Private Bag 92019
Auckland, 1142
New Zealand
http://www.business.auckland.ac.nz
University of Auckland Business School
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Auditing, audit fees
Auditing, Audit fee research, Meta-analysis, Supply and demand attributes
accounting changes, debt contracting, efficient contracting theory, income tax accounting methods
Asset ownership, Asset specificity, Buildings, Economic organization, Efficiency versus opportunism, Off-balance-sheet financing, Ownership versus leasing, Organizational decision making, Organizational form
Accounting for income tax, COVID-19 tax relief, Deferred tax reversals, Depreciation on buildings
Economics of regulation, Crises and solutions, COVID-19 wage subsidy, Grants related to assets, Accounting for government grants, NZ IAS 20
State-owned enterprises, privatisation, performance, profitability, operating efficiency