... these contrasting perspectives. Design/methodology/approach This study uses unbalanced panel data for a unique hand-collected dataset from listed firms in New Zealand (2000–2020) – a country that adopts the principles-based corporate governance regime. The authors perform ordinary least squares, two-stage least...

...David Hay; Elizabeth Rainsbury; Debbie Van Dyk Purpose The purpose of this study is to examine the cost of the introduction of independent audit inspections in New Zealand. Design/methodology/approach The research is conducted using audit fee data from New Zealand and examines the overall...

...Pei-Chi Kelly Hsiao; Tom Scott; Zeting Zang Purpose This study aims to provide a snapshot of voluntary sustainability assurance in New Zealand (NZ) in 2020. we assess the frequency of different assurance elements and discuss aspects of current practices that potentially contribute to the audit...

...Nishaal Prasad; David Hay; Li Chen Purpose The purpose of this study is to examine the effect of internal audit function (IAF) use on earnings quality and external audit fees using empirical data collected from the New Zealand (NZ) setting. Design/methodology/approach Applying institutional...

...Anil K. Narayan; John Kommunuri Purpose This paper aims to provide a commentary on how well the New Zealand (NZ) Government has used the budget as a tool to tackle the social and economic problems associated with the COVID-19 pandemic. The role of public budgeting as a political instrument is also...

... deliberations. This study bridges this gap in the New Zealand setting by providing an analysis of grass-root opinions from the Pacific perspective, conducted during a funding deliberation. Literature provides ample evidence on the universality of the above phenomenon and the increasing vulnerability of PAOs...

...David Hay; Karen Shires; Debbie Van Dyk Purpose This special issue paper aims to describe the early effects of COVID-19 on auditing in New Zealand, and the subsequent reforms that the authors expect will follow. Design/methodology/approach The authors use published sources to discuss...

...Russell Craig; Rawiri Taonui; Susan Wild; Lũcia Lima Rodrigues Purpose This paper aims to highlight the accountability reporting objectives of four Māori-controlled organizations. The examples cited reflect the core values of the indigenous Māori people of New Zealand (Aotearoa) and help...

...Md. Borhan Uddin Bhuiyan; Jamal Roudaki Purpose This paper aims to examine the existence of related party transactions (RPTs) in failed financial companies in New Zealand when firms have interlocking directors on the board. We also examine the role of auditors in the review of RPTs. We anticipate...

...Michelle Li; Helen Roberts Purpose This paper aims to examine the relationship between board independence and firm performance for publicly listed New Zealand (NZ) firms over the period 2004-2016. Design/methodology/approach To address endogeneity concerns, the relationship between firm...

... legislation, and whether the stakeholders were considered in these contexts. Radiah Othman can be contacted at: r.othman@massey.ac.nz © Emerald Publishing Limited 2017 Emerald Publishing Limited Licensed re-use rights only Sustainability New Zealand Environment Reporting Legislation...

...Dimu Ehalaiye; Nives Botica-Redmayne; Fawzi Laswad Purpose The purpose of this paper is to investigate the financial determinants of local government debt in New Zealand. Design/methodology/approach To investigate the financial determinants of local government debt in New Zealand, the authors...

...Jun Chen; Yi Chen; Bart Frijns Purpose The aim of this study is to examine the tracking performance and tracking error (TE) of New Zealand exchange traded fsunds (ETFs). Design/methodology/approach The authors use regression methods and cointegration analysis to examine tracking performance...

...Bart Frijns; Alireza Tourani-Rad Purpose – The aim of this paper is to construct a historical index for the New Zealand stock markets going back to 1899. From these historical returns, the authors can extract the average capital gains and dividend yield. It also allows them to provide an estimate...

...Farzana Aman Tanima; Ken Bates Purpose – Two prior survey papers on the use and perceived merit of customer accounting (CA) practices, one in Australia and one in New Zealand (NZ), disclosed contrasting results with confusing elements. The purpose of this paper is to replicate and extend previous...

...Hamish Anderson; Ben Marshall; Xiao Wang Purpose – This paper aims to examine whether the cross-sectional return patterns in New Zealand’s main stock market (NZSX) are also present in the alternative (NZAX) and over-the-counter (Unlisted) markets. Design/methodology/approach – Cross...

...Hamish D. Anderson; Yuan Peng Purpose – The purpose of this paper is to examine the impact on stock liquidity following the reduction of minimum tick size from $0.01 to $0.005 for a selection of dual-listed and property stocks on the New Zealand Exchange (NZX) during 2011. Design/methodology...

..., so understanding investor behaviour is a key contribution to financial theory. © Emerald Group Publishing Limited 2014 New Zealand KiwiSaver Funds flows Investor behaviour Identifying the drivers of investor behaviour is the subject of ongoing research, although...

...Bart Frijns; Aaron Gilbert; Alireza Tourani-Rad Purpose – The purpose of this paper is to investigate price discovery for cross-listed stocks on the New Zealand Exchange (NZX) and the Australian Stock Exchange (ASX) and find out the determinants of price discovery between the two markets...

... that people own is not known; thus, the values on investment fund information do not represent the total wealth of each person, as other accounts elsewhere may exist. Practical implications – There are broad implications for the New Zealand capital market, retirement policy, financial advice industry...