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Sound financial reporting is critical for the financial wellbeing of firms and the long-term sustainability of their activities and the environment. Our research areas include:
Conventional financial accounting topics such as fair value accounting and revaluations, accounting for employee benefits, deferred tax liability accounting, accounting for goodwill, accounting for derivatives, and comprehensive income accounting;
Broader reporting topics such as sustainability reporting , voluntary disclosure and non-GAAP reporting, reporting quality, corporate governance, and international accounting and IFRS adoption and implementation;
Sector-based reporting topics such as public sector reporting, reporting by not-for-profit organisations, and reporting by Small and Medium Enterprises (SMEs); and
Emerging financial reporting topics such as integrated reporting, and accounting and reporting for carbon and other externalities.
Our management accounting research addresses financial and non-financial information used by managers in private and public sector organisations in making informed decisions, controlling strategic directions and improving efficacy. We address a broad spectrum of topics ranging from costing systems and revenue management to organisational and behavioural aspects of management control systems. Innovations in and the impact of performance measurement systems, incentive systems and risk assessment are also considered.
Our research includes the economics and production of assurance services and the role of auditing in corporate governance and auditing in the public and not-for profit sectors. Other research addresses issues such as board composition and the role of audit committees. This is of interest to regulators and contributes to the development of professional standards, guidance and policies for practising auditors in New Zealand.
Staff are active in research relating to tax compliance. The three broad areas of research interests are: taxpayers’ and tax practitioners’ compliance behaviour and the complex interplay between them; compliance burden issues particularly for small businesses; and perceptions of fairness towards taxation. An interdisciplinary approach is adopted in many of the studies drawing on various perspectives such as economics and social psychology.
Accounting education research focuses on students’ learning and academic performance. We investigate students’ motivations, skills, characteristics, approaches to learning and career interests to provide a better understanding of their academic performance and choice of accountancy as a major and career. Some studies used the Theory of Planned Behaviour as the framework for cross-sectional and longitudinal research. Topics examined include learning style preferences, learners’ characteristics and assessment methods, and study choices of business students.
Research focuses on dimensions of accountability in the public sector with respect to public sector accounting and auditing, public governance, service delivery and resource allocation, risk management and financial sustainability. Research centres on responsiveness and responsibility of national and local governments. The research employs but is not limited to the notion of critical accountability, accountability within the economic rationalism framework to assess the performance of the public sector managers, entities and government policy implementation.
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Last updated on Tuesday 16 August 2016