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She received her PhD from Massey University in 2005. Her doctorial research was an investigation into the effects of political risk and corporate governance on audit effort in the production of audit services in the NZ public sector. Her main area of research and expertise is assurance, in particular the economics and production of assurance services. Her particular research contribution is in the highly specialised area of audit services production. There are a small number of researchers world-wide who research production of assurance services using proprietary data such as the data that she used in her PhD study and continues to use in current studies.
She also contributes, based on her research and expertise in auditing in New Zealand to the development of professional standards, guidance and policies for practising auditors and regulators in New Zealand. Her other area of expertise and research is financial reporting and auditing of public benefit entities, including public sector and not-for-profit entities. In particular, her recent research focuses on the introduction of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSAS) in public sector reporting and the effects of these standards on the quality and cost of reporting and auditing in the public benefit sector.
Nives is a senior lecturer in the School. She teaches undergraduate and postgraduate courses in advanced auditing and advanced financial reporting.
Nives' main area of research and expertise is in financial reporting and assurance; in particular financial reporting in for-profit and not-for-profit/public sector, assurance services market regulation, varying levels of assurance and assurance in public and not-for-profit sectors and governance in for-profit and not-for-profit sectors. In particular, her recent research focus has been on the introduction of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSAS) in public sector reporting and the effects of these standards on the quality and cost of reporting and auditing on the public benefit/public sector entities. Nives has contributed to the development of professional standards, guidance and policies for practicing auditors in New Zealand by informing regulators, based on her research and expertise in financial reporting and auditing.
Current (2018-2020) research projects are:
Government accounting reform as a means for strengthening public sector financial management - IPSAS and governmental financial reporting harmonisation; Accounting for government assets: precondition for sound public sector asset management - Project Professor Vesna Vasicek and Gorana Roje financed by Croatian Government as part of the EU harmonisation process – project commenced in late August 2014, currently in the first phase of writing background on “whole government reporting”.
Public Sector Accrual Accounting Application: Can Croatia learn from New Zealand Experience – Challenges and Synergies? with Roje, G. and Vašiček, V.;
Investment in Infrastructure – The Evidence of Political Pressure and Priorities: Water vs Roads – with Ehalaiye, D. and Laswad, F.;
Financial Reporting for Heritage – evidence of the stakeholders' feedback;
Management and Financial Reporting for State Assets - a comparative analysis between Croatia and New Zealand -with Roje, G.;
Public Service Restructuring: The current state and consequences of restructuring in the New Zealand public services – with d’Ath, J.
Other projects and papers that are currently in the process of publication are:
- Financial report users and their information needs – a Structured Literature Review,
- Private vs Public Firms Accounting Disclosure,
- Private Companies Financial Reporting and Assurance – Users’ Perspectives,
- Financial reporting and management of heritage assets: Evidence from New Zealand museums,
- Determinants of accounting choice in NFP sector – the case of heritage assets accounting by NZ museums.
Resource Development and Management
Field of research codes
Accounting Theory and Standards (150101): Accounting, Auditing and Accountability (150100):
Applied Economics (140200):
Commerce, Management, Tourism And Services (150000):
Financial Accounting (150103):
Public Economics- Public Choice (140213): Public Economics- Publically Provided Goods (140214)
Assurance (audit and other assurance); Financial Reporting, Public Sector and Not-for- Profit, Corporate Governance.
Nives contributes significantly to the standing and the reputation of the College of Business and Massey University in the wider business community through her extensive engagement with the accountancy profession as well as the wider business community. She has provided sustained contributution with her business and community engagement over the period of over last 15 years.
Her engagement and involvement is through the following:
Appointed member of the New Zealand Accounting Standards Board (NZASB),
Elected Councilor for Chartered Accountants Australia and New Zealand (CA ANZ) Council,
Elected Councilor for Chartered Accountants Australia and New Zealand (CA ANZ) Regional - New Zealand Council,
Member of the FMA Audit Oversight Committee (AOC),
Trustee of the Chartered Accountants Australia and New Zealand Manawatu Branch Education Trust.
Significant contributor of her accountancy and business skills to the work of a number of organisations and charities in the Manawatu region.
Other Committees and Panels:
Member of the CA ANZ Audit Regulation Advisory Committee,
Member of the CA ANZ AAA Module Advisory Panel,
New Zealand representative on the Accounting and Finance Association of Australia and New Zealand (AFAANZ) Assurance and Auditing SIG Committee.
Previous professional engagments:
Appointed member of the New Zealand Institute of Chartered Accountants (NZICA) (now the Chartered Accountants Australia and New Zealand) Professional Standards Board (PSB),
Elected member of the Chartered Accountants Australia and New Zealand Manawatu Leadership Team (LLT) and a Chairperson 2007-2008,
Chairperson of the Technical & Legislation Committee for the Chartered Accountants Australia and New Zealand, Manawatu;
Coordinator of the Massey University and the Chartered Accountants Australia and New Zealand Executive Insight Programme;
Appointed member of the Chartered Accountants Australia and New Zealand Research and PhD Scholarship Committee.