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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122

Scholarly Papers (96)

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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 6,346 (980)
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 1,383 (13,128)
Citation 1

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Hofstede, International accounting, universalism, anthropology, sociology

3.

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

Downloads 828 ( 28,181)

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 524 (51,258)

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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 304 (98,178)

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game theory, standard setting, New Zealand, accounting

4.

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 651 (39,050)

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

5.

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 486 (57,037)

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

6.

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 441 (64,309)
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sector-neutral,sector bending, public sector, New Zealand, accounting standard setting, IFRS hamonisation

7.

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 411 (70,031)
Citation 1

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Accounting, globalization, mergers, New Zealand, professional firms

8.

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
Aston University and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 370 (79,157)
Citation 1

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Small GAAP, SMEs, IASB, FRSSE

9.

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 277 (109,158)

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International accounting, Hofstede, culture

10.

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 Aston University
Downloads 276 (109,593)

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university, crowd funding, tertiaries

11.

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 269 (112,569)

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

12.

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 244 (124,510)
Citation 1

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Understandability, Readability, Translatability, IFRS

13.

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
Aston University and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 241 (126,103)

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

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
Aston University and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 237 (128,196)
Citation 2

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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 215 (140,972)
Citation 1

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Darwinism, Veblen, Stamp, Lamarkism

16.

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 200 (150,838)
Citation 1

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

17.

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
Aston University and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 175 (170,413)
Citation 1

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Charity regulation, financial reporting, New Zealand, Charity Commission

18.

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 172 (172,985)

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

19.

Tylor's Legacy in International Accounting Research

Downloads 168 (176,615)

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 143 (202,522)

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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 25 (505,334)

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20.

Assessing Financial Vulnerability in Nonprofit Sports Organisations

Number of pages: 21 Posted: 10 Sep 2010
Carolyn J. Cordery and Rachel F. Baskerville
Aston University and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 165 (179,309)
Citation 2

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New Zealand, sports clubs, funding, nonprofits

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 165 (179,309)
Citation 1

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

22.

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 157 (187,068)

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

23.

Due Process Failure in Sector-Neutral Accounting Standard-Setting

Downloads 157 (187,068)
Citation 5

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 131 (217,562)

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

Due Process Failure in Sector-Neutral Accounting Standard-Setting

Financial Accountability and Management, Vol. 18, pp. 1-23, 2002
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 (499,312)
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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
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accounting, standard setting, sector neutral, due process, directors’ remuneration, FRS‐9

24.

Situating IFRS Translation in the EU within Speed Wobbles of Convergence

Downloads 154 (190,119)
Citation 1

Situating IFRS Translation in the EU within Speed Wobbles of Convergence

Number of pages: 22 Posted: 26 Mar 2012 Last Revised: 05 Apr 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 94 (276,487)

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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 60 (359,577)
Citation 1

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EU, IFRS, translation

25.

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 141 (204,311)

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

26.

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 139 (206,684)
Citation 1

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oral history, accounting

27.

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 133 (214,252)

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sector neutral, public sector, IFRS

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 132 (215,550)

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

29.

From Local to Global: Auckland Accounting Partnerships

Downloads 120 (231,686)
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 86 (292,890)

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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 34 (457,267)

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Auckland, accounting firms, business history

30.

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 106 (253,281)

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Big Men, metaphor, Chiefly systems, tribe

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 105 (254,982)

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nepotism, accounting partnerships, anti-nepotism, Big 8

32.

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 99 (265,338)

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33.

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, Aston University and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 99 (265,338)

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Accountability, universities, tertiary sector internet financial reporting

34.

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 95 (272,561)

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Accounting education, motivation, approach to learning, higher education

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 affiliation not provided to SSRN
Downloads 91 (280,146)
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 88 (286,160)

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managerial discretion, interdisciplinary, discretionary accruals

37.

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 85 (292,484)

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

38.

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
Aston University and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 81 (301,154)

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Accountability, Annual General Meetings, Sensemaking

39.

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 70 (327,455)

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

40.

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, Aston University and Victoria University of Wellington - Victoria Business School
Downloads 68 (332,665)

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41.

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 68 (332,665)

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Muldoon, NZSA, New Zealand Prime Minister

42.

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 (335,310)

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

43.

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 64 (343,383)
Citation 1

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Length of Audit Report, Experimental Approach

44.

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
Aston University, University of Otago and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 63 (346,161)

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

45.

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 58 (360,585)
Citation 1

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

46.

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 58 (360,585)
Citation 1

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

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, Aston University and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 58 (360,585)

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M40, H40, L29

48.

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
Aston University and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 52 (379,515)

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

49.

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 51 (382,788)
Citation 2

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

50.

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 49 (389,491)

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51.

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 47 (396,372)

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

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 44 (407,031)

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53.

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 36 (438,248)
Citation 1

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Empire, re-colonization, accounting professional bodies

54.

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 36 (438,248)

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

55.

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, Aston University and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 35 (442,411)

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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

56.

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 32 (455,379)

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

57.

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 Aston University
Downloads 30 (464,796)

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58.

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 29 (469,590)

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CQ interventions, bicultural education

59.

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 26 (485,046)

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Big 8, differential survival of partnership organisation, partnership organization

60.

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 24 (496,069)

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

61.

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
Aston University and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 22 (507,374)

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Accountability, primary health care, organisational identity, organisational metaphors

62.

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 21 (513,200)

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Mary Douglas Cultural Framework, DCF, Accounting Research, Culture

63.

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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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
Aston University and Victoria University of Wellington - School of Accounting and Commercial Law
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golf clubs, financial sustainability, financial resilience, club capacities

66.

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
Aston University 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

67.

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

68.

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

69.

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
Aston University and Victoria University of Wellington - School of Accounting and Commercial Law
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amateur football clubs, Sport NZ, financial vulnerability

70.

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

71.

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
Aston University and Victoria University of Wellington - School of Accounting and Commercial Law
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financing choices, sustainability, New Zealand, sports organisations

72.

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
Aston University, 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

73.

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

74.

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

75.

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

76.

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

77.

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

78.

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

79.

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
Aston University, 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

80.

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

81.

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

82.

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

83.

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

84.

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

85.

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

86.

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

87.

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

88.

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

89.

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

90.

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

91.

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

92.

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

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Accountability, Stakeholder Salience, Charities

93.

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, Aston University and Victoria University of Wellington - School of Accounting and Commercial Law

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

94.

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
Aston University, 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

95.

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

96.

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 (1)

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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