2007 AFAANZ Conference

Papers Being Presented at the 2007 AFAANZ Conference

224 Indra Abeysekera, Subhash Abhayawansa
A review of intellectual capital disclosure from the sell-side analyst perspective

149 Subhash Abhayawansa
Intellectual capital disclosure: Literature review of supply-side and demand-side

37 Anne Abraham, Hemant Deo, Helen Irvine
The legitimising power of regulation for Australian banks: an institutional approach

26 Kamran Ahmed, John Goodwin, Richard Heaney
Are Components of Reconciliations to International Financial Reporting Standards useful to Investors?

197 Kamran Ahmed, Xu-Dong Ji, Wei Lu
Governance, Ownership Structures and Earnings Informativeness: Evidence from Chinese Companies

196 Shumi Akhtar, Shumi Akhtar, Barry Oliver
The Determinants of Debt Ratio for Japanese Multinational and Domestic Corporations

163 Mohammad Al-Aqeel, Nasser Spear
Private Information Trading in Emerging Markets: Evidence from GCC Security Markets

114 Bader Al-Shammari , Philip Brown, Ann Tarca
An Investigation of Compliance with International Accounting Standards by Listed Companies in the Gulf Co-Operation Council Member States

293 Ratnam Alagiah
Foucault and the object and the subject of accounting budgets

75 Manzurul Alam, Janek Ratnatunga
Corporate Governance and ERM in a High Risk Industry: The Emerging Role of Management Accounting

187 Deborah Alexander, David Hay
Recurring and non-recurring non-audit services provided by auditors.

182 Nasser Alsadoun, Farshid Navissi, Wei Qian
Do Small Companies Require More Stringent Audit Committee Rules? Evidence From Australia

74 Kristen Anderson, Robert Faff, Alan Ramsay, Kerrie Woodhouse
The persistence and pricing of earnings, accruals and free cash flows in Australia

294 Warwick Anderson
An Alternative Event Study Methodology for detecting Dividend Signals in the Context of Joint Dividend and Earnings Announcements

222 Tracy Artiach, David Nelson, Julie Walker
Financial Performance and Corporate Social Responsibility

183 Masoud Azizkhani, Gary Monroe, Greg Shailer
Auditor tenure and perceived credibility of financial reporting

136 Vicki Baard, Ted Watts
The Value of Prerequisites: A Link between Understanding and Progression

159 Vicki Baard, Ted Watts
Measures that Matter: A Review of Performance Measuremt in Small Service Businesses

221 Warwick Baines
Common ground across the divide: financial management policies of schools in contrasting public eduction systems

248 Warwick Baines, Nicholas Davis, Kay Plummer
Podcasting: Does it enhance flexible delivery?

142 Balasingham Balachandran, Dean Hanlon, Hanghang Tu
Earnings Management in Response to the Corporate Tax Law Changes: Evidence from Australia

302 Balasingham Balachandran, Arifur Rahman Khan, Paul Mather
Managerial Share Ownership and Firm Performance: Evidence from Australia

291 Balachandran Balasingham , CHandra Bhavna, Sutharson Kanapathippillai
New Evidence on the Impact of the Cash Rights Issue of Options on Shareholders Wealth

150 Maria Balatbat, Boris Feigin
Coming Clean - The Impact of Disclosures by Biotechnology Firms on the Capital Markets

144 Ewa Banasik, Louise Kloot
Socially Responsible Investment: Assessing labour standards and social, environmental and ethical consideration disclosure within the SRI industry

227 Sirilak Bangchokdee, Lokman Mia, Lanita Winata
Competitive strategy, product life cycle and the use of broad scope MAS information: Evidence from Thailand

219 Dulacha Barako, Alistair Brown, Phil Hancock, Izan Izan, Greg Tower
Corporate Communication of the HIV/AIDS Crisis in Africa

99 Lisa Barnes
A Review of Corporate Governance with an SME Perspective

250 Cameron Barnsley, Gerry Gallery, Natalie Gallery
Companies' Responses to Pension Funding in a Changing Economic Environment

11 Ilias G. Basioudis, Paul de Lange, Themin Suwardy, Paul Wells

246 Jane Baxter, Peter Edwards, Chang-Yuan Loh
A Reconciliation of the Relationship Between Ethical Development and Ethical Behaviour: Is Sex Important?

216 Luke Bayley, Stephen Taylor
Identifying Earnings Management: A Financial Statement Analysis (Red Flag) Approach

275 Tony Becis, Chew Ng, Eduardo Roca
Has the adoption of the Australian International Financial Reporting Standards been value relevant?

242 Joy Begley, Qiang Cheng, Yanmin Gao
The Impact of the Sarbanes-Oxley Act on Information Quality in Capital Markets

86 Bruce Bennett, Michael Bradbury
An Analysis of the Reasons for Asymmetries Surrounding Earnings Benchmarks

126 Karen Benson, Jacquelyn Humphrey
Socially responsible investment funds: An investigation of performance persistence and fund flows.

289 Maxwell Bessell, Roger Burritt, Amanda Carter, David Round
The internationality of Abacus: A longitudinal study 1965-2004

205 Peter Best, Sherrena Buckby
Development of a Board IT Governance (ITG) Review Model

226 Ron Bird, Danny Yeung
"End-of- years effects in Australia: Magnitude and Explanations"

14 Jayne Bisman
The learning journal as critical reflective assessment tool in accounting education

69 Gregory Boland, Satoshi Sugahara
The impact of cultural factors on students’ learning style preferences on implementation of the International Education Standards (IES)

166 David Bond
Student Engagement in a First-Year Accounting Subject

209 Kym Boon, Jill McKinnon , Philip Ross
Factors Associated with the Choice of a Quality Auditor when Audit Tendering is Compulsory

210 Kym Boon, Jill McKinnon, Philip Ross
Attributes Affecting Auditor Appointment in Compulsory Audit Tendering: Survey Evidence

204 Peter Booth, Teemu Malmi, Prabhu Sivabalan

225 Victor Borg, Keryn Chalmers, Farshid Navissi
Debt or Equity? Shareholder Wealth Effects Associated with Accounting Deliberations

235 Graham Bornholt, Graham Bornholt
The Two-Year Effect (U.S. Stock Market Return Predictability)

21 Graham Bowrey, Corinne Cortese
Profiling non-executive directors in Australia

200 Graham Bowrey, Corinne Cortese
The Non-Executive Director of Australian Statutory Authorities

266 Paul Brown, Zoltan Matolcsy, Peter Wells
Economic Determinants of Group versus Individual Compensation Schemes for Senior Executives

123 Philip Brown, Nicholas Chin, Sian Owen
The issue with corporate governance: Does it matter for firms issuing shares?

156 Philip Brown, Yannen Chen, Andrew Ferguson
Are Australian Mining Stocks Undervalued?

61 Steven Cahan, David Emanuel, Jerry Sun
CEO Stock Options, Future Earnings Performance, and Corporate Governance Quality of Compensation Committees

241 Robyn Cameron, Natalie Gallery

139 Peter Carey, Stuart Kortum, Robyn Moroney

153 Peter Carey, Robyn Moroney
Industry versus Task-Based Experience and Auditor Performance

92 Tyrone Carlin, Cary Dilernia

87 Tyrone M Carlin, Nigel Finch, Guy Ford
Goodwill Impairment - An Assessment of Disclosure Quality and Compliance Levels by Large Listed Australian Firms

223 Garry Carnegie, Brian West

112 Elizabeth Carson, Fazlina Mohd Salman
The Impact of Sarbanes Oxley on Australian Listed Firms

108 Jean-Paul Carvalho, Izan HY Izan, Iain Watson
Investor Communications around Adverse Earnings Shocks

137 Keryn Chalmers, Farshid Navissi, Wen Qu, Xia Wu
Value Relevance of Accounting Information in China

147 Keryn Chalmers, Vic Naiker, Farshid Navissi

234 Keryn Chalmers, Christine Jubb, Sze Yee Jessie Wong
Improving Investors' Confidence in Corporate Financial Reporting: Are Australia's Reforms Likely to Work?

53 Howard Chan, Robert Faff, Paul Mather, Alan Ramsay

176 Parmod Chand, Michael White
Embracing International Financial Reporting Standards (IFRSs) and SME IFRSs: Implications for Emerging Economies

202 Millicent Chang, Lisa Lai, Marvin Wee
Information Disclosure via ASX Queries

42 Xueshan Chang, Chao Chen , Jing Chi, Martin Young
IPO Underpricing in China: New Evidence from the Primary and Secondary Markets

47 Larelle Chapple, Colin Ferguson, Diana Kang
Corporate governance and misappropriation

164 Bopta Chen, Kerry Jacobs, Prem Yapa
The Re-emergence of Accounting Profession in ASEAN: The Case of Cambodia

177 Ivy Rongrong Chen, Maria Dyball, Sue Wright
Exploring the Role of the Board of Directors in Corporate Strategic Choice: Australian Evidence

154 Li (Glenda) Chen, Alan Kilgore, Renee Radich
Firm Characteristics and the Voluntary Formation of Audit Committees by Non-Top 500 Firms Listed on the ASX

85 Yasheng Chen, Johnny Jermias
The Balanced Scorecard Approach to Predicting New Venture Survival

22 Yu C. Chen, Shyh R. Fang, Chiung Y. Huang
Corporate Transparency and the Cost of Equity Capital in an Emerging Market :A Social Network Perspective

152 Louis T. W. Cheng, Wei Li, Steven Shuye Wang
The IMpact of H-Share Derivatives on the Underlying Equity Market

161 Louis, T. W. Cheng, Hung-Gay Fung, T. Y. Leung
Why Do Poor Performing Firms Pay Cash Dividends: Evidence from Mainland China and Hong Kong?

89 Mandy Cheng, Habib Mahama
Legitimacy and attribution: the effect of perceived biases on capital investment evaluation judgements

296 Robert Chenhall, Juha Pekka Kallunku Pekka Kallunku, Hanna Silvola
Control within the Cultural Context of Blat: a study of Management Control Systems, Strategy, Innovation and Performance within Russian Business Organizations

146 Collette Chesters
The Business of Doing Good: An Australasian Perspective on Corporate Philanthropy

190 Vincent Chong, Imran Syarifuddin
The effects of information, social influence pressures and personality on managers' project evaluation decisions

212 Vincent Chong, Michele Leong, David Woodliff
Negotiated Budgets: The impacts of information, accountability and managerial attitudes on budgetary slack and performance

194 Helen Choy, Ferdinand Gul, Jun Yao
Political Economy and Dividend Policies around the World

258 Demetris Christodoulou, Stuart McLeay
The Distribution of Scaled Earnings and the Examination of Transition Probabilities between Consecutive Levels of Profit

239 Joe Christopher, Philomena Leung, Gerrit Sarens
An Exploratory study on Internal Audit independence in Australia

199 Marilyn Clark-Murphy, Paul Gerrans, Craig Speelman
Drivers of individuals' superannuation investment choices: Preliminary evidence on return chasing and demographics

232 Peter Clarkson, Robyn King, Sandra Wallace
Budget Use in Small Healthcare Businesses in Australia

208 Greg Clinch, Damian Fuller, Brett Govendir, Peter Wells
The Accrual Anomaly: Australian Evidence

49 Barry Cooper, John Goodwin, Shireenjit Johl
How Prepared Were Australian Firms for International Financial Reporting Standards?

191 Carolyn Cordery, Gwyn Narraway

268 Sue Crowe, Elaine Evans, Liyu He, Sue Wright
Earnings management in Australia under new ASX corporate governance guidelines

300 Patti Cybinski, Irfaz MUSA, Carolyn Windsor

261 Robert Czernkowski, Andrew Ferguson
Information asymmetry resolution in the Australian Mining Industry

88 Raymond da Silva Rosa, Jennifer Filippetto, Ann Tarca
ASIC actions: Canaries for poor corporate governance?

120 Raymond da Silva Rosa, Lien Duong, H.Y Izan
Modeling of Time-Series Merger Activity with a State-Space and Markov Switching Approach

44 Gus De Franco, Ilanit Gavious, Justin Jin, Gordon Richardson
The Existence of, and Earnings Quality Explanations for, the Private Company Discount

207 Emmanuel De George, Colin Ferguson, Nasser Spear
The effects of mandated IFRS adoption on the cost of the audit function

140 Michael De Martinis, Hironori Fukukawa, Theodore Mock
Exploring Audit Planning Responsiveness to Client Risk Assessments

127 Craig Deegan, Mohammad Azizul Islam
Motivations for organisations within developing countries to report social responsibility information: A case study from Bangladesh

103 Steven Dellaportas
Why do Good Accountants do Bad Things? Conversations with Inmate Accountants

117 John Donald, Beverley Jackling
Approaches to learning: a cross-cultural study

155 Carlin Dowling
The compensatory and complementary influence of auditor, audit team and firm level factors on how audit support systems are used

240 Lyndal Drennan, Marie Kavanagh
Graduate Attributes and Skills: Are we as accounting academics delivering the goods?

287 Chan Du
The Determinants of Corporate Investments: Does Managerial Entrenchment Matter?

245 Peter Dunn, Scott Francis, Jason Hall
Returns, tax and volatility: Superannuation choice with a complete information set

51 Keitha Dunstan, Omar Al Farooque, Wares Karim, Tony van Zijl
The Effect of Ownership Concentration on Firm Value and Corporate Governance in Bangladesh Listed Firms

218 Keitha Dunstan, Chris Hunt
Why do Queensland Urban Water Entities Resist the Adoption of User Pays Pricing?

236 Robert Durand, Gary Smith
The Robustness of Daily Momentum

151 Linda English
Performance audit of australian public private partnerships: legitimiing government policies or providing independent oversight?

173 Ananda Ethugalage, Prem Yapa
An Exploratory Study of Environmental Auditing in Local Authorities and Public Accountability of Auditor General: the Case of Sri Lanka

94 Robert Faff, Philip Gharghori, Annette Nguyen
Are the Fama-French Factors Proxying News Related to GDP Growth? The Australian Evidence

60 Michael Falta, Roger Willett
Implications of Heterogeneity in Firm-Level Data Generating Processes for Cross Section Regression Analysis of Fundamentals in Capital Market Research

141 Neil Fargher, Hai Wu
The implications of accounting distortions, growth and losses for accruals and profitability: Australian evidence.

175 Neil Fargher, Renee Radich, Kirsty Ryken
Mandatory audit partner rotation: changes in rotation practices with the implementation of professional standard F1 in relation to auditor size and audit office location.

119 Shadi Farshadfar, Reza Monem
Has earnings quality declined over time? Australian evidence

288 Shadi Farshadfar
The relevance of direct and indirect cash flows presentations in forecasting future cash flows: An Australian perspective

262 Andrew Ferguson, Peter Lam
U3O8: Assessing the cost of the Three Mines Policy

118 Aldonio Ferreira, David Otley
Management control systems design and use, contingency fit, and performance: An empirical study

101 Jere Francis, Clive Lennox
Pick a Model, Any Model: Assessing the Robustness of the Self-Selection Model

253 Bart Frijns, Aaron Gilbert, Alireza Tourani-Rad
Price Discovery, Cross-listings and Exchange Rates across the Tasman

58 Michael K Fung
Does risk-taking flexibility matter for relative performance evaluation? Evidence from the technology sector

The economic consequences of Corporate Internet Reporting : the Cost of Capital

Degree of ERPS adoption and its influence on perceived decision use and usefulness : survey-based evidence

267 Gerry Gallery

67 Andy Godfrey, Keith Hooper, Linda Turner
Management Styles of Women: Lessons from European History

277 Isabel Gordon
The Communication of Risk to Stakeholders in Annual Reports of Large General Insurers

158 Sidney Gray, Richard Morris
Corporate Transparency Differences in the Asian Region: The Feasibility of Global Standardization in Practice?

48 Stephen Gray, Jason Hall, Drew Klease
Bias, stability and predictive ability in the measurement of systematic risk

181 Peter Green, Marion Hutchinson, Joo Siong Boyce Koh, Julie Walker
Audit and Non-Audit Service Fees in Australia 2000-2005

157 Paul Griffin, David Lont, Yuan Sun
Agency Problems and Audit Fees: Further Tests of the Free Cash Flow Hypothesis

169 Ron Guido, Joshua Pearl, Kathleen Walsh
Market Timing under Multiple Economic Regimes

133 Chris Guilding, Michael Turner
The Hotel Management Contract Stakeholder Network: A Discussion

83 Ferdinand Gul, Kam-Wah Lai
Economic Consequences of Audit Failure: Evidence from Hong Kong Audit Pricing and Market Reaction

36 Matthew Hall
The role of accounting in managerial work

256 Fin Hamilton, Lin Tozer
Moral liabilities: James Hardie and the social contract

135 Gavin Hamilton, Ciaran O hOgartaigh
No Logos: Beyond the meaning of the True and Fair View

64 Jane Hamilton, Lauren Thomas
Directors' expertise, corporate governance and financial reporting disclosures on transition to International Financial Reporting Standards

211 Phil Hancock, H.Y. Izan, Lydia Kilcullen
Defining a Not For Profit Entity in Australia - An Empirical Analysis

185 Carol Hart, Elizabeth Rainsbury
Transition to New Zealand Equivalents of International Financial Reporting Standards

233 Colleen Hayes, Theodore Mock, Gary Monroe
The Use of Verbal Protocol Analysis in Testing and Developing Narrative Data Instruments

237 Colleen Hayes, Theodore Mock, Gary Monroe
Third-party Perceptions of an Acceptable Level of Independence Risk

178 Sean He, Tony He, Yihong Jiang, Qingliang Tang

298 Richard Heaney, Silvia Islam
Impact of Market Timing on Capital Structure of Australian Firms

304 Richard Heaney, Zarina Md Nor
Asean5 Equity Market Links

79 Kristy Hodge, Jenny Stewart, Nava Subramaniam
Assurance of Sustainability Reports: Impact on report users' perceptions of reliability

292 Allan Hodgson, James McHardy
The information content of Insider trading on future firm performance- Evidence from New Zealand 1994-2005

56 Jill Hooks, Ross Stewart
The geography and ideology of accounting: a case study of accounting in a sugar refinery in Australasia, 1900-1920

73 Keith Hooper, Rowena Sinclair
Financial reporting by New Zealand Charities: Finding a way forward

16 Zahirul Hoque, Jodie Moll
New Organizational Forms in the Australian Public Sector: the Specifier /Provider Model

301 Bryan Howieson, Ian Thompson
Ensuring Ethics is Integrated into Accounting Management and Practice: A Review of IFAC's Accounting Education Programs Exposure Draft "Approaches to Developing and Maintaining Professional Values, Ethics and Attitudes"

162 Ze Hu, Jackie Johnson, Yihui Lan
Can Value-at-Risk be Made More Valuable? Resampling Techniques for Risk Uncertainty

188 Freda Hui
Founder's influence on early financial statements: Case study of the Hong Kong and Shanghai Banking Corporation

255 Yushun Hung, Taychang Wang
The Determinants of the Relationship between Top Executive Stock-Based Compensation and Performance Measures: A Study of Taiwan

278 Laurie Hunter, Elizabeth Webster, Anne Wyatt
An Accounting Approach to Estimating the Return on Intangible Investments

254 Takiah Mohd Iskandar, Mohammad Noor H Omar, Mohd Mohid Rahmat
An Analysis of Audit Fee Premiums of the Merged Audit Firm

90 Beverley Jackling, Monica Keneley
Influences on the potential supply of and demand for accoutning graduates: a focus on the international enrolments

17 Margaret Jackson, Kim Watty, Lynn Yu
Assessing Students Unfamiliar with Assessment Practices in Australian Universities

198 Kerry Jacobs, Kate Jones, David Smith
An analysis of the source of public accounts committee inquiries: The Australian Experience

80 Ben Jacobsen, Jennifer Kofoed, Tony Martin, Sonia Shimeld
Innovations in teaching undergraduate finance at Australian Universities: Three examples

52 Wendy James, Lisa McManus, Nava Subramaniam

46 Leihan Jiang, Karen Van Peursem
Internal Audit Outsourcing Practice and Rationales:

78 Erlane K. Ghani, Fawzi Laswad, Stuart Tooley
The Effect of Presentation Format on Decision Quality in a Digital Reporting Environment

76 Steven Kachelmeier, Bernhard Reichert, Michael Williamson
Measuring and Motivating Quantity, Creativity, or Both

189 Wares Karim, Tony vanZijl
Audit concentration, auditor choice and management ownership in underdeveloped securities markets: The case of Bangladesh

282 Pamela Kent, Reza Monem
What Drives TBL Reporting: Good Governance or Threat to Legitimacy?

93 Edmund Keung

274 Tetsuhiro Kishita
CVP structure management amidst global competition:A case study of Japanese machine tool industry

81 Louise Kloot
Performance measurement and accountability in Australian fire services

160 Louise Kloot, Biserka Siladi
The role of non-executive directors in corporate governance: an evaluation

214 Ralph Kober, Janet Lee, Juliana Ng
Public Sector Financial Reporting Issues: Perspectives from Users and Preparers

82 Kam-Wah Lai
Reduction of Non-audit Fees and Earnings Management

184 Richard Lane, Brendan O'Connell

34 Jonathan Langton
Motives, Money and Microfinance - Are We Measuring the Right Subsidy Variable

20 Roman Lanis, Grant Richardson
The Impact of Tax Reform on Corporate Capital Investment: Evidence from Australian Panel Data

23 Stewart Lawrence, Umesh Sharma
New public sector management: a field study of emergence of new organizational reality

286 Philomena Leung, Peter Richardson
Balancing work and lifestyle: an exploratory study of Chartered Accountants in Australia

220 Janice Loftus, John Purcell
The Role of Accounting in Product Life-Cycle Analysis

45 Ursula Lucas, Rosina Mladenovic

124 Belinda Luke
Financial returns from new public management: A New Zealand perspective

243 William Maguire, Juliana Mikkola, Jan Mouritsen
Shifting organisational boundaries: a study of four Danish firms

125 Alastair Marsden, Russell Poskitt, Cherry Wang
An empirical analysis of the NZX's price query system

283 Malar Mavanna, Eduardo Roca, Victor Wong
Global Intergration of the Banking Industry: Evidence from A Renowned International Financial Centre Based on A Markov Regime Switching Approach

201 Michael McCrae
Behavioural Factors in client risk profiling by financial planners

229 Lisa McManus, Nava Subramaniam, Jiani Zhang
The Existence and Nature of Risk Management Committees in Australian Companies

39 Salma Mefteh, Barry Oliver
Capital structure choice: the influence of confidence in France

290 Lokman Mia, Lanita Winata
Information technology, strategic alliance and firm performance: An empirical study

31 Sven Modell
Bundling and transformation of management control innovations: a case study of the integration of total quality management and the balanced scorecard

295 Lee Moerman, Sandra van der Laan

38 Norman Mohd-Saleh, Aulia Fuad Rahman
The Effect of Free Cash Flow Agency Problem on the Value Relevance of Earnings and Book Value

170 Carly Moulang
Does "style of use" of performance measurement systems impact on individual creativity? An empirical analysis

145 Maria Mucciarone, John Neilson
Performance Reporting in an Australian Government Context: A Comparative Study

148 Maria Mucciarone, John Neilson
Performance Reporting by Malaysian Government Departments

116 Grace Mui
Auditor perceptions of the new Australian auditing and assurance standards: A phenomenographic study

279 Nona Muldoon, Chrisann Palm, Nicholas Pawsey
An investigation into the use of a blended model of learning

138 Donata Muntean, Kay Plummer
The Impact of Change upon the Accounting Profession:Welcome Challenges or Worrisome Chores?

186 Anil Narayan
Window Dressing for Legitimacy? A Selected Review of Annual Reports of New Zealand Tertiary Education Institutions

71 John Neilson, Grantley Taylor, Greg Tower
Corporate Communication of Financial Risk

107 Andrys Onsman, Greg van Mourik, John Watson
The Effectiveness of Classroom Study Groups in Introductory Finance tutorials.

272 Rohana Othman, Dennis Taylor
Managerial and public accountability in Malaysian local government: evidence of the effects of levers of control, empowerment and situational constraints

265 Kirsty Rae, John Sands, Nava Subramaniam
Risk Management Training, Ethical Environment, Internal Audit Activity and Internal Control Procedural Quality: A Structural Equation Model

55 Gulasekaran Rajaguru, Barry Williams
The trade-off between bank fees and net interest margins

65 Michaela Rankin
A Comparison of the Compensation Structures of Australian CEOs and Other Senior Managers

97 Kristy Richardson, Beth Tennent
Auditor Independence and the Implications for Litigation Involving Companies

143 Eduardo Roca, Hsien-Hung Yeh
The Impact of Financial Flexibility and Macroeconomic Conditions on Capital Structure before and after Tax Integration: Evidence from the Electronic Industries of Taiwan

259 Graeme Rose
Challenging the performance movement challenge: Some evidence from state-

77 Grant Samkin, Annika Schneider
Intellectual Capital Reporting by the New Zealand Local Government Sector

109 Axel Schulz, Jenna Tan

247 Natasja Steenkamp
The importance of coding pictures when applying content analysis methdology in ICR research

215 Sue Taylor
The $200 Million/Year Price Tag for Superannuation Fund Governance: A Case Study of Fund Member Loss

280 Manuel A. Tipgos
How Wrong is the Agency Theory as Basis for Corporate Governance?

193 Jason Wang, Mark Wilson
Earnings Management Following CEO Changes: The Effect of Contemporaneous Chairperson and CFO Changes

305 Trevor Wilkins
An Empirical Investigation of Asset Sale Motivations

63 Graeme Wines
The connotative meaning of independence in the context of audit: demand and supply side interpretations

15 Andrew Worthington
Whether the weather: A comprehensive assessment of climate effects in the Australian stock market

270 Yunxia Zhou
Bank loan loss provision and capital management


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