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

SCHOLARLY PAPERS

70

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CITATIONS
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36

Scholarly Papers (70)

1.

100 Questions (and Answers) About IFRS

Number of pages: 64 Posted: 25 Jan 2010 Last Revised: 17 May 2015
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 4,584 (878)
Citation 1

Abstract:

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 849 (14,492)
Citation 15

Abstract:

Hofstede, International accounting, universalism, anthropology, sociology

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 509 (42,689)

Abstract:

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 279 (87,656)

Abstract:

game theory, standard setting, New Zealand, accounting

4.

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 357 (58,615)
Citation 1

Abstract:

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

5.

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 332 (65,806)
Citation 1

Abstract:

Small GAAP, SMEs, IASB, FRSSE

6.

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 228 (95,930)

Abstract:

International accounting, Hofstede, culture

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 219 (86,773)

Abstract:

Accounting, globalization, mergers, New Zealand, professional firms

8.

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 183 (105,312)

Abstract:

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

9.

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 169 (103,475)
Citation 1

Abstract:

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

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 139 (171,131)

Abstract:

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 24 (430,488)

Abstract:

11.

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 156 (137,997)
Citation 1

Abstract:

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

12.

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 154 (150,048)

Abstract:

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

13.

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 153 (146,084)
Citation 1

Abstract:

Charity regulation, financial reporting, New Zealand, Charity Commission

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 126 (185,146)
Citation 5

Abstract:

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 (419,765)
Citation 5

Abstract:

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 5

Abstract:

accounting, standard setting, sector neutral, due process, directors’ remuneration, FRS‐9

15.

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 150 (128,616)

Abstract:

charity reporting, stakeholder salience, accountability

16.

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 142 (167,776)
Citation 1

Abstract:

New Zealand, sports clubs, funding, nonprofits

17.

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 140 (101,707)

Abstract:

university, crowd funding, tertiaries

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 79 (256,488)

Abstract:

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 55 (312,808)

Abstract:

EU, IFRS, translation

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 130 (162,134)

Abstract:

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

20.

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 130 (173,697)
Citation 1

Abstract:

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

21.

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 128 (134,600)

Abstract:

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

22.

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 125 (178,988)

Abstract:

sector neutral, public sector, IFRS

23.

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

Number of pages: 17 Posted: 31 Jul 2008
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 125 (180,049)

Abstract:

oral history, accounting

24.

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 123 (183,384)

Abstract:

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

25.

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 122 (126,857)

Abstract:

Darwinism, Veblen, Stamp, Lamarkism

26.
Downloads 113 (200,335)
Citation 1

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 81 (252,564)
Citation 1

Abstract:

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 32 (391,253)
Citation 1

Abstract:

Auckland, accounting firms, business history

27.

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 89 (229,523)

Abstract:

Accountability, universities, tertiary sector internet financial reporting

28.

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 87 (127,454)

Abstract:

Understandability, Readability, Translatability, IFRS

29.

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 81 (170,699)

Abstract:

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

30.

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 77 (237,763)

Abstract:

Accounting education, motivation, approach to learning, higher education

31.

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 77 (244,802)

Abstract:

managerial discretion, interdisciplinary, discretionary accruals

32.

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 77 (227,867)
Citation 1

Abstract:

nepotism, accounting partnerships, anti-nepotism, Big 8

33.

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 75 (252,266)

Abstract:

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

34.

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 73 (226,282)

Abstract:

Big Men, metaphor, Chiefly systems, tribe

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 73 (252,266)
Citation 1

Abstract:

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

36.

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 72 (234,381)

Abstract:

37.

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 68 (260,031)

Abstract:

Accountability, Annual General Meetings, Sensemaking

38.

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 62 (288,362)

Abstract:

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

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 62 (276,962)

Abstract:

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

40.

Robert Muldoon, Accountant, Prime Minister

Fifth Accounting Historians Conference, Banff, August 2007
Number of pages: 12 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 59 (286,021)

Abstract:

Muldoon, NZSA, New Zealand Prime Minister

41.

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 51 (308,328)
Citation 1

Abstract:

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

42.

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 51 (308,328)

Abstract:

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

43.

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 50 (308,328)

Abstract:

M40, H40, L29

44.

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 40 (337,159)

Abstract:

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

45.

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 30 (381,974)

Abstract:

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

46.

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 28 (381,974)
Citation 1

Abstract:

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

47.

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 27 (322,269)

Abstract:

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

48.

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 25 (385,973)

Abstract:

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

49.

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 21 (412,825)

Abstract:

Big 8, differential survival of partnership organisation, partnership organization

50.

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 17 (443,441)

Abstract:

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

51.

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 15 (448,519)

Abstract:

Accountability, primary health care, organisational identity, organisational metaphors

52.

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 13 (412,825)

Abstract:

CQ interventions, bicultural education

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 13 (398,843)

Abstract:

Empire, re-colonization, accounting professional bodies

54.

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
Downloads 10 (489,513)
Citation 3

Abstract:

55.

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
Downloads 2 (527,629)

Abstract:

revenue recognition, non‐profit organisations, health care organisations

56.

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
Downloads 1 (536,249)

Abstract:

Audit expectation‐performance gap, reasonableness gap, deficient standards, deficient performance, society's expectations, monitoring auditors

57.

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
Downloads 1 (536,249)

Abstract:

Audit, expectation gap, reasonableness gap, deficient standards gap, deficient performance gap, auditor monitoring, financial and audit awareness

58.

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 0 (484,441)

Abstract:

59.

Size Matters: Financial Reporting by the IMF and World Bank

Number of pages: 35 Posted: 12 Oct 2016 Last Revised: 13 Oct 2016
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 0 (370,568)

Abstract:

60.

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

Number of pages: 33 Posted: 12 Oct 2016 Last Revised: 13 Oct 2016
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 0 (443,441)

Abstract:

61.

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 0 (417,763)

Abstract:

62.

New Zealand Financial Reporting Regulation (Presentation Slides)

Number of pages: 46 Posted: 20 Nov 2015
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 0 (417,763)

Abstract:

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

63.

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
Downloads 0 (548,619)

Abstract:

Language, Translation, Accounting regulation, Other disciplines

64.

The Perceived Message in the Audit Report – An Experimental Exploration

Posted: 15 Dec 2011 Last Revised: 17 Nov 2014
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

Abstract:

Length of Audit Report, Experimental Approach

65.

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

Abstract:

IFRS translation, EU, accounting standards, accounting textbooks

66.

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

Abstract:

Accountability, Stakeholder Salience, Charities

67.

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

Abstract:

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

68.

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

Abstract:

Management accountability, Health services, Non-profit organizations

69.

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

Abstract:

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

70.

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

Abstract:

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

Other Papers (1)

Total Downloads: 184    Citations: 0
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
Downloads 55

Abstract:

limerick, accountant, articled clerk, academic