School of Accounting and Commercial Law


Listed below are forthcoming events either hosted by the School of Accounting and Commercial Law (SACL) or the Centre for Accounting, Governance and Taxation Research (CAGTR) or the Chair in Public Finance.

Not for Profit Seminar 3 - Accounting, governance and charities' registration issues

Date: 27 August 2014

Time: 8.15 am

Venue: VUW, Government Buildings, Lecture Theatre 1, 15 Lambton Quay, Wellington

Registered Charities must comply with the new reporting requirements under the Charities Act from 1 April 2015. Many organisations are reviewing their governance structures and the form of their charity registration in light of the new reporting requirements in order to ensure that these structures and arrangements fit well with their mission and that the ensuing reporting is relevant to all their stakeholders. In this seminar you will be given an update on the new requirements and hear from representatives of three organisations who are responding to the change in different ways.

This seminar will cover:

  • The options, merits and drawbacks of single and group registrations with DIA Charities
  • Challenges in developing an appropriate structure that meets members’ needs – and tips on how to overcome these
  • Getting ready for the expected audit requirements as part of the structural and registration reconsiderations
  • Evaluating discretionary and non-discretionary costs and options in developing costing systems to meet the structure of your organisation

A copy of the Programme is available here.

To register (cost $60 excl GST) please do so here

Keynote Speakers:

Carolyn Cordery, Member, NZ Accounting Standards Board

Carolyn Fowler, Senior Lecturer, School of Accounting and Commercial Law, VBS

Marlies Frew, Business Services Manager, Scouts NZ

Dave Henderson, Coordinator, ANGOA

Lesa Kalapu, General Manager, Charities, Department of Internal Affairs

Peter van Hout, Financial Services Manager, Methodist Church of New Zealand

The Effect of the US-Chile Free Trade Agreement on the Earnings Quality of Chilean Firms - Mariela Gallardo (PhD candidate in Accounting, University of Auckland Business School)

Date: 29 August 2014

Time: 11.00 am

Venue: RWW315

This paper examines whether a change in a government trade policy that significantly increases the interaction of domestic firms with a foreign product market can affect the financial reporting quality of those domestic firms. I focus on Chile where the US-Chile Free Trade Agreement (FTA) came into effect on January 1, 2004. The FTA resulted in significant increases in US exports and imports for Chilean firms. Khanna et al. (2004) find that greater interaction with US product markets can improve the disclosure quality of non-US firms from countries with low accounting quality. Using a sample of 208 Chilean companies, discretionary accruals as measure of earnings quality and a variety of product market interaction proxies, results show that the FTA lead to improvements in the accounting quality for Chilean firms, particularly for those that had the largest increases in interaction with US product markets.


Mariela is a Ph.D. candidate in Accounting at the University of Auckland Business School and her doctoral dissertation is conducted under the supervision of Professor Steven Cahan.  She previously studied a Bachelor degree in Accounting and a Master degree in Finance at the University of Chile. She worked as a researcher and lecturer in financial accounting at the same university for several years.


What will the economy look like under a National-led Government? - Hon Bill English

Date: 1 September 2014

Time: 3.00 pm

Venue: GBLT1, Old Government Buildings, Pipitea Campus

The Chair in Public Finance is pleased to host this public lecture by Hon Bill English, Minister of Finance and Deputy Prime Minister,  on the future of the Government's finances under a National-led Government.

Hon Bill English is the Deputy Party Leader for the National, Deputy Prime Minister, Minister of Finance and the Minister for Regulatory Reform. He is also the MP for the Clutha-Southland Electorate.

RSVP by 28 August to Libby Wight (04 463 9656)

What will the economy look like under a Labour-led Government? - Hon David Parker

Date: 2 September 2014

Time: 3.00 pm

Venue: GBLT1, Government Buildings, Pipitea Campus

The Chair in Public Finance is pleased to host this public lecture by Hon David Parker, Labour's Finance spokesperson and Deputy Leader,  on the future of the Government's finances under a Labour-led Government.

Hon David Parker is Deputy Leader of the Labour Party, Finance spokesperson, Shadow Attorney General, Deputy Chairperson of the Privileges Committee, and a member of the Finance and Expenditure Committee.

RSVP by 28 August to Libby Wight (04 463 9656)

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