Michael E. Bradbury

Massey University

Professor

School of Accountancy

Private Bag 102 904

Auckland

New Zealand

  • Massey University

    • Email
    • Tel: 64 9 414 0800
    • Fax: 64 9 441 8133
SCHOLARLY PAPERS

39

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Top 6,468

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7,318

SSRN CITATIONS
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Top 11,991

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22

CROSSREF CITATIONS

68

Scholarly Papers (39)

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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
Massey University, National University of Singapore (NUS) - Department of Accounting and affiliation not provided to SSRN
Downloads 2,091 (7,547)
Citation 16

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Audit committee, board characteristics, abnormal accruals

2.

Identifying Decision Useful Information With the Matrix Format Income Statement

Downloads 980 ( 24,733)
Citation 12

Identifying Decision Useful Information With the Matrix Format Income Statement

Number of pages: 41 Posted: 16 Feb 2007
Ann Tarca, Philip R. Brown, Phil Hancock, David R. Woodliff, Michael E. Bradbury and Tony van Zijl
University of Western Australia, UWA Business School, M250, University of Western Australia, University of Western Australia, Massey University and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 977 (24,445)
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
Ann Tarca, David R. Woodliff, Phil Hancock, Philip R. Brown, Michael E. Bradbury and Tony van Zijl
University of Western Australia, University of Western Australia, University of Western Australia, UWA Business School, M250, Massey University and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 3 (716,228)
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3.

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 Massey University
Downloads 657 (43,230)
Citation 2

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

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
Massey University, National University of Singapore (NUS) and National University of Singapore (NUS) - Department of Accounting
Downloads 623 (46,183)

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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
Massey University and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 446 (70,349)
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
Massey University and Auckland University of Technology
Downloads 366 (88,735)
Citation 4

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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, Massey University and Massey University
Downloads 277 (120,924)

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

8.

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

Downloads 273 (122,284)
Citation 2

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

Number of pages: 24 Posted: 12 Sep 2011
Michael E. Bradbury
Massey University
Downloads 271 (122,590)

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Publishing, Reviewing, Financial Accounting, Research Methodology, Editing

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

Accounting & Finance, Vol. 52, Issue 2, pp. 343-358, 2012
Number of pages: 16 Posted: 21 Apr 2012
Michael E. Bradbury
Massey University
Downloads 2 (727,728)
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Editing, Financial Accounting, Publishing, Research Methodology, Reviewing

9.

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
Massey University and Massey University - Department of Accountancy
Downloads 239 (140,114)
Citation 3

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Voluntary disclosure, Electric Utilities, Deregulation

10.

Capital Maintenance in a Contemporary Context

Number of pages: 25 Posted: 23 Sep 2014 Last Revised: 09 Jul 2015
Michael E. Bradbury
Massey University
Downloads 174 (188,064)

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

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 Massey University
Downloads 165 (196,851)
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
Massey University and The University of Auckland Business School
Downloads 158 (204,215)

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

13.

Incentives for Non-Disclosure by Corporate Groups

Downloads 149 (214,502)

Incentives for Non-Disclosure by Corporate Groups

Number of pages: 45 Posted: 29 Jan 2008
Michael E. Bradbury, Graeme Dean and Frank Clarke
Massey University, The University of Sydney - Discipline of Accounting and University of Newcastle, Australia - Department of Accounting & Finance
Downloads 148 (216,098)

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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
Massey University, The University of Sydney - Discipline of Accounting and affiliation not provided to SSRN
Downloads 1 (741,968)
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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
Massey University and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 134 (233,603)

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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 Massey University
Downloads 122 (250,893)

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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
Massey University
Downloads 98 (292,480)

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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
Massey University, University of Auckland and Auckland University of Technology
Downloads 69 (360,769)
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
Massey University and Auckland University of Technology
Downloads 67 (366,509)
Citation 1

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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
Michael E. Bradbury, Ahsan Habib and Md. Borhan Uddin Bhuiyan
Massey University, Massey University - School of Accountancy and Massey University - School of Accountancy
Downloads 53 (410,994)

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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 Massey University
Downloads 35 (483,043)
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21.

Derivative Financial Instrument Use in Australia

Number of pages: 13 Posted: 23 Dec 2002
Henk Berkman, Michael E. Bradbury, Phil Hancock and Clare Innes
University of Auckland - Business School, Massey University, University of Western Australia and Murdoch University
Downloads 35 (483,043)
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22.

Implications for the Conceptual Framework Arising from Accounting for Financial Instruments

Number of pages: 10 Posted: 08 Jan 2004
Michael E. Bradbury
Massey University
Downloads 34 (487,737)
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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
Massey University and University of Auckland - Business School
Downloads 29 (512,845)
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analytic hierarchy process, audit risk, data envelopment analysis

24.

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, Massey University and UNITEC Institute of Technology - School of Accountancy, Law and Finance
Downloads 26 (529,604)
Citation 1
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25.

An Analysis of the IASB’s Dissenting Opinions

Number of pages: 19 Posted: 05 Mar 2020
Michael E. Bradbury and Julie Harrison
Massey University and The University of Auckland Business School
Downloads 9 (640,578)

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IASB, due process, dissenting opinions, qualitative characteristics

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
Massey University and Massey University
Downloads 2 (695,330)
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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, Massey University and University of Auckland Business School
Downloads 2 (695,330)
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audit fee, audit committee, audit risk, public sector auditing

28.

Insights into Accounting Choice from the Adoption Timing of International Financial Reporting Standards

Accounting & Finance, Vol. 57, pp. 255-276, 2017
Number of pages: 22 Posted: 05 Apr 2017
Warwick John Stent, Michael E. Bradbury and Jill Hooks
Massey University, Massey University and Massey University
Downloads 1 (707,621)
Citation 1
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Accounting choice, Contracting costs, Costs and benefits, International Financial Reporting Standards adoption

29.

The Volatility of Comprehensive Income and its Association with Market Risk

Accounting & Finance, Vol. 56, Issue 3, pp. 727-748, 2016
Number of pages: 22 Posted: 02 Sep 2016
Shahwali Khan and Michael E. Bradbury
Institute of Management Sciences - Peshawar and Massey University
Downloads 1 (707,621)
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Comprehensive income, Income volatility, Asset revaluations, Risk, IFRS

30.

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 Massey University
Downloads 1 (707,621)
Citation 1
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31.

The Effect of Political Visibility on Audit Effort and Audit Pricing

Accounting & Finance, Vol. 50, No. 4, pp. 921-939, December 2010
Number of pages: 19 Posted: 08 Nov 2010
Nives Botica Redmayne, Michael E. Bradbury and Steven F. Cahan
affiliation not provided to SSRN, Massey University and University of Auckland Business School
Downloads 1 (707,621)
Citation 1
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32.

An Analysis of the Reasons for the Asymmetries Surrounding Earnings Benchmarks

Accounting & Finance, Vol. 50, No. 3, pp. 529-554, September 2010
Number of pages: 26 Posted: 24 Aug 2010
Bruce K. Bennett and Michael E. Bradbury
affiliation not provided to SSRN and Massey University
Downloads 1 (707,621)
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33.

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
Massey University and University of Auckland

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

34.

Large Audit Firm Premium and Audit Specialisation in the Public Sector

Accounting & Finance, Vol. 57, Issue 3, pp. 657-679, 2017
Number of pages: 23 Posted: 06 Sep 2017
Michael E. Bradbury
Massey University
Downloads 0 (725,758)
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Audit fees, Public sector, Audit premium, Self‐selection, Industry specialist, City specialist

35.

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 Massey University

Abstract:

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Comprehensive Income, Net Income, Adjusted Comprehensive Income, Volatility

36.

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
Massey University and Victoria University of Wellington - Faculty of Commerce and Administration

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IFRS, New Zealand, public sector entities, sector neutrality

37.

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
Massey University, University of Auckland and ESSEC Business School

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38.

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
Massey University, University of Auckland - Business School and University of Auckland - Business School

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39.

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

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

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