School of Accountancy
Private Bag 102 904
Auckland
New Zealand
Massey University
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Audit committee, board characteristics, abnormal accruals
comprehensive income, matrix income statement, performance reporting, IASB
This is a Wiley-Blackwell Publishing paper. Wiley-Blackwell Publishing charges $42.00 .
File name: jifm.pdf Size: 193K
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sector-neutral,sector bending, public sector, New Zealand, accounting standard setting, IFRS hamonisation
Cost stickiness; Cost behavior; Forecasts; Municipal, Local Government
Key Audit Matters, Enhanced Auditor’s Report, Audit Fees, Audit Delay, Audit Quality, Disclosures, Value Relevance
Publishing, Reviewing, Financial Accounting, Research Methodology, Editing
File name: j-629X.pdf Size: 199K
Editing, Financial Accounting, Publishing, Research Methodology, Reviewing
Value Relevance, Comprehensive Income, Other Comprehensive Income, Asset Revaluations
Voluntary disclosure, Electric Utilities, Deregulation
Comprehensive Income, Income Volatility, Asset Revaluations, Risk, IFRS
FASB, Due Process, Dissenting Opinions, Content Analysis, Conceptual Framework
voluntary disclosure, cross-guarantees, group accounts
File name: abac.pdf Size: 222K
capital maintenance, asset measurement, IFRS, conceptual framework, other comprehensive income, recycling inflation accounting
sector neutral, public sector, IFRS
Earnings benchmarks, earnings management, ratio analysis, direct cash flows
audit fees, public sector, audit premium, self-selection, industry specialism
Local government elections, accountability, accrual accounting, planning, political markets
summary annual reports, concise reports, information load, readability, local government
Security Regulation, Enforcement, IFRS Adoption, Professional Judgment, Materiality
File name: jifm.pdf Size: 109K
File name: ACFI069.pdf Size: 92K
File name: abac.pdf Size: 84K
File name: ABAC108.pdf Size: 395K
analytic hierarchy process, audit risk, data envelopment analysis
File name: abac.pdf Size: 95K
File name: IJAU.pdf Size: 0K
audit fees, audit hours, audit structure, public sector
File name: j-1123.pdf Size: 119K
audit fee, audit committee, audit risk, public sector auditing
File name: ACFI.pdf Size: 0K
Accounting choice, Contracting costs, Costs and benefits, International Financial Reporting Standards adoption
Comprehensive income, Income volatility, Asset revaluations, Risk, IFRS
File name: JIFM.pdf Size: 0K
File name: acfi.pdf Size: 219K
File name: acfi.pdf Size: 239K
asymmetric cost behaviour, management forecasts, municipal, operating costs, resource adjustment costs, sticky costs
Audit fees, Public sector, Audit premium, Self‐selection, Industry specialist, City specialist
Comprehensive Income, Net Income, Adjusted Comprehensive Income, Volatility
IFRS, New Zealand, public sector entities, sector neutrality
