• The New Zealand Stock Exchange Governance Code : investigating calls for improved sustainability reporting and management intentions. 

  Chirapattanakorn, Udom (Peter) (University of Canterbury, 2018)

  The purpose of this study is to examine to the current state of sustainability reporting by New Zealand’s listed organisations and the likelihood that the revised New Zealand Stock Exchange Corporate Governance Best Practice ...

• Tax Design and Administration in a Post - BEPS Era: A Study of Key Reform Measures in 18 Countries 

  Sawyer AJ; Sadiq K; McCredie B (2018)

  The OECD’s Base erosion and Profit Shifting (BEPS) initiative is undergoing what may be the most challenging phase, namely ratification and implementation by countries and jurisdictions. In this paper we provide a ...

• Disassembling Online Trolling : Towards the Better Understanding and Managing of Online Mischief-Making Consumer Misbehaviours 

  Golf Papez, Maja (University of Canterbury, 2018)

  This thesis draws on actor-network theory to explore the assemblages of human and nonhuman entities that allow and perpetuate online trolling. Trolling is a form of consumer misbehaviour that includes deliberate, deceptive, ...

• Neural networks applied to analytical procedures. 

  Li, Stewart (University of Canterbury, 2017/2018)

  Both U.S. and international standards require auditors to perform analytical procedures during the audit planning phase to assess the risk of material misstatements in the financial statements and, near the end of the ...

• Accounting and sustainable development practices: an interpretive study of a mining company in Ghana 

  Amoako, Kwame Oduro (University of Canterbury, 2018)

  Recently, sustainability has received increased attention from stakeholders of companies and researchers. The willingness of sustainability stakeholders to participate in sustainable development practices and rely on ...

• Malaysian accommodation providers‘ understanding of Halal hospitality 

  Abdul Razak, Nor Hidayatun (University of Canterbury, 2018)

  This study investigates the understanding of halal hospitality among accommodation providers in Malaysia. Halal means permissible in Arabic and the concept is a cornerstone of Islam and is used to refer to what is permissible ...

• The European Commission 2050 Energy Road Map - Implementation effects for Finnish energy firms 

  Butlin, Christopher (University of Canterbury, 2018)

  This research examines Finnish firms challenges and successes in implementing the European Commissions 2050 energy road map, and may assist policy makers in gaining a deeper understanding of implementation disruption, ...

• Brand tribalism and the gamer: An examination of extreme brand enthusiasts within video game platform brand communities 

  Bishop, Cameron Scotland Vivian (University of Canterbury, 2018)

  Brand tribalism is investigated in the context of video game platform brands, in order to both generate an understanding of video game platform brand tribes, as well as develop the literature on brand tribes as a whole. ...

• Understanding the phenomenon of trafficking commodities : an application of management theory to global criminal industries. 

  Little, Matthew James Alexander (University of Canterbury, 2018)

  This thesis presents the findings of a systematic literature review on the topic of trafficking and its four key subgroups; human, drugs, weapons and wildlife trafficking. The aim of this review is to synthesise the ...

• Chinese tourists shopping behaviour in New Zealand : the case of health and beauty products. 

  Commons, Edward Paul (University of Canterbury, 2018)

  This thesis presents the findings of the shopping behaviours of Chinese tourists in New Zealand with specific reference to health and beauty products. This research investigates both the general shopping behaviour, ...

• The influence of organisational factors on employee participation in an exercise initiative. 

  Little, Anna (University of Canterbury, 2018)

  The aim of this research was to investigate how employee perceptions of individual and organisational factors influence their participation in workplace exercise initiatives. A thematic literature review informed the ...

• Body art and its impact on employment selection decisions : is there a bias towards candidates with visible tattoos? 

  Woodford, Simone Delyse (University of Canterbury, 2018)

  This thesis investigates whether the presence of visible body art biases selection decision making, and whether the impact of such bias varies as a function of job type. The study utilised a 2 (Job type: blue-collar vs. ...

• Is the tracking error time varying? Evidence from agricultural ETCs 

  Bialkowski JP; Perera D; Bohl MT (2018)

  This study argues that the high volatility of agricultural commodity prices creates a challenge for exchange-traded commodity (ETC) managers to track the underlying index. Furthermore, previous studies find exchange-traded ...

• Submission on "A Constitution for Aotearoa New Zealand" 

  Baird NJ; Macpherson E; Barnett S; Brierley OF; Kennedy T; Thompson C; Siataga T (2017)

• Organizational resilience and financial performance 

  Prayag G; Chowdhury M; Orchiston C; Spector S (2018)

  Organization resilience has two dimensions – planned and adaptive (Lee, Vargo & Seville, 2013). Planned resilience occurs pre-disaster, whereas adaptive resilience typically emerges post-disaster and requires leadership, ...

• ¿Necesitan derechos los ríos? Comparando estructuras legales para la regulación de los ríos en Nueva Zelanda, Australia y Chile 

  Macpherson EJ; O'Donnell E (2018)

  Este artículo aborda lo que el otorgamiento de “personalidad jurídica” a los ríos puede ofrecer a las opciones institucionales para la regulación medio ambiental del agua. Se examina esta pregunta al estudiar la ...

• Midterm elections’ stock market surge – an unintentional gift from US politicians 

  Bialkowski JP; Nahavandi A (2018)

  The paper provides evidence for the existence of a midterm election effect on the US equity market. By examining the quarterly total returns on the S&P 500 Index between 1954 and 2017, we show that, nine times out of 10, ...

• The Determinants of Office Rents and Yields: The International Evidence 

  Bialkowski JP; Titman S; Twite G (2018)

  Monocentric urban models predict that office rents will be higher in larger and more prosperous cities with better transport and stronger agglomeration benefits. In addition, rental yields should be lower in growing ...

• Small Tax Dispute Resolution In New Zealand – Making Taxpayers ‘Winners’ Not ‘Losers’ 

  Maples AJ; Jone M (2018)

  In his 2011 comparative study, Maples observes that, despite the then recent positive administrative changes implemented by Inland Revenue (including facilitated conferences and the ability to opt-out of the dispute process ...

• In search of information in the digital age – A comparison of the Australian, New Zealand and United Kingdom access powers 

  Maples AJ; Woellner R (2018)

  The effective operation of any taxing regime depends ultimately upon the revenue authority being able to obtain timely and reliable information about a taxpayer’s relevant activities (both domestically and, increasingly ...

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