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Accountability for risk in the deep sea petroleum exploration arena : a critical discourse analysis.
(University of Canterbury. Accounting and Information Systems, 2015)
This research aims to take an interdisciplinary approach to examine how two different strands of literature, sociology of risk and the Māori guardianship value of kaitiakitanga, can inform corporate, public and personal ...
The adoption of cloud computing for small and medium accounting firms.
(University of Canterbury. Accounting and Information Systems, 2015)
Purpose: The purpose of this study is to investigate the current state of cloud computing within the accounting industry, by studying how cloud computing technology had been used by accounting firms, and the factors that ...
Momentum in the foreign exchange market.
(University of Canterbury. School of Business and Economics, 2015)
This paper investigates the existence of price momentum in the Foreign Exchange market before and after the Global Financial Crisis, by analysing a sample of 18 currency pairs between 2002 and 2013. Using a portfolio ...
The Effect of Optionability on Underlying Stock Prices
(University of Canterbury. Accountancy, Finance and Information Systems, 2006)
In Ni, Pearson and Poteshmans' (2005) Journal of Financial Economics-article, they claim that the expiration-day price-distribution of optionable stocks is subject to inefficiencies caused by stock price manipulation and ...
Risk Control in ERP Implementations: The flow-on effect of prior decision making in the control of risks for Project Managers
(University of Canterbury. Accounting and Information Systems, 2013)
Enterprise Resource Planning (ERP) systems have been in existence for over 2 decades yet businesses are still losing billions of dollars annually in the implementation of software designed to reduce costs and increase ...
Regulatory options for the privatisation of natural monopolies with particular emphasis on the privatisation of Telecom in New Zealand
(University of Canterbury, 1992)
The increased prominence of market thinking has seen many Governments liberalise
markets that were previously tightly controlled by regulation. Similarly, these Governments
have at the same time questioned their role ...
Readability and Thematic Manipulation in Corporate Communications: A Multi-Disclosure and Trans-Tasman Investigation
(University of Canterbury. Accounting and Information Systems, 2011)
The purpose of this study is to investigate the prevalence of two significant impression management strategies, thematic and reading ease manipulation, across a range of distinct corporate communications and explore the ...
Social and environmental reports and the notion of stakeholder engagement
(University of Canterbury, 2016)
Non-financial reports are being produced by large organisations with more frequency than
ever before with stakeholders being central to them. Through a number of interviews and by
analysing reports by organisations in ...
The choice of China's Business Tax to Value Added Tax reform: the traditional VAT model or the modern GST model?
(University of Canterbury, 2016)
By implementing the Pilot Program for the Collection of Value Added Tax instead of Business Tax, China has started a move to a Value Added Tax (VAT). There were two models of VAT/Goods and Services Tax (GST) available to ...
The Concept of Cash: An Empirical Study of Connotative Meaning in Accounting
(University of Canterbury. Accountancy, Finance and Information Systems, 2008)
This experimental study investigates the connotative meaning of the concept “cash”, as it relates to the cash flow statement, held by the three key parties to the accounting communication process: preparers, auditors and ...
