Michael E. Bradbury

Unaffiliated Authors

United States

SCHOLARLY PAPERS

35

DOWNLOADS

8,219

SSRN CITATIONS

24

CROSSREF CITATIONS

55

Scholarly Papers (35)

1.

Board Characteristics, Audit Committee Characteristics and Abnormal Accruals

Number of pages: 29 Posted: 18 May 2004
Michael E. Bradbury, Yuen Teen Mak and S.M. Tan
Unaffiliated Authors, National University of Singapore (NUS) - Department of Accounting and affiliation not provided to SSRN
Downloads 2,147 (10,049)
Citation 17

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Audit committee, board characteristics, abnormal accruals

2.

Auditor, Client, and Investor Consequences of the Enhanced Auditor's Report

Number of pages: 42 Posted: 05 May 2018 Last Revised: 28 Sep 2019
Mazen Almulla and Michael E. Bradbury
BDO Auckland CBD and Unaffiliated Authors
Downloads 1,235 (23,706)
Citation 6

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Key Audit Matters, Enhanced Auditor’s Report, Audit Fees, Audit Delay, Audit Quality, Disclosures, Value Relevance

Identifying Decision Useful Information With the Matrix Format Income Statement

Number of pages: 41 Posted: 16 Feb 2007
University of Western Australia, UWA Business School, M250, University of Western Australia, University of Western Australia, Unaffiliated Authors and Victoria University of Wellington - Te Herenga Waka - Faculty of Commerce and Administration
Downloads 985 (32,353)
Citation 8

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comprehensive income, matrix income statement, performance reporting, IASB

Identifying Decision Useful Information with the Matrix Format Income Statement

Journal of International Financial Management & Accounting, Vol. 19, No. 2, pp. 184-217, Summer 2008
Number of pages: 34 Posted: 06 May 2008
University of Western Australia, University of Western Australia, University of Western Australia, UWA Business School, M250, Unaffiliated Authors and Victoria University of Wellington - Te Herenga Waka - Faculty of Commerce and Administration
Downloads 3 (898,222)

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4.

The Adoption and Structure of Executive Stock Option Plans

Number of pages: 37 Posted: 24 May 1999
Michael E. Bradbury, Janice C.Y. Ching and Yuen Teen Mak
Unaffiliated Authors, National University of Singapore (NUS) and National University of Singapore (NUS) - Department of Accounting
Downloads 631 (59,804)

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5.

Sector-Neutral Accounting Standards: A Ten-year Experiment

Victoria University, Wellington, NZ, Centre for Accounting, Governance and Taxation Research Working Paper No. 48
Number of pages: 20 Posted: 16 Aug 2008
Michael E. Bradbury and Rachel F. Baskerville
Unaffiliated Authors and Victoria University of Wellington - Te Herenga Waka - School of Accounting and Commercial Law
Downloads 461 (88,307)
Citation 2

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sector-neutral,sector bending, public sector, New Zealand, accounting standard setting, IFRS hamonisation

6.

Do Managers Forecast Asymmetric Cost Behavior?

Number of pages: 32 Posted: 15 Apr 2014 Last Revised: 23 Jun 2017
Michael E. Bradbury and Tom Scott
Unaffiliated Authors and Auckland University of Technology
Downloads 390 (107,161)
Citation 5

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Cost stickiness; Cost behavior; Forecasts; Municipal, Local Government

7.

Value Relevance of Comprehensive Income

2014 Financial Markets & Corporate Governance Conference
Number of pages: 45 Posted: 07 Jan 2014
Shahwali Khan, Michael E. Bradbury and Stephen M. Courtenay
Institute of Management Sciences - Peshawar, Unaffiliated Authors and Massey University
Downloads 295 (144,945)

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Value Relevance, Comprehensive Income, Other Comprehensive Income, Asset Revaluations

8.

Why You Don’t Get Published: An Editor’s View

Number of pages: 24 Posted: 12 Sep 2011
Michael E. Bradbury
Unaffiliated Authors
Downloads 279 (153,441)

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Publishing, Reviewing, Financial Accounting, Research Methodology, Editing

9.

Capital Maintenance in a Contemporary Context

Number of pages: 25 Posted: 23 Sep 2014 Last Revised: 09 Jul 2015
Michael E. Bradbury
Unaffiliated Authors
Downloads 277 (154,595)

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capital maintenance, asset measurement, IFRS, conceptual framework, other comprehensive income, recycling inflation accounting

10.

Annual Report Disclosures Surrounding the Restructuring of the Electric Utilities Industry

Number of pages: 33 Posted: 03 Apr 2003
Michael E. Bradbury and Jill Hooks
Unaffiliated Authors and Massey University - Department of Accountancy
Downloads 242 (176,650)
Citation 3

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Voluntary disclosure, Electric Utilities, Deregulation

11.

Risk Relevance of Comprehensive Income

2013 Financial Markets & Corporate Governance Conference
Number of pages: 24 Posted: 22 Dec 2012
Shahwali Khan and Michael E. Bradbury
Massey University and Unaffiliated Authors
Downloads 183 (228,518)
Citation 1

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Comprehensive Income, Income Volatility, Asset Revaluations, Risk, IFRS

12.

An Analysis of the FASB's Dissenting Opinions and the Conceptual Framework

Number of pages: 47 Posted: 12 Jul 2014
Michael E. Bradbury and Julie Harrison
Unaffiliated Authors and University of Auckland Business School
Downloads 180 (231,778)

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FASB, Due Process, Dissenting Opinions, Content Analysis, Conceptual Framework

Incentives for Non-Disclosure by Corporate Groups

Number of pages: 45 Posted: 29 Jan 2008
Michael E. Bradbury, Graeme Dean and Frank Clarke
Unaffiliated Authors, The University of Sydney - Discipline of Accounting and University of Newcastle, Australia - Department of Accounting & Finance
Downloads 155 (263,468)

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voluntary disclosure, cross-guarantees, group accounts

Incentives for Non-Disclosure by Corporate Groups

Abacus, Vol. 45, No. 4, pp. 429-454, December 2009
Number of pages: 26 Posted: 01 Dec 2009
Michael E. Bradbury, Graeme Dean and Frank L. Clarke
Unaffiliated Authors, The University of Sydney - Discipline of Accounting and affiliation not provided to SSRN
Downloads 2 (912,865)

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14.

The ‘NZ’ in 'NZ IFRS': Public Benefit Entity Amendments

Australian Accounting Review Forum, Vol. 18, No. 46, pp. 185-190, 2008
Number of pages: 6 Posted: 10 Nov 2009
Michael E. Bradbury and Rachel F. Baskerville
Unaffiliated Authors and Victoria University of Wellington - Te Herenga Waka - School of Accounting and Commercial Law
Downloads 139 (286,555)

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sector neutral, public sector, IFRS

15.

An Analysis of the Reasons for the Asymmetries Surrounding Earnings Benchmarks

Number of pages: 48 Posted: 06 Feb 2008
Bruce Bennett Bruce Bennett and Michael E. Bradbury
affiliation not provided to SSRN and Unaffiliated Authors
Downloads 125 (310,485)

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Earnings benchmarks, earnings management, ratio analysis, direct cash flows

16.

Large Audit Firm Premium and Audit Specialization in the Public Sector

Number of pages: 38 Posted: 29 Jul 2014
Michael E. Bradbury
Unaffiliated Authors
Downloads 101 (359,848)

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audit fees, public sector, audit premium, self-selection, industry specialism

17.

The Communication of Accounting Information in Summary Annual Reports

Number of pages: 33 Posted: 09 Mar 2018
Michael E. Bradbury, Pei‐Chi Kelly Hsiao and Tom Scott
Unaffiliated Authors, University of Auckland and Auckland University of Technology
Downloads 87 (395,051)
Citation 1

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summary annual reports, concise reports, information load, readability, local government

18.

The Association between Accounting Performance and Constituent Response in Political Markets

Number of pages: 32 Posted: 24 Jul 2014
Michael E. Bradbury and Tom Scott
Unaffiliated Authors and Auckland University of Technology
Downloads 69 (450,197)
Citation 3

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Local government elections, accountability, accrual accounting, planning, political markets

19.

IFRS Adoption - Evidence from a Regulator

8th Conference on Financial Markets and Corporate Governance (FMCG) 2017
Number of pages: 24 Posted: 22 Dec 2016
Unaffiliated Authors, Massey University - School of Accountancy and Massey Universityaffiliation not provided to SSRN
Downloads 62 (475,238)

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Security Regulation, Enforcement, IFRS Adoption, Professional Judgment, Materiality

20.

Capitalizing Non-Cancelable Operating Leases

Number of pages: 14 Posted: 12 Oct 2003
Bruce Bennett Bruce Bennett and Michael E. Bradbury
affiliation not provided to SSRN and Unaffiliated Authors
Downloads 42 (561,889)

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21.

Implications for the Conceptual Framework Arising from Accounting for Financial Instruments

Number of pages: 10 Posted: 08 Jan 2004
Michael E. Bradbury
Unaffiliated Authors
Downloads 34 (604,881)

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22.

Rules, Principles and Judgments in Accounting Standards

Abacus, Vol. 42, No. 2, pp. 189-204, June 2006
Number of pages: 16 Posted: 12 Jun 2006
Bruce Bennett Bruce Bennett, Michael E. Bradbury and Helen Prangnell
affiliation not provided to SSRN, Unaffiliated Authors and UNITEC Institute of Technology - School of Accountancy, Law and Finance
Downloads 29 (635,602)
Citation 1

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23.

An Application of Data Envelopment Analysis to the Evaluation of Audit Risk

Number of pages: 17 Posted: 15 Nov 2002
Michael E. Bradbury and Paul Rouse
Unaffiliated Authors and University of Auckland Business School
Downloads 29 (635,602)

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analytic hierarchy process, audit risk, data envelopment analysis

24.

An Analysis of the IASB’s Dissenting Opinions

Number of pages: 19 Posted: 05 Mar 2020
Michael E. Bradbury and Julie Harrison
Unaffiliated Authors and University of Auckland Business School
Downloads 24 (670,559)

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IASB, due process, dissenting opinions, qualitative characteristics

25.

Auditor Concentration, Auditor Choice and Audit Quality

Number of pages: 31 Posted: 29 Jun 2022
Michael E. Bradbury and Oksana Kim
Unaffiliated Authors and Minnesota State University
Downloads 7 (818,923)

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IFRS adoption; Russia; audit market concentration; auditor choice; accrual quality

26.

Audit Effort and Pricing Differences Among the Large Audit Firms: Evidence from a Public Sector Setting

International Journal of Auditing, Vol. 18, Issue 1, pp. 90-100, 2014
Number of pages: 11 Posted: 18 Feb 2014
Michael E. Bradbury and Nives Botica Redmayne
Unaffiliated Authors and Massey University
Downloads 3 (862,252)

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audit fees, audit hours, audit structure, public sector

27.

The Association between Audit Committees and Audit Fees in the Public Sector

International Journal of Auditing, Vol. 15, Issue 3, pp. 301-315, 2011
Number of pages: 15 Posted: 13 Oct 2011
Nives Botica Redmayne, Michael E. Bradbury and Steven F. Cahan
affiliation not provided to SSRN, Unaffiliated Authors and
Downloads 2 (875,112)

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audit fee, audit committee, audit risk, public sector auditing

28.

The Influence of Ownership Structure on Risk Management: Evidence from New Zealand State Owned Enterprises

Journal of International Financial Management & Accounting, Vol. 9, Issue 2, pp. 117-131, 1998
Number of pages: 15 Posted: 15 Apr 2014
Henk Berkman and Michael E. Bradbury
University of Auckland Business School and Unaffiliated Authors
Downloads 1 (889,430)
Citation 1

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29.

Was IFRS 16 Leases Necessary?

Posted: 11 Oct 2021
Michael E. Bradbury
Unaffiliated Authors

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Lease accounting, IFRS 16, constructive capitalisation, financial analysis

30.

Do Managers Forecast Asymmetric Cost Behaviour?

Australian Journal of Management, Vol. 43, No. 4, 2018
Posted: 10 Nov 2018
Michael E. Bradbury and Tom Scott
Unaffiliated Authors and University of Auckland

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asymmetric cost behaviour, management forecasts, municipal, operating costs, resource adjustment costs, sticky costs

31.

Volatility and Risk-Relevance of Comprehensive Income for Non-Financial Firms

Posted: 29 Nov 2010 Last Revised: 04 May 2011
Shahwali Khan and Michael E. Bradbury
Institute of Management Sciences - Peshawar and Unaffiliated Authors

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Comprehensive Income, Net Income, Adjusted Comprehensive Income, Volatility

32.

International Financial Reporting Standards and New Zealand: Loss of Sector Neutrality

Research in Accounting Regulation, Vol. 19, 2006
Posted: 28 Nov 2006
Michael E. Bradbury and Tony van Zijl
Unaffiliated Authors and Victoria University of Wellington - Te Herenga Waka - Faculty of Commerce and Administration

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IFRS, New Zealand, public sector entities, sector neutrality

33.

Investment Opportunity Set Influence on Goodwill Amortization

Asia-Pacific Journal of Accounting & Economics, Vol. 10 No. 1, June 2003
Posted: 22 Aug 2003
Michael E. Bradbury, Jayne M. Godfrey and Ping-Sheng Koh
Unaffiliated Authors, University of Auckland and ESSEC Business School

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34.

The Accuracy of Price-Earnings and Discounted Cash Flow Methods of IPO Equity Valuation

Posted: 16 Aug 2000
Michael E. Bradbury, Jason Ferguson and Henk Berkman
Unaffiliated Authors, University of Auckland Business School and University of Auckland Business School

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35.

Investment Opportunity Set Influence on Accounting Policies and Estimates: New Zealand Evidence

Posted: 14 Apr 1997
Michael E. Bradbury and Jayne M. Godrey
Unaffiliated Authors and University of Tasmania

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