CAGTR Working Paper series

The CAGTR Working Paper series publishes research conducted by School staff and others on topics relevant to our wider constituency.

Current titles included in the series are:

No. 117  Accountability and Public Governance in New Zealand

  • Rodney Dormer, Victoria University of Wellington
  • Sarah Ward, Victoria University of Wellington

No. 116  Punishment of Bribery and Corruption: Evidence from The Malaysian Judicial System

  • Muhammad Arif Idrus
  • Muhammad Nurul Houqe, Victoria University of Wellington
  • Binh Bui, Victoria University of Wellington
  • Tony van Zijl, Victoria University of Wellington

No. 115  Carbon Risk and Dividend Policy in an Imputation Tax Regime

  • Justin Hung Nguyen, Victoria University of Wellington
  • Balasingham Balachandran, La Trobe University

No. 114  Governance of Tunnelling in Developing Countries: Evidence from Bangladesh

  • Mohammad Tareq, University of Dhaka
  • Muhammad Nurul Houqe, Victoria University of Wellington
  • Tony van Zijl, Victoria University of Wellington

No. 113  Intellectual Capital Efficiency and Firm Financial Performance: Evidence from South East Asian Countries

  • Arifatul Husna Mohd Ariff, Universiti Utara Malaysia
  • Ainul Islam, Victoria University of Wellington
  • Tony van Zijl, Victoria University of Wellington

No. 112  Economic policy uncertainty and corporate cash holdings

  • Huu Nhan Duong, Monash University
  • Justin Hung Nguyen, Victoria University of Wellington
  • My Nguyen, RMIT University
  • S. Ghon Rhee, University of Hawaii

No.111 Ethnicity in Corporate Governance Research: A Malaysian Lens

  • Dayang Nurul Sakinah, Victoria University of Wellington
  • Rachel Baskerville, Victoria University of Wellington
  • Farzana Tanima, Victoria University of Wellington

No.110 What is the Economic Value of the Extractive Industries Transparency Initiative (EITI) Information Disclosure?

  • Olayinka Moses, Victoria University of Wellington
  • Noor Houqe, Victoria University of Wellington
  • Tony van Zijl, Victoria University of Wellington

No.109 Audit Fees and Corruption

  • Noor Houqe, Victoria University of Wellington
  • Wares Karim, Victoria University of Wellington
  • Andrew Mahoney, Victoria University of Wellington
  • Tony van Zijl, Victoria University of Wellington

No.108 Value Relevance of Corporate Donations

  • Noor Houqe, Victoria University of Wellington
  • Wares Karim, Victoria University of Wellington
  • Thomas St George, Victoria University of Wellington
  • Tony van Zijl, Victoria University of Wellington

No.107 An Institutional Lens on Auditor-General Roles in Two Pacific Nations: Samoa and Tonga

  • Ming Xiao Chan, Victoria University of Wellington
  • Carolyn Cordery, Victoria University of Wellington
  • Karen Van Peursem, Victoria University of Wellington

No.106 Size Matters: Financial Reporting by the IMF and World Bank

  • Rachel Baskerville, Victoria University of Wellington
  • Giuseppe Grossi, Kristianstad University, Sweden

No.105 How Does the English of IFRS Challenge an International Student Cohort? Evidence from a Chinese Cohort

  • Rachel Baskerville, Victoria University of Wellington
  • Qingmei Xue, Nanjing University, China
  • Huw Rhys, Aberystwyth, Wales

No.104 Surviving a Football Club Crisis: Focus Groups Talking

  • Rachel Baskerville, Victoria University of Wellington
  • Carolyn Cordery, Victoria University of Wellington

No.103 Equity Crowdfunding in New Zealand: A Progressive Experiment

  • Trish Keeper, Victoria University of Wellington

No.102 Tax Rationality, Politics, and Media Spin: A Case Study of the Failed ‘Car Park Tax’ Proposal

  • Jonathan Barrett, Victoria University of Wellington

No.101 The Great Moderation: Causes & Condition

  • David Sutton, Victoria University of Wellington

No.100 Organisational Management in New Zealand's Public Service

  • Rodney Dormer, Victoria University of Wellington

No.99 The Economic Consequences of IFRS Adoption: Evidence from New Zealand

  • Noor Houqe, Victoria University of Wellington
  • Reza Monem, Griffith University
  • Tony van Zijl, Victoria University of Wellington

No. 98 Value Relevance of Environmental, Social and Governance Disclosure

  • Zuraida Zuraida, Syiah Kuala University and Victoria University of Wellington
  • Noor Houqe, Victoria University of Wellington
  • Tony van Zijl, Victoria University of Wellington

No. 97 Secrecy, Mandatory IFRS Adoption and Earnings Quality

  • Noor Houqe, Vitoria University of Wellington
  • Reza Monem, Griffith University
  • Mohammad Tareq, University of Dhaka
  • Tony van Zijl, Victoria University of Wellington

No.96 - Withdrawn

No. 95 Effects of Audit Quality on Earnings Quality and Cost of Equity Capital: Evidence from India

  • Noor Houqe, Victoria University of Wellington
  • Kamran Ahmed, La Trobe University
  • Tony van Zijl, Victoria University of Wellington

No. 94 Are All Independent Directors Created Equal? Do Their Professional Backgrounds Influence Firms’ Financial Disclosures? Evidence from Biotechnology Firms

  • Luminita Enache, Victoria University of Wellington
  • Antonio Parbonetti, University of Padua, Italy
  • Anup Srivastava, Tuck School of Business, Dartmouth College, USA

No. 93 Differentiated Regulation: The Case of Charities

  • Carolyn Cordery, Victoria University of Wellington
  • Dalice Sim, Victoria University of Wellington
  • Tony van Zijl, Victoria University of Wellington

No. 92 Business Strategy and Earnings Quality

  • Muhammad Nurul Houqe, Victoria University of Wellington
  • Ryan Kerr, Victoria University of Wellington
  • Reza Monem, Griffith University, Australia

No. 91 What Drives a Long-Term Relationship in Microcredit? Insights from a Cambodian Microfinance Institution

  • Alberto Lanzavecchia, University of Padua, Italy
  • Luminita Enache, Victoria University of Wellington

No. 90 How to "Get to Yes": The Practitioner's Guide to Negotiating Mining Investment Agreements Lessons from Ecuador

  • Craig B. Andrews, Senior International Mining Specialist

No. 89 Forecasting New Zealand Corporate Failures 2001-2010: Opportunity Lost?

  • Karen Van Peursem, Victoria University of Wellington
  • Yi Chiann Chan, Ernst & Young

No. 88 Conceptual Framework Coherence: Why and How

  • David Sutton, Victoria University of Wellington

No. 87 The Value Relevance of Board Gender Diversity for NZX Listed Firms and its Association with Growth Options

  • Keitha Dunstan, School of Business, Bond University
  • Trish Keeper, Victoria University of Wellington
  • Thu Phuong Truong, Victoria University of Wellington
  • Tony van Zijl, Victoria University of Wellington

No. 86 The Production of Legitimacy in New Zealand Local Government Auditing

  • Philip Colquhoun, Victoria University of Wellington

No. 85 Costing Systems and the Spare Capacity Conundrum: Avoiding the Death Spiral

  • Ken Bates, Victoria University of Wellington
  • John Bradshaw

No. 84 The Incidence and Perceived Managerial Merit of Customer Accounting in New Zealand

  • Farzana Tanima, Victoria University of Wellington
  • Ken Bates, Victoria University of Wellington

No. 83 Light-Handed Charity Regulation: Its Effect on Reporting Practice in New Zealand

  • Carolyn Cordery, Victoria University of Wellington

No. 82 Consumption Taxes in Developing Countries – The Case of the Bangladesh VATt

  • Andrew MC Smith, Victoria University of Wellington
  • Ainul Islam, Victoria University of Wellington
  • M. Moniruzzaman, Consultant

No. 81 Situating IFRS Translation in the EU within Speed Wobbles of Convergence

  • Rachel Baskerville, Victoria University of Wellington
  • Lisa Evans

No. 80 The Impact of Disclosure Reform and Alternative Sources of Earnings-Related Information on the Market Reaction to Firm-Based Earnings-Related Disclosures

  • Thu Phuong Truong, Victoria University of Wellington
  • Keitha Dunstan, School of Business, Bond University
No. 79 The Influence of Corporate Governance on Management Earnings Forecast Behaviour in a Low Private Litigation Environment
  • Thu Phuong Truong, Victoria University of Wellington
  • Keitha Dunstan, School of Business, Bond University

No. 78 Government Quality, the Adoption of IFRS and Auditor Choice: A Cross Country Analysis

  • Muhammad Nurul Houqe, Victoria University of Wellington
  • Tony van Zijl, Victoria University of Wellington
  • Reza Monem, Griffith Business School, Griffith University, Brisbane

No. 77 Copyright Law and the Digitisation of Cultural Heritage

  • Susan Corbett, Victoria University of Wellington
  • Mark Boddington, Victoria University of Wellington

No. 76 The Influence of Board Structure on the Value of NZX Listed Firms and its Association With Growth Options

  • Keitha Dunstan School of Business Bond University
  • Trish Keeper, Victoria University of Wellington
  • Thu Phuong Truong, Victoria University of Wellington
  • Tony van Zijl, Victoria University of Wellington

No. 75 Examining a Positive Psychological Role for Performance Measures

  • David Marginson, Cardiff University, UK
  • Laurie McAulay, Loughborough University, UK
  • Melvin Roush, Pittsburg State University, USA
  • Tony van Zijl, Victoria University of Wellington

No. 74 Child Welfare’s Iron Cage: Managing Performance in New Zealand’s Child Welfare Agency

  • Rodney Dormer, Victoria University of Wellington

No. 73 The Classification of Capital and Revenue in Accounting and the Definition of Income in the Market-Place

  • Kevin J. Holmes, Victoria University of Wellington
  • Ewen McCann

No. 72 Board Ethics and Auditor Choice – International Evidence

  • Muhammad Nurul Houqe, Victoria University of Wellington
  • Keitha Dunstan, Bond University
  • AKM Waresul Karim,Saint Mary’s College of California
  • Tony van Zijl, Victoria University of Wellington

No. 71 Intergenerational Equity in Municipal Accounting: New Zealand 1910s

  • Philip Colquhoun, Victoria University of Wellington

No. 70 The Effect of Investor Protection and IFRS Adoption on Earnings Quality around the World

  • Muhammad Nurul Houqe, Victoria University of Wellington
  • Keitha Dunstan, Bond University
  • AKM Waresul Karim,Saint Mary’s College of California
  • Tony van Zijl, Victoria University of Wellington

No. 69 The Impact of Default Risk on the BASU Measure of Accounting Conservatism

  • Richard Zhe Wang, Victoria University of Wellington
  • Ciarán Ó hÓgartaigh, University College, Dublin
  • Tony van Zijl, Victoria University of Wellington

No. 68 New Zealand’s Social Security Conventions: Merely Double Taxation Agreements in Reverse?

  • Andrew Smith, Victoria University of Wellington

No. 67 Creative Commons Licences: A Symptom Or a Cause?

  • Susan Corbett, Victoria University of Wellington

No. 66 Performance Measures and Short-Termism: An Exploratory Study

  • David Marginson, Cardiff University
  • Laurie McAulay, Loughborough University
  • Melvin Roush, Pittsburg State University
  • Tony van Zijl, Victoria University of Wellington

No. 65 Institutional Investors and Corporate Governance: A New Zealand Perspective

  • Aik Win Tan, Victoria University of Wellington
  • Trish Keeper, Victoria University of Wellington

No. 64 The Role of the Tripartite Audit Function in Securing Corporate Accountability

  • Brenda A. Porter, Victoria University of Wellington

No. 63 The Impact of New Zealand’s Statutory-Backed Continuous Disclosure Regime on Corporate Disclosure Behaviour

  • Gerry Gallery, Queensland University of Technology, Australia
  • Keitha Dunstan, Victoria University of Wellington
  • Thu Phuong Truong, Victoria University of Wellington

No. 62 How do Firms Manage their Earnings Forecast Strategy? A New Zealand Study

  • Gerry Gallery, Queensland University of Technology, Australia
  • Keitha Dunstan, Victoria University of Wellington
  • Thu Phuong Truong, Victoria University of Wellington

No. 61 A Risk-Focused Performance Management System Framework or Planning Change in Organisations Subject to Significant Environmental Pressures and Uncertainty

  • Binh Bui, Chris Hunt and Carolyn Fowler, Victoria University of Wellington

No. 60 Tax Design Insights from the New Zealand Goods and Services Tax (GST) Model

  • Ian Dickson, Director, Burleigh Evatt Consulting, Wellington
  • David White, Victoria University of Wellington

No. 59 Can a Poll Tax Ever Be Acceptable? - Evidence from Colonial New Zealand

  • Andrew Smith and Carolyn Fowler, Victoria University of Wellington

No. 58 Tax and Volunteering: Empirical Evidence to Support Recommendations to Solve the Current Problems Surrounding the Tax Treatment of Volunteers’ Reimbursements and Honoraria in New Zealand

  • Letisha Tan, David Dunbar and Carolyn Cordery, Victoria University of Wellington

No. 57 Justice Hill and the Autopoiesis of Income Tax Law

  • John Prebble, Victoria University of Wellington

No. 56 Abus De Droit and the General Anti-Avoidance Rule of Income Tax Law: A Comparison of the Laws of Seven Jurisdictions and the European Community

  • Zoë Prebble, Rapporteur with Séverine Baranger, Dennis Becher, Svenja Brandt, David Dunbar, Matthew Fountain, Franca Frenzel, David Pickup, Philip Postlewaite, Rebecca Prebble, Viktoria Preusker, Yves-Louis Sage, Lisa Tat, and John Prebble, Convener.

No. 55 Identifying Decision Useful Information with the Matrix Format Income Statement

  • Ann Tarca (University of Western Australia), Philip Brown (University of New South Wales and University of Western Australia), Phil Hancock (University of Western Australia), David Woodliff (University of Western Australia), Michael Bradbury (Massey University, Auckland) and Tony van Zijl (Victoria University of Wellington)

No. 54 Why do Queensland Urban Water Entities Resist the Adoption of User Pays Pricing?

  • Chris Hunt and Keitha Dunstan, Victoria University of Wellington

No. 53 Can Budgetary Slack still Prevail within New Zealand’s New Public Management?

  • John Bradshaw, Joanne Mills, Chris Hunt and Bhagwan Khanna, Victoria University of Wellington

No. 52 Uncertainty, MCS and Firm Performance: Towards an Integrated Business Risk Focused Framework

  • John Bradshaw, Binh Bui and Chris Hunt, Victoria University of Wellington

No. 51 An Ethnographic Study of Annual General Meetings in Not-For-Profit Organisations

  • Carolyn J. Cordery and Rachel F. Baskerville, Victoria University of Wellington

No. 50 Mergers, International Affiliations and the Rise and Fall of a National Firm: Kendon Cox & Co 1908-1988

  • Binh Bui, Victoria University of Wellington

No. 49 Financing, Accounting and Accountability in Colonial New Zealand: The Nelson School Society (1842-1852)

  • Carolyn Fowler, Victoria University of Wellington

No. 48 Sector-Neutral Accounting Standards: A Ten-Year Experiment

  • Michael E. Bradbury, University of Auckland
  • Rachel F. Baskerville, Victoria University of Wellington

No. 47 Paying the Price of the Failure to Retain Legitimacy in a National Charity: The CORSO Story

  • David Sutton, Carolyn J. Cordery and Rachel F. Baskerville, Victoria University of Wellington

No. 46 Tylor's Legacy in International Accounting Research

  • Rachel F. Baskerville, Victoria University of Wellington

No. 45 Research on Financial Reporting by Defined Benefit Schemes

Rachel F. Baskerville, Victoria University of Wellington

No. 44 Does Darwin Belong in Business? The Danger and Comfort of the Evolutionary Metaphor

  • Rachel F. Baskerville, Victoria University of Wellington
  • Winnie O'Grady, University of Auckland

No. 43 Icons of Repute: The Attribution of Lamarckian and Darwinian Evolutionary Mechanisms in Economics

  • Rachel F. Baskerville, Victoria University of Wellington

No. 42 A Game Theory Approach to Research on Lobbying Activities in Accounting Regulation: Benefits and Issues

  • Rachel F. Baskerville, Victoria University of Wellington

No. 41 New Zealand’s Thin Capitalisation Rules and the Adoption of International Financial Reporting Standards in New Zealand

  • Les Nethercott, Monash University
  • Andrew Smith, Victoria University of Wellington

No.40 Towards a Critical Accountability for Social and Environmental Accounting

  • Pala Molisa, Victoria University of Wellington

No.39 Hallowed Treasures: Sacred, Secular and the Wesleyan Methodists in New Zealand 1819-1840

  • Carolyn J. Cordery, Victoria University of Wellington

No.38 Judicial Techniques for Controlling the New Zealand General Anti-avoidance Rule: A Case of Old Wine in New Bottles, from Challenge Corporation to Peterson

  • David Dunbar, Victoria University of Wellington

No.37 Accounting Harmony, Neogramscian Disharmony: A New Zealand Perspective

  • David Carter and Pala Molisa, Victoria University of Wellington

No.36 Auditor Independence and NAS: A Comparative Analysis of Selected Current Regulatory Frameworks

  • Ainul Islam, Massey University
  • Waresul Karim and Tony van Zijl, Victoria University of Wellington

No. 35 A Simultaneous Equations Approach to Analysing the Relation Between Ownership Structure and Performance in Bangladesh

  • Omar Al Farooque, University of Auckland
  • Keitha Dunstan, Waresul Karim and Tony van Zijl, Victoria University of Wellington

No.34 Regulatory Change and the Quality of Compliance to Mandatory Disclosure Requirements: Evidence from Bangladesh

  • Tanweer Hasan, Roosevelt University
  • Waresul Karim, Victoria University of Wellington

No.33 The Role of Expectancy Theory and Observed Constituency Response Levels to Exposure Drafts in Accounting Standardsetting in New Zealand

  • Rachel F. Baskerville, Victoria University of Wellington

No.32 Agency Theory and Trust Ownership of Shares

  • David Emanuel, Auckland University Business School
  • Tony van Zijl, Victoria University of Wellington

No.31 Cost Contribution Arrangements China and International Best Practice

  • Kevin Holmes, Victoria University of Wellington
  • Carin Holmes, Barrister and Solicitor, High Court of New Zealand

No.30 Does Regulatory Change Improve Financial Reporting Timeliness? Evidence from Bangladeshi Listed Companies

  • Waresul Karim, Victoria University of Wellington
  • Jamal Uddin Ahmed, Hoda Vasi Chowdhury & Co, Bangladesh

No.29 Measuring Service Performance Reporting Quality by New Zealand Universities using an Information Accessibility Index

  • Jenny Alves and Keitha Dunstan, Victoria University of Wellington
  • Paul Dunmore, Massey University

No.28 Due Process and the Adoption of IFRS in New Zealand

  • Michael Bradbury, Unitec New Zealand
  • Tony van Zijl, Victoria University of Wellington

No.27 The Pure Rate Variance

  • John Bradshaw, Victoria University of Wellington
  • Stephen Keef, Victoria University of Wellington
  • Melvin Roush, Pittsburg State University

No.26 Provision of NAS and Auditor Independence: An Analysis using Informativeness of Earnings

  • Ainul Islam, Massey University
  • Mohammed Khaled, Waresul Karim and Tony van Zijl, Victoria University of Wellington

No.25 Hegemony, Stakeholder Salience and the Construction of Accountability in the Charity Sector

  • Carolyn J. Cordery and Rachel F. Baskerville, Victoria University of Wellington

No.24 The Value Relevance of Information about Convertible Financial Instruments

  • Helen Bishop, Unitec New Zealand
  • Tony van Zijl. Victoria University of Wellington

No.23 The Annual General Meeting as an Accountability Mechanism

  • Carolyn J. Cordery, Victoria University of Wellington

No.22 Depreciation and other Reserve Funds for Municipal Corporations - Other Voices in an Early Twentieth Century Accounting Debate

  • Philip Colquhoun, Victoria University of Wellington

No.21 Determinants of IAS Disclosure Compliance in Emerging Economies: Evidence from Exchange Listed Companies in Bangladesh

  • A K M Waresul Karim, Victoria University of Wellington
  • Jamal Uddin Ahmed, Hoda Vasi Chowdury & Co., Bangladesh

No.20 Charity Financial Reporting Regulation: A Comparison of the United Kingdom and her Former Colony, New Zealand

  • Carolyn Cordery & Rachel F. Baskerville, Victoria University of Wellington

No.19 Liberal Education - Perceptions of New Zealand Practicing Accountants

  • Sue Malthus, Nelson Marlborough Institute of Technology
  • Carolyn Fowler, Victoria University of Wellington

No.18 From Social Policy to Economic Policy: Taxation Incentives for Retirement Income Savings in New Zealand (1910 - 2005)

  • Lisa Marriott & Carolyn Fowler, Victoria University of Wellington

No.17 Analysis of Change in Present Value Measurements

  • John Bradshaw, Bhagwan Khanna, Melvin Roush & Tony van Zijl, Victoria University of Wellington

No.16 Deprival Value and Fair Value: A Reinterpretation and Reconciliation

  • Tony van Zijl, Victoria University of Wellington
  • Geoffrey Whittington, University of CambridgeNo.15 Democratizing Accounting Technologies: The Potential of the Sustainability Assessment Model (SAM)
  • Judy Brown, Victoria University of Wellington
  • Bob Frame, Landcare Research

No.14 Double Tax Agreements and the Arm’s Length Principle: The Safe Harbour Ratio in New Zealand’s Thin Capitalisation Rules

  • Andrew Smith, Victoria University of Wellington
  • Paul Dunmore, Massey University

No.13 A Historical Review of the CFC And FIF Regimes: Part 1 – 1987 to 1 December 2003

  • David Dunbar, Victoria University of Wellington

No.12 Competing Discourses in Social and Environmental Accounting: An Overview of the Conceptual Landscape

  • Judy Brown & Michael Fraser, Victoria University of Wellington

No.11 The Case for the Use of International Reporting Standards In New Zealand: A Briefing Paper Prepared on Behalf of the New Zealand Securities Commission

  • Keitha Dunstan, Victoria University of Wellington

No.10 Trans-Tasman Triangular Taxation Relief – Part Two

  • David Dunbar, Victoria University of Wellington

No.9 Trans-Tasman Triangular Taxation Relief – Part One

  • David Dunbar, Victoria University of Wellington

No.8 Practical Problems from Publication of the Commissioner’s Interpretation Guidelines

  • John Prebble, Victoria University of Wellington

No.7 Fictions of Income Tax

  • John Prebble, Victoria University of Wellington

No.6 Structural Flaws of Income as a Base for Taxation

  • John Prebble, Victoria University of Wellington

No.5 Income Taxation: The New Zealand Minor Beneficiary Regime

  • John Prebble, Victoria University of Wellington

No.4 Users of Local Government Annual Reports: An Exploratory Study

  • Janet Mack & Christine Ryan, Queensland University of Technology
  • Keitha Dunstan, Victoria University of Wellington

No.3 The Value of Public Sector Annual Reports and Annual Reporting Awards as a Signal of Management Performance

  • Christine Ryan, Queensland University of Technology
  • Keitha Dunstan, Victoria University of Wellington
  • Jennet Brown, Department of Transport, Queensland Government

No.2 Local Body Rating of the Distribution Networks of Utility Companies: An Economic Analysis

  • Lewis Evans, New Zealand Institute for the Study of Competition and Regulation
  • Neil Quigley' Victoria University of Wellington

No.1 Capital Gains and the Capital Asset Pricing Model

  • Martin Lally, Tony van Zijl, Victoria University of Wellington