Browsing Open Theses & Dissertations by Thesis Supervisor "Habib, Ahsan"
Now showing items 1-11 of 11
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Association between Board Characteristics and Accounting Conservatism: empirical evidence from Malaysia
(Auckland University of Technology, 2009)This paper examines the association between board characteristics and accounting conservatism using a sample of 716 Malaysian listed firms for the year 2008. I use five board characteristics, namely the percentage of inside ... -
Audit firm industry specialization, Discretionary accruals and Stock Price Synchronicity
(Auckland University of Technology, 2013)The study investigates the association between earnings quality and stock price synchronicity. Stock price synchronicity is a measure of the relative amount of firm specific information impounded into stock price. Prior ... -
Audit tenure, and informativeness of earnings: New Zealand evidence
(Auckland University of Technology, 2012)The purpose of this research is to examine the relationship between audit tenure and earnings informativeness in New Zealand. Earnings informativeness is measured by market response to level and changes in earnings and ... -
Auditor industry specialization and earnings response coefficient: a New Zealand perspective
(Auckland University of Technology, 2011)The purpose of this research is to examine the relationship between auditor industry specialization (as a proxy for audit quality) and Earnings Response Coefficient (ERC) in New Zealand. Previous research in this field has ... -
Directors' insights from inside the boardroom: a New Zealand perspective
(Auckland University of Technology, 2010)The corporate failures of the last decade have drawn attention to the performance of the boards leading the companies that shape nations’ economies. The structural and financial measures previously used to determine board ... -
Goodwill Impairment Charges under (NZ)36: role of executives' incentives and corporate governance
(Auckland University of Technology, 2012)This study aims to examine whether a manager uses discretion in determining impairment loss on goodwill in the years subsequent to the adoption of International Accounting Standards (IAS) 36, based on executive incentives ... -
New evidence on real earnings management: an international investigation
(Auckland University of Technology, 2015)Real earnings management has attracted increasing attention in accounting research (Roychowdhury, 2006; Cohen et al., 2008; Gunny, 2010; Zang, 2012). However, real earnings management has still received relatively light ... -
Ownership Structures and Stock Price Synchronicity in Brazil and Russia
(Auckland University of Technology, 2017)This thesis investigates how various aspects of ultimate ownership affect the information environment, as measured by stock price synchronicity, of publicly traded companies in Brazil and Russia. Considering the fundamentally ... -
Roles and impacts of accounting and auditing organization for Islamic financial institutions (AAOIFI) in dealing with the accounting and disclosure of Zakah and Interest (Riba)
(Auckland University of Technology, 2009)The issues of zakah and interest for IFIs have been highlighted for several years and attracted many arguments among Islamic scholars and public. The increasing public interest on the Islamic Banking since 1970s has been ... -
Tax audit of transfer pricing cases derived from intangible assets: a study of selected tax court cases in Indonesia
(Auckland University of Technology, 2013)In the absence of market forces, transactions between affiliated companies can lead to distortion of the amount of tax that should be paid to government. The OECD introduced the ‘arm’s length’ principle, which uses comparable ... -
The effects of audit committee characteristics on the value relevance of accounting information-in New Zealand
(Auckland University of Technology, 2011)The purpose of this Dissertation is to examine the link between the characteristics of an audit committee and the value relevance of accounting information. The study is carried out in with a sample of 105 companies listed ...