Rachel F. Baskerville

Victoria University of Wellington - School of Accounting and Commercial Law

Associate Professor

Faculty of Commerce and Administration

PO Box 600

Wellington

New Zealand

http://www.victoria.ac.nz/sacl/staff/rachel-baskerville.aspx

  • Victoria University of Wellington - School of Accounting and Commercial Law

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    • Tel: 006444636951
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SCHOLARLY PAPERS

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Scholarly Papers (98)

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1.

100 Questions (and Answers) About IFRS

Number of pages: 64 Posted: 25 Jan 2010 Last Revised: 31 Jul 2017
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 6,782 (1,303)
Citation 2

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questions, answers, IFRS

2.

Hofstede Never Studied Culture

Accounting, Organizations and Society, Vol. 28, No. 1, pp. 1-14, 2003
Number of pages: 14 Posted: 08 Aug 2008
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 1,731 (12,943)
Citation 6

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Hofstede, International accounting, universalism, anthropology, sociology

3.

Dangerous, Dominant, Dependent, or Definitive: Stakeholder Identification when the Profession Faces Major Transgressions

Accounting and the Public Interest, Vol. 4, pp. 24-42, 2004
Number of pages: 19 Posted: 12 Aug 2008 Last Revised: 18 Oct 2014
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 1,083 (26,355)

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NZSA, transgression analysis, Mitchel Agle and Wood stakeholder model, accounting profession, Nichols 1997, John Graham

4.

A Game Theory Approach to Research on Lobbying Activities in Accounting Regulation: Benefits and Issues

Downloads 865 ( 36,166)

A Game Theory Approach to Research on Lobbying Activities in Accounting Regulation: Benefits and Issues

Victoria University Centre for Accounting, Governance and Taxation Research Working Paper No. 42
Number of pages: 26 Posted: 29 Aug 2008
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 533 (67,616)

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game theory, standard setting, New Zealand, accounting

A Game Theory Approach to Research on Lobbying Activities in Accounting Regulation: Benefits and Issues

Victoria University Centre for Accounting, Governance and Taxation Research Working Paper No. 42
Number of pages: 26 Posted: 15 Aug 2008
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 332 (117,981)

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game theory, standard setting, New Zealand, accounting

5.

The Cultural Theory of (Accounting) History

Accounting & Business History Research Unit Annual Conference, Cardiff University, September 6-7, 2010
Number of pages: 11 Posted: 10 Sep 2010
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 673 (50,840)

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Cultural turn of history, Cultural Theory of History, accounting history

6.

The Impact of Globalization on Professional Accounting Firms: Evidence from New Zealand

Accounting History, Vol. 15, No. 3, 2010
Number of pages: 24 Posted: 10 Sep 2010
Rachel F. Baskerville and David Hay
Victoria University of Wellington - School of Accounting and Commercial Law and University of Auckland Business School
Downloads 469 (79,909)
Citation 1

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Accounting, globalization, mergers, New Zealand, professional firms

7.

Understanding the Significance of Revenue Diversification in Nonprofit Sports Clubs

Number of pages: 14 Posted: 02 Dec 2012
Carolyn J. Cordery and Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 466 (80,740)

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revenue concentration, revenue diversification, sports clubs, not-for-profit sector, non-profit sector

8.

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 - School of Accounting and Commercial Law
Downloads 454 (83,170)
Citation 2

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

9.

Small GAAP: A Large Jump for the IASB

10th Annual Conference for Financial Reporting and Business Communication, Cardiff, July 2006
Number of pages: 32 Posted: 31 Jul 2008 Last Revised: 15 Aug 2008
Carolyn J. Cordery and Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 383 (101,226)
Citation 1

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Small GAAP, SMEs, IASB, FRSSE

10.

A Research Note on Understandability, Readability and Translatability of IFRS

Number of pages: 13 Posted: 22 Dec 2014
Rachel F. Baskerville and Huw Rhys
Victoria University of Wellington - School of Accounting and Commercial Law and University of Wales, Aberystwyth - School of Management and Business
Downloads 301 (131,914)
Citation 1

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Understandability, Readability, Translatability, IFRS

11.

Crowdfunding: A Threat or Opportunity for University Research Funding?

Number of pages: 14 Posted: 25 Aug 2014
Rachel F. Baskerville and Carolyn J. Cordery
Victoria University of Wellington - School of Accounting and Commercial Law and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 299 (132,849)

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university, crowd funding, tertiaries

12.

The Experience of Deep Learning by Accounting Students

Number of pages: 26 Posted: 16 Dec 2011
Martin Turner and Rachel F. Baskerville
affiliation not provided to SSRN and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 296 (134,277)

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Accounting education, approach to learning, higher education, financial statement analysis, deep learning

13.

A Research Note: The Unfinished Business of Culture

Accounting, Organizations and Society, Vol. 30, No. 4, pp. 389-391, 2005
Number of pages: 3 Posted: 08 Aug 2008
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 293 (135,725)

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International accounting, Hofstede, culture

14.

Hegemony, Stakeholder Salience and the Construction of Accountability in the Charity Sector

Victoria University, Wellington, NZ, Centre for Accounting, Governance and Taxation Research Working Paper No. 25
Number of pages: 25 Posted: 06 Aug 2008 Last Revised: 19 Oct 2014
Carolyn J. Cordery and Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 263 (151,562)
Citation 9

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charity reporting, stakeholder salience, accountability

15.

The Evolution of Darwinism in Business Studies

Number of pages: 15 Posted: 31 Jul 2008
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 233 (170,653)

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Darwinism, Veblen, Stamp, Lamarkism

16.

Assessing Financial Vulnerability in Nonprofit Sports Organisations

Number of pages: 21 Posted: 10 Sep 2010
Carolyn J. Cordery and Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 217 (182,625)
Citation 2

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New Zealand, sports clubs, funding, nonprofits

17.

Financial Vulnerability in Football Clubs: Learning From Resource Dependency and Club Theories

Third Sector Review, Vol. 24, No. 1: 49-70, 2018
Number of pages: 22 Posted: 26 Mar 2018
Carolyn J. Cordery, Dalice Sim and Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law, University of Otago and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 210 (188,264)

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Financial Vulnerability; Financial Viability; Amateur Sports Finance; Club Theory; Resource Dependence Theory

18.

Globalization of Professional Accounting: The Big 8 Entering New Zealand

Business School, University of Exeter, Accounting Working Papers 06/06
Number of pages: 23 Posted: 10 Aug 2008 Last Revised: 15 Aug 2008
Rachel F. Baskerville and David Hay
Victoria University of Wellington - School of Accounting and Commercial Law and University of Auckland Business School
Downloads 207 (190,867)
Citation 1

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Globalization, accounting partnerships, human labour costs, Big 8, Big 4

19.

Assessment and Intrinsic Motivation

Number of pages: 24 Posted: 16 Dec 2011
Martin Turner and Rachel F. Baskerville
affiliation not provided to SSRN and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 192 (204,385)

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Accounting education, motivation, approach to learning, higher education, financial statement analysis

20.

Charity Financial Reporting Regulation: A Comparative Study of the UK and New Zealand

Accounting History, Vol. 12, No. 1, pp. 7-27, January 2007
Number of pages: 22 Posted: 06 Aug 2008 Last Revised: 15 Aug 2008
Carolyn J. Cordery and Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 185 (211,240)
Citation 3

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Charity regulation, financial reporting, New Zealand, Charity Commission

21.

Performance-Based Compensation: How an Oral History Can Inform Our Understanding of Accounting Partnership Income Allocation Models

Business School, University of Exeter, Accounting Working Paper No. 06/07
Number of pages: 25 Posted: 10 Aug 2008
Rachel F. Baskerville and John Beechey
Victoria University of Wellington - School of Accounting and Commercial Law and affiliation not provided to SSRN
Downloads 179 (217,370)
Citation 1

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New Zealand, Big 8, Big 4, accounting, income allocation, oral history, role definition, performance-based compensation

22.

Tylor's Legacy in International Accounting Research

Downloads 179 (217,370)

Tylor's Legacy in International Accounting Research

Victoria University Accounting and Commercial Law Working Paper No. 46
Number of pages: 15 Posted: 31 Jul 2008
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 146 (258,505)

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Hofstede, accounting, culture, Tylor, Galton

Tylor's Legacy in International Accounting Research

Working Paper No. 46
Number of pages: 15 Posted: 26 Apr 2012
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 33 (589,121)

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23.

Situating IFRS Translation in the EU within Speed Wobbles of Convergence

Downloads 178 (218,421)
Citation 1

Situating IFRS Translation in the EU within Speed Wobbles of Convergence

Number of pages: 22 Posted: 26 Mar 2012 Last Revised: 30 Oct 2019
Rachel F. Baskerville and Lisa Evans
Victoria University of Wellington - School of Accounting and Commercial Law and University of Stirling - Department of Accounting and Finance
Downloads 109 (322,035)

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IFRS translation, EU, accounting standards

Situating IFRS Translation in the EU within Speed Wobbles of Convergence

Number of pages: 22 Posted: 21 Feb 2012
Rachel F. Baskerville and Lisa Evans
Victoria University of Wellington - School of Accounting and Commercial Law and University of Stirling - Department of Accounting and Finance
Downloads 69 (428,059)
Citation 2

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EU, IFRS, translation

24.

Going Round in Circles, or the Spiral of Progress? Financial Reporting Regulation for Government and Public Sector in New Zealand

Number of pages: 20 Posted: 25 Aug 2014
Rachel F. Baskerville and Taylor Fairey
Victoria University of Wellington - School of Accounting and Commercial Law and Independent
Downloads 169 (228,257)
Citation 1

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New Zealand, IPSAS, accounting standards, public sector, whole of government

25.

Due Process Failure in Sector-Neutral Accounting Standard-Setting

Downloads 158 (241,626)
Citation 6

Due Process Failure in Sector-Neutral Accounting Standard-Setting

Financial Accountability & Management Vol. 18, No. 1, February 2002
Number of pages: 23 Posted: 10 Aug 2008
Rachel F. Baskerville and Sonja Pont Newby
Victoria University of Wellington - School of Accounting and Commercial Law and Institute of Chartered Accountants in Australia
Downloads 132 (279,932)

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accounting, standard-setting, sector neutral, due process, directors' remuneration, FRS-9

Due Process Failure in Sector-Neutral Accounting Standard-Setting

Number of pages: 23 Posted: 14 Nov 2002
Rachel F. Baskerville and Sonja Pont Newby
Victoria University of Wellington - School of Accounting and Commercial Law and Institute of Chartered Accountants in Australia
Downloads 26 (635,006)
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Due Process Failure in Sector‐Neutral Accounting Standard‐Setting

Financial Accountability & Management, Vol. 18, Issue 1, pp. 1-23, 2002
Number of pages: 23 Posted: 20 Aug 2013
Rachel F. Baskerville and Sonja Pont Newby
Victoria University of Wellington - School of Accounting and Commercial Law and Institute of Chartered Accountants in Australia
Downloads 0
Citation 1
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accounting, standard setting, sector neutral, due process, directors’ remuneration, FRS‐9

26.

The Role of Expectancy Theory and Observed Constituency Response Levels to Exposure Drafts in Accounting Standard-Setting in New Zealand

Victoria University, Wellington, NZ, Centre for Accounting, Governance and Taxation Research Working Paper Number 33
Number of pages: 27 Posted: 16 Aug 2008
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 148 (255,009)

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standard setting,constituency lobbying,Vroom, New Zealand, FRSB, SSAPs, FRSs

27.

Is it Turned on Now? - Reflections on Undertaking Oral History in Accounting

Number of pages: 15 Posted: 31 Jul 2008 Last Revised: 05 Oct 2017
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 146 (257,732)
Citation 1

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oral history, accounting

28.

An Analysis of the Value of Cash Flow Statements of New Zealand Pension Schemes

British Accounting Review, Vol. 39, No. 4, 2007
Number of pages: 9 Posted: 26 Jun 2008 Last Revised: 10 Aug 2008
Fawzi Laswad and Rachel F. Baskerville
Massey University and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 146 (257,732)

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Superannuation schemes, pension plans, fair-value earnings, cash flows, New Zealand

29.

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 - School of Accounting and Commercial Law
Downloads 137 (271,128)

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sector neutral, public sector, IFRS

30.

From Local to Global: Auckland Accounting Partnerships

Downloads 128 (285,354)
Citation 2

From Local to Global: Auckland Accounting Partnerships

CITY OF ENTERPRISE: PERSPECTIVES ON AUCKLAND BUSINESS HISTORY, Ian Hunter, Diana Morrow, eds., Auckland University Press, 2006
Number of pages: 14 Posted: 06 Aug 2008 Last Revised: 10 Aug 2008
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 92 (360,666)

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Accounting partnerships, Auckland, Clark Menzies, McCulloch Butler and Spence, Lawrence Anderson Buddle, Deloittes

From Local to Global: Auckland Accounting Partnerships

CITY OF ENTERPRISE: PERSPECTIVE ON AUCKLAND BUSINESS HISTORY, Ian Hunter, Diana Morrow, Auckland University Press, pp. 220-231
Number of pages: 12 Posted: 10 Nov 2009
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 36 (571,816)

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Auckland, accounting firms, business history

31.

A Very Private Matter: Anti-Nepotism Rules in Accounting Partnerships

Oral History in New Zealand, Vol. 18, pp. 13-17, 2006
Number of pages: 11 Posted: 10 Aug 2008
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 114 (310,323)

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nepotism, accounting partnerships, anti-nepotism, Big 8

32.

Chiefs and Big Men: The Utility of a Tribal Metaphor for Corporate Organizations

Number of pages: 33 Posted: 10 Nov 2009
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 112 (314,183)

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Big Men, metaphor, Chiefly systems, tribe

33.

Inaugural Lecture: '109 Voices: Translation Issues for Accounting Standards in the EU', Victoria University of Wellington, New Zealand

Number of pages: 23 Posted: 17 Aug 2011
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 103 (332,552)

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34.

Internet Pathways for Stakeholder Engagement and Accountability: Universities in the United Kingdom and Their Donors

Presented to the Accounting and Finance Association of Australia and New Zealand Annual Conference, Sydney, Australia
Number of pages: 20 Posted: 08 Aug 2008
Susan Ngan, Carolyn J. Cordery and Rachel F. Baskerville
The University of Western Australia, Victoria University of Wellington - School of Accounting and Commercial Law and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 102 (334,706)

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Accountability, universities, tertiary sector internet financial reporting

35.

Does Darwin Belong in Business? The Danger and Comfort of the Evolutionary Metaphor

Victoria University, Wellington, NZ, Centre for Accounting, Governance and Taxation Research Working Paper No. 44
Number of pages: 10 Posted: 02 Jul 2008 Last Revised: 02 Oct 2008
Rachel F. Baskerville and Winnie O'Grady
Victoria University of Wellington - School of Accounting and Commercial Law and University of Auckland Business School
Downloads 102 (334,706)
Citation 1

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Metaphor, Darwinism, IT survival of the fittest, Veblen, Stamp

36.

Why 'Talking Past Each Other' About Managerial Discretion Matters

Number of pages: 31 Posted: 10 Nov 2009
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 101 (336,918)

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managerial discretion, interdisciplinary, discretionary accruals

37.

Supporting Accounting Students to Read Before Class

Number of pages: 18 Posted: 16 Dec 2011
Martin Turner and Rachel F. Baskerville
affiliation not provided to SSRN and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 100 (339,131)

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Accounting education, motivation, approach to learning, higher education

38.

Small Charities in New Zealand: Responses to the New Financial Reporting Changes

Number of pages: 30 Posted: 26 Apr 2017
Rachel F. Baskerville, Carolyn J. Cordery and Josh Pells
Victoria University of Wellington - School of Accounting and Commercial Law, Victoria University of Wellington - School of Accounting and Commercial Law and Victoria University of Wellington - Victoria Business School
Downloads 96 (348,290)

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39.

The Perceived Message in the Audit Report – An Experimental Exploration

Number of pages: 15 Posted: 15 Dec 2011 Last Revised: 20 May 2018
Rachel F. Baskerville, Ciaran Ó Hogartaigh and Brenda A. Porter
Victoria University of Wellington - School of Accounting and Commercial Law, University College Dublin (UCD) - College of Business and Law and University of Exeter Business School - Department of Accounting
Downloads 90 (362,670)
Citation 3

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Length of Audit Report, Experimental Approach

40.

A Generous Interpretation of Collateral

Business School, University of Exeter, Accounting Working Paper No. 06/08
Number of pages: 18 Posted: 10 Aug 2008
Trish Keeper and Rachel F. Baskerville
Victoria University of Wellington and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 86 (372,936)

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North America Article 9 Models, race horses, stallions, leasehold property, Saskatchewan, New Zealand, Personal Property Securities Act 1999

41.

An Ethnographic Study of Annual General Meetings in Not-for-Profit Organisations

Victoria University, Wellington, NZ, Centre for Accounting, Governance and Taxation Research Working Paper No. 51
Number of pages: 26 Posted: 01 Apr 2008 Last Revised: 13 Aug 2008
Carolyn J. Cordery and Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 86 (372,936)

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Accountability, Annual General Meetings, Sensemaking

42.

Does the Douglas Cultural Framework Measure Up? A Review of its Utility in Business Research

Number of pages: 22 Posted: 02 May 2018
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 85 (375,688)

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Mary Douglas Cultural Framework, DCF, Accounting Research, Culture

43.

The Landscape for Accounting Regulation in NZ (Presentation Slides)

Number of pages: 72 Posted: 20 Nov 2015 Last Revised: 10 Jun 2018
Rachel F. Baskerville, Sendirella George and Katie Makale
Victoria University of Wellington - School of Accounting and Commercial Law, School of Accounting and Commercial Law and School of Accounting and Commercial Law
Downloads 85 (375,688)

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New Zealand, NZ, financial reporting, NZ IPSAS, NZ IFRS, tiers, Not for profit entities

44.

Changed Rules Theory and the Evolution of Accountancy - A Comment

Critical Perspectives on Accouting, Vol. 11, 2000
Number of pages: 7 Posted: 10 Aug 2008
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 75 (403,955)

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Social Darwinism, Changed rules theory, Darwinism, S.J.Gould

45.

Robert Muldoon, Accountant, Prime Minister

Fifth Accounting Historians Conference, Banff, August 2007
Number of pages: 12 Posted: 10 Aug 2008 Last Revised: 24 Apr 2018
Trish Keeper and Rachel F. Baskerville
Victoria University of Wellington and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 72 (413,140)

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Muldoon, NZSA, New Zealand Prime Minister

46.

Research on Financial Reporting by Defined Benefit Schemes

Victoria University Centre for Accounting, Governance and Taxation Research Working Paper No. 45
Number of pages: 38 Posted: 15 Aug 2008
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 67 (429,309)

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pension funds, superannuation, FRS 32, standard setting, New Zealand, accounting

47.

Paying the Price of the Failure to Retain Legitimacy in a National Charity: The CORSO Story

Victoria University Centre for Accounting, Governance and Taxation Research Working Paper No. 47
Number of pages: 31 Posted: 10 Aug 2008 Last Revised: 13 Aug 2008
David Sutton, Carolyn J. Cordery and Rachel F. Baskerville
Victoria University of Wellington, Victoria University of Wellington - School of Accounting and Commercial Law and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 61 (450,129)

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M40, H40, L29

48.

Icons of Repute: The Attribution of Lamarckian and Darwinian Evolutionary Mechanisms in Economics

Victoria University, Centre for Accounting, Governance and Taxation Research Working Paper No. 43
Number of pages: 23 Posted: 16 Aug 2008
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 59 (457,501)
Citation 1

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Paul David, Fable of the Keys, Margolis, Leibowitz, Stephen J. Gould, Qwerty, evolutionary economics

49.

OE Stories and Other Unexpected Outcomes in an Oral History Study of Partners from Large Professional Accounting Firms

Number of pages: 13 Posted: 10 Aug 2008
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 59 (457,501)
Citation 1

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Big 8, OE, New Zealand, accountants, travelling scholarships, IIANZ, NZSA

50.

Health Reforms in an Interdependent Environment: Dealing with the Laggards

Number of pages: 23 Posted: 16 Dec 2011
Carolyn J. Cordery and Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 57 (465,068)

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Resource dependency theory, primary health care reforms, nonprofit health providers, State health funders

51.

Size Matters: Financial Reporting by the IMF and World Bank

Working Paper 106
Number of pages: 35 Posted: 12 Oct 2016 Last Revised: 08 Jun 2017
Rachel F. Baskerville and Giuseppe Grossi
Victoria University of Wellington - School of Accounting and Commercial Law and University of Siena - Department of Business and Social Studies
Downloads 56 (468,795)

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52.

How Does the English of IFRS Challenge an International Student Cohort? Evidence from a Chinese Cohort

Working Paper 105
Number of pages: 33 Posted: 12 Oct 2016 Last Revised: 08 Jun 2017
Rachel F. Baskerville, Qingmei Xue and Huw Rhys
Victoria University of Wellington - School of Accounting and Commercial Law, Nanjing University - School of Business and University of Wales, Aberystwyth - School of Management and Business
Downloads 52 (484,449)

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53.

The Experience of Relevance Structure in an Accounting Course

Number of pages: 23 Posted: 16 Dec 2011
Martin Turner and Rachel F. Baskerville
affiliation not provided to SSRN and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 52 (484,449)
Citation 2

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Accounting education, relevance structure, approach to learning, higher education

54.

Surviving a Football Club Crisis: Focus Groups Talking

Centre for Accounting, Governance and Taxation Research Working Paper No. 104
Number of pages: 28 Posted: 12 Oct 2016
Rachel F. Baskerville and Carolyn J. Cordery
Victoria University of Wellington - School of Accounting and Commercial Law and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 50 (492,837)

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55.

Webs of Influence and Highways of Re-Colonization: The Case of Professional Bodies

Number of pages: 19 Posted: 31 Jul 2013
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 40 (538,431)
Citation 1

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Empire, re-colonization, accounting professional bodies

56.

Professional Closure by Proxy: The Impact of Changing Educational Requirements on Class Mobility for a Cohort of Big 8 Partners

Accounting History, Vol. 11, No. 3, pp. 289-317, 2006
Number of pages: 30 Posted: 06 Aug 2008
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 37 (553,507)

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accounting profession, class mobility, closure, education, full-time study

57.

Damage Report

Chartered Accountants Journal, Vol. 89, No. 3, pp. 38-39, 2010
Number of pages: 3 Posted: 05 Jul 2010
Shasa Halford, Carolyn J. Cordery and Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law, Victoria University of Wellington - School of Accounting and Commercial Law and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 35 (564,118)

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Economic Downturn, Impact of Recession on Nonprofits, New Zealand, Intellectually Handicapped Children New Zealand, IHC, The Royal New Zealand Foundation of the Blind, The Royal New Zealand Plunket Society

58.

On the Directional Asymmetry of Rhesus Macaque Forelimb Bones

American Journal of Physical Anthropology Vol 87, No. 4, pp. 497-478, 1992
Number of pages: 1 Posted: 10 Aug 2008
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 35 (564,118)

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Directional Asymmetry, Rhesus Macaque, ulna, humerus, forearm, male sex hormones, handedness

59.

A Cross-Cultural Initiative in University Second Year Accounting

Number of pages: 13 Posted: 20 Nov 2014
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 32 (580,320)

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CQ interventions, bicultural education

60.

Survey: Why Did the Survivors Survive in the Big 8 in New Zealand?

Number of pages: 26 Posted: 16 Aug 2008 Last Revised: 17 Nov 2014
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 28 (604,228)

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Big 8, differential survival of partnership organisation, partnership organization

61.

On Neandertal Pubic Length

Current Anthropology, Vol. 30, No. 4, pp. 482-486 August - October 1989
Number of pages: 8 Posted: 10 Aug 2008
Karen R. Rosenberg and Rachel F. Baskerville
affiliation not provided to SSRN and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 26 (617,082)

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Neandertal, Neaderthal, pubic bone length, maternal and neonate size, allometry

62.

A Health(y) Image in the Post-Managerialist Age

Asia-Pacific Interdisciplinary Research in Accounting Conference, Sydney, July 2010
Number of pages: 23 Posted: 13 Jun 2010 Last Revised: 17 Feb 2011
Carolyn J. Cordery and Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law and Victoria University of Wellington - School of Accounting and Commercial Law
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Accountability, primary health care, organisational identity, organisational metaphors

63.

Cash, Sinkholes and Sources. How are Community Sport and Recreation Organisations Funded and What are the Implications for Their Future Viability? Research Report 3: Financial Vulnerability Analysis

Number of pages: 21 Posted: 02 May 2018
Carolyn J. Cordery and Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law and Victoria University of Wellington - School of Accounting and Commercial Law
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sports clubs’ funding, modelling financial vulnerability, golf clubs, amateur football clubs

64.

Turf Wars or Missionary Zeal: IFRS, IFAC, The World Bank and the IMF

Routledge Companion to Accounting, Reporting and Regulation. Editors: Carien van Mourik and Peter Walton. Routledge: September 2013. Pages 453-470
Number of pages: 18 Posted: 02 May 2018
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
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Financial reporting UN, OECD, World Bank, IMF, standard setting

65.

Cash, Sinkholes and Sources. How are Community Sport and Recreation Organisations Funded and What are the Implications for Their Future Viability? Research Report 1: Golf Clubs

Number of pages: 60 Posted: 02 May 2018
Carolyn J. Cordery and Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 15 (695,583)
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golf clubs, financial sustainability, financial resilience, club capacities

66.

Financing Sports Organisations in New Zealand: The Impact of Governors’ Choices. A Report Prepared for Sport New Zealand 

Number of pages: 47 Posted: 16 Apr 2018
Carolyn J. Cordery and Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law and Victoria University of Wellington - School of Accounting and Commercial Law
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financing choices, sustainability, New Zealand, sports organisations

67.

When Neither Coaxing nor Coercion Works: A Historic Examination of Asset Valuation Debates in the GLAM Sector in New Zealand

Number of pages: 23 Posted: 29 Jul 2020
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
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GLAM, New Zealand, public sector, asset valuation, libraries, museums

68.

Cash, Sinkholes and Sources. How are Community Sport and Recreation Organisations Funded and What are the Implications for Their Future Viability? Research Report 2: Football Clubs

Number of pages: 59 Posted: 02 May 2018
Carolyn J. Cordery and Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 11 (727,218)
Citation 1

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amateur football clubs, Sport NZ, financial vulnerability

69.

The Effect of Accounting Firm Mergers on the Market for Audit Services: New Zealand Evidence

Abacus, Vol. 42, No. 1, pp. 87-104, March 2006
Number of pages: 18 Posted: 08 May 2006
Rachel F. Baskerville and David Hay
Victoria University of Wellington - School of Accounting and Commercial Law and University of Auckland Business School
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70.

Dimensions of CCA-1: An Oral History Study of the Failure of the Inflation Accounting Standard in New Zealand

MCom Thesis, VUW (1994)
Number of pages: 222 Posted: 03 May 2018
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
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Accounting Standard Setters, Accounting Standard Setting, Current Cost accounting, inflation accounting, oral history

71.

The Analysis of Temper in Earthenware from Archaeological Sites

Number of pages: 52 Posted: 04 May 2018
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
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Clay, Temper, Earthenware, Thailand, Archaeology

72.

Pelvic Dimensions: An Account of Studies of the Pelvis 1885-1988

Number of pages: 360 Posted: 25 Apr 2018
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
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Gender Studies, sexual dimorphism, pelvic studies, bipedalism, neaderthal, neadertal, pelvis, sexual determinism

73.

Submission to the 2019 New Zealand Review of Retirement Income Policies

Number of pages: 8 Posted: 29 Jul 2020
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
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New Zealand Superannuation, Pensions, Retirement Age

74.

Not Reporting a Profit: Constructing a Non‐Profit Organisation

Financial Accountability & Management, Vol. 27, Issue 4, pp. 363-384, 2011
Number of pages: 22 Posted: 20 Oct 2011
Carolyn J. Cordery, Rachel F. Baskerville and Brenda Porter
Victoria University of Wellington - School of Accounting and Commercial Law, Victoria University of Wellington - School of Accounting and Commercial Law and affiliation not provided to SSRN
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revenue recognition, non‐profit organisations, health care organisations

75.

Audit Expectation‐Performance Gap Revisited: Evidence from New Zealand and the United Kingdom. Part 2: Changes in the Gap in New Zealand 1989–2008 and in the United Kingdom 1999–2008

International Journal of Auditing, Vol. 16, Issue 3, pp. 215-247, 2012
Number of pages: 33 Posted: 11 Oct 2012
Brenda Porter, Ciaran Ó. hÓgartaigh and Rachel F. Baskerville
affiliation not provided to SSRN, affiliation not provided to SSRN and Victoria University of Wellington - School of Accounting and Commercial Law
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Audit expectation‐performance gap, reasonableness gap, deficient standards, deficient performance, society's expectations, monitoring auditors

76.

Audit Expectation‐Performance Gap Revisited: Evidence from New Zealand and the United Kingdom. Part 1: The Gap in New Zealand and the United Kingdom in 2008

International Journal of Auditing, Vol. 16, Issue 2, pp. 101-129, 2012
Number of pages: 29 Posted: 20 Jun 2012
Brenda Porter, Ciaran Ó Hogartaigh and Rachel F. Baskerville
affiliation not provided to SSRN, University College Dublin (UCD) - College of Business and Law and Victoria University of Wellington - School of Accounting and Commercial Law
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Audit, expectation gap, reasonableness gap, deficient standards gap, deficient performance gap, auditor monitoring, financial and audit awareness

77.

The Resonance of Rejection: A Study of the Failure of Inflation Accounting in New Zealand

Oral History in New Zealand, 10, pp. 16-20 (1988)
Posted: 30 May 2018
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law

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inflation accounting, CCA-1, oral history, standard setting

78.

Closet Skeketons: Re-Examining Ideas About Pelvic Inlet Shape

Proceedings of the 1989 Conference of the American Association of Physical Anthropologists
Posted: 23 May 2018
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law

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pelvis, dimorphism, sex differences, bipedalism, parturition, adaptation

79.

The Ischium/Pubic Index for Sex Determination from Fragmentary Pelvic Material in Prehistoric New Zealand Populations

New Zealand Journal of Archaeology, N.14, p.159-166, 1992
Posted: 17 May 2018
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law

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Ischium/Pubic Index, Sex Determination, New Zealand Prehistoric Skeletal Material

80.

Entering the Accounting Profession: The Operationalization of Ethnicity-Based Discrimination

Accounting, Auditing & Accountability Journal, Vol. 29 (8), pp.1342 – 1366
Posted: 02 May 2018
George Huang, Rachel F. Baskerville and Carolyn Fowler
Open Polytechnic of New Zealand, Victoria University of Wellington - School of Accounting and Commercial Law and Victoria University of Wellington

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Ethnicity, Accounting Profession, Mechanisms, Discrimination, Bourdieu’s Theory

81.

Three Models, One Goal: Assessing Financial Vulnerability in New Zealand Amateur Sports Clubs

Sport Management Review 16(2), 186-199
Posted: 02 May 2018
Carolyn J. Cordery, Dalice Sim and Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law, University of Otago and Victoria University of Wellington - School of Accounting and Commercial Law

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sports club, financial vulnerability, golf clubs, football clubs

82.

Ethnicity as Inclusion and Exclusion: Drawing on Concept and Practice in Accounting Research

Accounting, Auditing & Accountability Journal, Special Issue on ‘Operationalising Ethnicity in Accounting Research’, 2016, Vol. 29 (8), pp.1262 – 1269.
Posted: 18 Apr 2018
Rachel F. Baskerville, Kerry Jacobs, Vassili Joannides and Jeff Sissons
Victoria University of Wellington - School of Accounting and Commercial Law, UNSW Canberra School of Business, Independent and Victoria University of Wellington

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Ethnicity, Accounting Research, Aboriginal Australian Accountants, Mechanisms, Discrimination, Bourdieu’s Theory, Mary Douglas DCF

83.

Content and Context: ‘Fair’ Values in China

Accounting, Auditing & Accountability Journal 30(2): 352-376, 2017
Posted: 18 Apr 2018
Ferdinand Balfoort, Rachel F. Baskerville and Rolf Uwe Fuelbier
Independent, Victoria University of Wellington - School of Accounting and Commercial Law and University of Bayreuth

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China, IFRS, IASB, Transaction Cost Economics, Relational Contracting, Guānxì

84.

Accounting and Charities - An Introduction

Accounting History, 2016, Vol 21 (2-3), pp 139 - 143
Posted: 16 Apr 2018
Rachel F. Baskerville and Stefania Servalli
Victoria University of Wellington - School of Accounting and Commercial Law and University of Bergamo

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charities, accounting, financial reporting, history of charities

85.

Factors Motivating International Students Studying Overseas

International Journal of Learner Diversity and Identities 19(4):81-99
Posted: 16 Apr 2018
Shirley Gillett and Rachel F. Baskerville
University of Otago and Victoria University of Wellington - School of Accounting and Commercial Law

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Focus groups, motivation, international students

86.

How Students' Ethnicity Influences Their Respect for Teachers

Asian Review of Accounting, Vol 22 (2): 159 - 178, 2014
Posted: 03 Apr 2018
Elaine Rose Evans, Rachel F. Baskerville, Kate Wynn-Williams and Shirley Gillett
Macquarie University - Faculty of Business and Economics, Victoria University of Wellington - School of Accounting and Commercial Law, University of Otago - Department of Accountancy and Finance and University of Otago

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Student Ethnicity, Student Respect, Teacher Attributes, Teacher Behaviour

87.

Voices within the Winds of Change: The Demise of KMG Kendons

Accounting History, 19(1-2), 31-52, 2014
Posted: 02 Apr 2018
Rachel F. Baskerville, Binh Bui and Carolyn Fowler
Victoria University of Wellington - School of Accounting and Commercial Law, Victoria University of Wellington and Victoria University of Wellington

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Big 8, Accounting, Deinstitutionalisation, KMG Kendons, Professional Firms

88.

Accounting Historians Engaging with Scholars Inside and Outside Accounting: Issues, Opportunities and Obstacles

Accounting History, Volume 22 issue 4, pp. 403-424
Posted: 02 Apr 2018
Rachel F. Baskerville, Nieves Carrera, Delfina Gomes, Alessandro Lai and Lee D. Parker
Victoria University of Wellington - School of Accounting and Commercial Law, Universidad Carlos III de Madrid - Department of Business Administration, University of Minho - School of Economics and Management, University of Verona and RMIT University

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accounting, accounting history, accounting history research and publication, interdisciplinary accounting history

89.

Partnership Law and Its Spawn

Change Management: An International Journal, Volume 17, Issue 1
Posted: 29 Mar 2018
Kevin McMeeking, Rachel F. Baskerville and Dalice Sim
University of Exeter Business School - Department of Finance, Victoria University of Wellington - School of Accounting and Commercial Law and University of Otago

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LLP, Big 4, Limited Liability Partnerships, Audit Fees

90.

Researching Ethnicity in the Pacific Region

Pacific Accounting Review, Vol. 26, No. 3, 2014
Posted: 27 Mar 2018
Rachel F. Baskerville, Kate Wynn-Williams, Elaine Rose Evans and Shirley Gillett
Victoria University of Wellington - School of Accounting and Commercial Law, University of Otago - Department of Accountancy and Finance, Macquarie University - Faculty of Business and Economics and University of Otago

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ethnicity, Pacific, accounting, first language, culture

91.

Student Learning Preferences: International Students in Comparative Perspective

The International Journal of Learning, Volume 18, Issue 11, pp.155-176.
Posted: 27 Mar 2018
Shirley Gillett and Rachel F. Baskerville
University of Otago and Victoria University of Wellington - School of Accounting and Commercial Law

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stereotypes of student learning, learning approaches, university learning

92.

Colliding Worlds: Issues Relating to Language Translation in Accounting and Some Lessons from Other Disciplines

Abacus, Vol. 51, Issue 1, pp. 1-36, 2015
Number of pages: 36 Posted: 07 Mar 2015
Lisa Evans, Rachel F. Baskerville and Katariina Nara
University of Stirling - Department of Accounting and Finance, Victoria University of Wellington - School of Accounting and Commercial Law and The Online Froissart Project School of Modern Languages and Linguistics
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Language, Translation, Accounting regulation, Other disciplines

93.

The Darkening Glass: Issues for Translation of IFRS

Posted: 16 Aug 2011 Last Revised: 18 Aug 2011
Lisa Evans and Rachel F. Baskerville
University of Stirling - Department of Accounting and Finance and Victoria University of Wellington - School of Accounting and Commercial Law

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IFRS translation, EU, accounting standards, accounting textbooks

94.

Charity Transgressions, Trust and Accountability

Voluntas: International Journal of Voluntary and Nonprofit Organizations, Forthcoming
Posted: 15 Feb 2011
Carolyn J. Cordery and Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law and Victoria University of Wellington - School of Accounting and Commercial Law

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Accountability, Stakeholder Salience, Charities

95.

A Development Agenda, the Donor Dollar, and Voluntary Failure

Accounting, Business and Financial History, Vol. 20, No. 2, 2010
Posted: 10 Sep 2010 Last Revised: 17 Feb 2011
David Sutton, Carolyn J. Cordery and Rachel F. Baskerville
Victoria University of Wellington, Victoria University of Wellington - School of Accounting and Commercial Law and Victoria University of Wellington - School of Accounting and Commercial Law

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CORSO, New Zealand, Salamon's theory of voluntary failure

96.

Control or Collaboration? Contrasting Accountability Relationships in the Primary Health Care Sector

Accounting, Auditing and Accountability, Vol. 23, No. 6, 2010
Posted: 10 Sep 2010 Last Revised: 17 Feb 2011
Carolyn J. Cordery, Rachel F. Baskerville and Brenda A. Porter
Victoria University of Wellington - School of Accounting and Commercial Law, Victoria University of Wellington - School of Accounting and Commercial Law and University of Exeter Business School - Department of Accounting

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Management accountability, Health services, Non-profit organizations

97.

The Telling Power of CCA - A New Zealand Oral History

Accounting Historians Journal, Vol. 26, No. 1, pp. 1-26, 1999
Posted: 12 Aug 2008 Last Revised: 15 Aug 2008
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law

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New Zealand, inflation accounting, oral history, current cost accounting

98.

The Association between Partnership Financial Integration and Risky Audit Client Portfolios

Auditing: A Journal of Practice & Theory, Vol. 26, No. 2, 2007
Posted: 12 Aug 2008 Last Revised: 11 Nov 2009
Travis Hui Qiu, David Hay and Rachel F. Baskerville
Ernst & Young China, University of Auckland Business School and Victoria University of Wellington - School of Accounting and Commercial Law

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client portfolio risk, profit-sharing, accounting, Big 8, Big 4, partnerships

Other Papers (3)

Total Downloads: 410
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1.

'Three Men Came in for a Beer…'; Twenty One Limericks About Accountants, Articled Clerks, and Academics

Number of pages: 9 Posted: 27 Jun 2014
Rachel F. Baskerville and Huw Rhys
Victoria University of Wellington - School of Accounting and Commercial Law and University of Wales, Aberystwyth - School of Management and Business
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limerick, accountant, articled clerk, academic

2.

The Post-Human Turn of Accounting: Capital Market Efficiency with the Rise of Robo-Trading

Number of pages: 19 Posted: 22 Feb 2018 Last Revised: 07 Jul 2020
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 55 (411,998)

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post-human, algorithmic trading, robo-trading, accounting education

3.

'We Will Remember Them: A Photo Book to Keep'

Number of pages: 22 Posted: 13 Oct 2020
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
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Rachel Baskerville, family history, war stories