Purpose – The paper aims to examine the disclosure practices of KiwiSaver retail schemes in New Zealand. The aim is to investigate the level of comparability of KiwiSaver disclosures in the annual reports provided to members. Design/methodology/approach – Using data from KiwiSaver annual...

This study addresses issues relating to accounting for fixed assets by municipalities - issues not previously discussed in the accounting history literature. The paper reveals the significance of the principle of intergenerational equity and the influence of user groups in the development of...

Accounting for fixed assets by municipalities has been discussed in the accounting history literature previously. This paper addresses two issues related to accounting for fixed assets not previously discussed; the influence of the principle of intergenerational equity on local government...

This paper expands our understanding of the introduction of new audit arrangements in the public sector by looking at three cases relating to the audit of local government. The first case saw the Audit Office replacing the elected auditors as the sole auditor of municipalities in 1886; the second...