Financial vulnerability is a critical issue for nonprofit sports clubs due to clubs' increasing costs and impediments to generating sufficient income. The first objective of this study is to derive a conceptual understanding of financial vulnerability for sports clubs by assessing three...

This set of 72 powerpoints have been used in undergraduate teaching as a guide to “The Landscape for Accounting Regulation in NZ” covering (1) Who makes the “rules”.(2) Who “polices” the “rules”? (3) What are the “rules”?It includes a brief discussion of:• Legislative...

The objective of this study is to demonstrate the degree to which debate about translation in the EU, and translation specifically of IFRS in the EU, generates both:• Deeply held convictions about language; and• Diversity of views on key issues even within translators into one language...

This paper reports on the findings of a series of experiments which investigated the perceived message in four different audit reports. The study involved 252 participants, 125 in New Zealand and 127 in the United Kingdom. In a between-groups design, the participants were allocated to four...

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...

When Hofstede published the book Culture's Consequences - International Differences in Work-Related Values in 1980, he established indices of culture; culture was to be a measurable variable in international business studies. Hofstede's theoretical basis is traced to a comparative approach...

There is a lack of consensus on the most appropriate methodological framework for studies of regulation and due process in order to provide robust outcomes and predictive potential. In addition to this diversity of approaches, research typically adopts a quot;single-event focusquot; to an...

This report present results of research on the failure of the inflation accounting standard in New Zealand in the early 1980s. Presentation of the results in three narratives highlight that any such research is a series of interlocking and overlapping events, and that narrative is a direct and...

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...