... of higher fees but only for smaller companies continued as the inspection process rolled out. This research is relevant to an international audience as it adds to the literature indicating that the impacts of audit regulation can differ from country to country because of differences in the approach...

...Mazen Al-Mulla; Michael E. Bradbury Purpose This paper is motivated by the Financial Markets Authority’s (FMA) investigation into reporting delays of New Zealand issuers. The purpose of this paper is to provide regulators with systematic evidence on firm specific characteristics associated...

..., the research questions for this paper are: RQ1. What types of research could be useful for standard setters? Regulation Research Legitimacy Audit standard setters Financial accounting standard setting Public interest Rowena Sinclair can be contacted at: rowena.sinclair...

...Hamish D. Anderson; Ben R. Marshall; Christopher B. Malone; Udomsak Wongchoti; Alan J. Mitchell Purpose This paper provides empirical support for the introduction of cash flow disclosure regulation issued by Australasian accounting bodies, AASB and NZICA (formerly NZSA), between 1987 and 1992...

...Editorial: Financial Regulation: Market; Valuation Impacts; Gerry Gallery; Natalie Gallery; Angela Linus Purpose The purpose of this paper is to jointly assess the impact of regulatory reform for corporate fundraising in Australia (CLERP Act 1999) and the relaxation of ASX admission rules...

... research on whether a change in accounting regulation for employee share options from disclosure to recognition gives rise to greater scope for earnings management. One reason for the lack of empirical evidence in the research is due to the problem of designing a test. Bernard and Schipper suggest...