This study examines whether profit-sharing arrangements within accounting firms are associated with the riskiness of their client portfolios. Our results use unique data about the profit-sharing arrangements of the Big 8 firms during the period 1985 to 1994. We investigate whether there is a...

The objective of this study is to review the manner in which oral histories address the 'problem' of memory, and to use an example from a 2002 oral history project concerning accounting partnerships in New Zealand to illustrate aspects of this problem. Many of the interviewees in 2002 recalled...

This study of due process in New Zealand draws upon information concerning events from 1993 to 1996 that resulted in the revision of a newly approved financial reporting standard and the withdrawal of requirements for the disclosure of director remuneration. Traditional consultation processes...

There has been a problem of timeliness in the debate concerning the methodological and theoretical foundations for Hofstede's 'Cultures Consequences'. This research note was prepared with the objective of updating the debate regarding the validity of Hofstede's dimensions of culture. There are...

The continuation of accounting research utilising Hofstede's cultural indices suggests an absence of sufficient consideration for the reasons behind the rejection of such a universalist approach in anthropology and sociology. These reasons include the assumption of equating nation with culture...

Closure events impacting on class mobility may include mechanisms initiated by bodies other than the professional body. The research examines if the introduction of full-time study requirements at universities for aspiring accountants effectively introduced a closure mechanism in the accounting...

Charities are becoming more highly regulated worldwide and yet they are subject to diverse, country-specific, financial reporting standards. New Zealand is a jurisdiction that has treated all sectors alike in its approach to the financial regulation of charities, while the UK has, for some time,...

Robert Muldoon was Prime Minister of New Zealand for nine years from 1975, including those made turbulent by high inflation in the late 1970s. He was, by profession, an accountant. This study considers aspects of Muldoon's career and the accounting firm in which he worked, aspects of his life...

Universities world-wide experiencing reducing government financial support are seeking to satisfy financial shortfalls through alternative funding such as that from private contributors (especially alumni). When private corporations search for new funding streams, they turn to the internet,...