leverage and Firm Response to Poor Performance
by Rosalind Whiting & Simon Gilkison - 37-64 Accounting Variables and Stock Returns: The Impact of Leverage
by Allan Hodgson & Peta Stevenson‐Clarke - 65-99 The Equity Premium Puzzle: New Zealand Evidence
by Robert Hibbard
January 2000, Volume 12, Issue 1
- 1-15 Environmental Accounting in the New Zealand Contracting Industry: Comments on the Use of Mail Survey Method
by Samuel Tung - 17-26 Environmental Accounting in the New Zealand Contracting Industry: Comments on the Use of Mail Survey Method — A Rejoinder
by Chris Guilding - 27-59 Forecast Accuracy and Bias in IPO Prospectuses: Recent New Zealand Evidence
by WEN‐HSI LYDIA HSU & David Hay & Sidney Weil - 61-77 A Test of a Two‐Factor ‘Market and Oil’ Pricing Model
by Robert Faff & TIMOTHY J. BRAILSFORD - 79-101 Classification of Foreign Operations For Financial Reporting
by Fawzi Laswad & Melvin Roush
January 1999, Volume 11, Issue 1/2
- 1-7 The Future of Accounting Education
by Warren Allen - 9-21 The Big‐5 in New Millennium: The Transition to Multidisciplinary Service Provision
by Paul Andon & Clinton Free - 23-27 Measurement and Imperialism in the ‘New Millennium’
by Jane Andrew - 29-34 Needed: Better Accounting Concepts
by Robert N. Anthony - 35-39 Research Agendas for the New Millennium: Celebrating Methodological Diversity
by Jane Broadbent - 41-48 Thoughts on Management Accounting and Strategy
by Michael Bromwich - 49-54 Future Disclosures
by Philip Brown - 55-65 Management Accounting — Beyond 2000
by Wai Fong Chua & Jane Baxter - 67-75 Accounting Education in the New Millennium: The Internet Challenges
by Roger Debreceny & Andy Lymer & G. Stevenson Smith & Clinton White - 77-88 The Managerial Roles of Accounting: A Value‐Adding Perspective for the New Millennium
by Alan Dunk - 89-96 The Future of Financial Reporting: Removing It from the Shadows
by Thomas Dyckman & Stephen Zeff - 97-111 Accounting, Transparency and the Culture of Spin: Re‐Orientating Accounting Communication in the New Millennium
by Sonja Gallhofer & Jim Haslam & STEPHEN MORROW & Robin Sydserff - 113-119 Accounting Expertise as the Millennium Turns
by Michael Gibbins - 121-130 Issues Facing New Zealand Standard Setters Going Into the 21st Century
by Liz Hickey & Mark Westwood - 131-136 Accounting in the New Millennium
by Patrick Hoiberg - 137-147 The Past is the Future: Constructing Public Sector Accountants
by Irvine Lapsley & Rosie Oldfield - 149-151 Financial Reporting: The Case for a New Global Model
by Nicholas Moore - 153-159 Corporate Reporting and the Internet: Vision, Reality, and Intervening Obstacles
by Vernon Richardson & Susan Scholz - 161-162 Responding to the Challenges of Change
by Sue Sheldon - 163-171 The Professional Accounting Body in the 21st Century: The Global Franchise
by Sivakumar Velayutham - 173-180 Desperately Seeking Synergy: Interdisciplinary Research in Accounting and Business History
by Simon Ville & Grant Fleming - 181-188 Trust in Financial Reporting
by Geoffrey Whittington - 189-192 A Japanese Way for 2000 Beyond the Bubble Crash
by Shozo Yamazaki is - 193-218 An Investigation of the Significance of Mandated Changes in Goodwill Amortisation Policy in Australia
by Ron Day & Neil Hartnett - 219-239 The Relation Between Annual Report Disclosures, Analysts' Earnings Forecasts and Analyst Following: Evidence From Singapore
by Li Li Eng & Hong Kiat Teo - 241-254 Interpretations of Probability Expressions: A Comparison Between Standard‐Setters and Accountants
by Fawzi Laswad & Y.T. Mak
January 1997, Volume 9, Issue 1
- 2-16 A Generalised Method Of Moments Test Of Mean Variance Efficiency In The Australian Stock Market
by R.W. Faff & S. Lau - 17-26 Review Ofpacific Accounting Review, 1988–96
by Sonja Gallhofer & Jim Haslam & Steven Cahan - 27-42 Compliance Costs Of Corporate Income Taxation In Malaysia, 1995
by A. Loh & M. Ariff & Z. Ismail & M. Shamsher & M. Ali - 43-50 A Note On The Expiration Day Price Effect In The Australian 90 Day Bank Accepted Bills Market
by B. Oliver & M. Tahir