New Zealand long enjoyed a situation where there was a tradition of well-exercised supervision of defined benefit schemes by the Government Actuary. Because superannuation schemes open to new members were deemed issuers by virtue of the 1997 amendments to the Financial Reporting Act, such...

This research explores how an oral history can inform our understanding of accounting partnership income allocation models. Forty oral history interviews of CPA firm partners indicated a widespread impact from unclear and instable role definitions in performance-based compensation arrangements....

The Big 4 accounting firms (previously Big 8, Big 6 and Big 5) have spread around the world and dominate the market for auditing services in most countries. Until relatively recently, this was not the case, and each country's accounting profession was led by local firms. The spread of these...

This study offers an examination of the decision and implementation in New Zealand of a personal property security regime based in North American Article 9 Models, with specific focus on the approach in force in Saskatchewan at that time. Subsequent to the New Zealand Personal Property...

Oral history reports are replete with discovery, an unexpected depth of emotion associated with recall, and the benefit of reflection some time after an event by those most intimately involved. A recent research project interviewing forty older partners in large accounting firms in New Zealand...

In the last fifteen years, many national standard setters have introduced differential reporting for small and medium enterprises (SMEs). Internationally, SMEs are a diverse and dynamic group which are described under broad characteristics in different countries. Acceptance and imposition of...

Accountability has been described as an institutional social practice to encourage stewardship reflection and as such it is a process that can be observed and reported upon. This paper describes observations of an accountability event, the Annual General Meeting (AGM), which has been largely...