Browsing AUT Business School by Title
Now showing items 97-116 of 462
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Do Our Introductory Accounting Textbooks Reflect Current Accounting Practice?
(American Accounting Association (AAA), 2016)Many researchers have found that accounting education contributes to the narrow and stereotypical perceptions students have of accounting, further supporting claims that the profession may be attracting graduates who lack ... -
Do significant environmental matters relevant for financial reporting present concerns for auditors? Evidence from interviewing New Zealand auditors
(AUT University, 2010)The question for this study is whether significant environmental matters relevant for financial reporting raise concerns for auditors. 18 New Zealand audit partners and managers from the North and South Islands were ... -
Do the initial job market conditions really matter for CEO pay?
(Auckland Center for Financial Research (ACFR), Auckland University of Technology Business School, 2013)This paper complements the literature on CEO compensation by studying the effects of job market conditions at the start of future CEOs' careers. We also contribute to research on cohort eff ects in compensation by taking ... -
“Do You want New Zealand to be taken seriously?”: the clash of crisis narratives in environmental debates
(New Zealand Political Students Association, 2012)Political actors construct and deploy crisis narratives both to describe existing reality and to implore action. In general terms, such narratives tend to serve an anti-political function as they seek to de-legitimate ... -
Does buyer-seller similarity affect buyer satisfaction with the seller firm?
(Taylor & Francis, 2012)With the increased reliance on diverse markets in multi-cultural contexts, the role that similarity can play in the relationship between a salesperson and a buyer is receiving increased attention. Similarity is regarded ... -
Does reliable pirated product lead to more piracy?
(Department of Economics, AUT University, 2012)Conventional wisdom would suggest if a pirated product, which is cheaper than the original product, becomes more reliable then the relative demand of the pirated product or the rate of piracy will increase ... -
Donoghue v Stevenson and local authorities: can the tort of negligence be built on shaky foundations? A New Zealand perspective
(University of the West of Scotland, 2012)Identifying the appropriate test for finding a duty of care is a matter which has exercised the minds of the judiciary across all common law jurisdictions since Lord Atkin’s famous formulation of the ‘neighbour’ principle ... -
Double Jeopardy, Alive and Well: A Preliminary Assessment of Price Expectations in the Republic of Korea and New Zealand
(Sichuan University Strategy and Development Research Center, 2016)This preliminary research is concerned with seeking price expectation differences in response to market share information in Korea and New Zealand. A qualitative approach is taken and the research proposition is that South ... -
Earnings Management, Annual Report and Accounting Comparability
(Canadian Center of Science and Education, 2016)Using the Chinese A-share listed firms over the period from 2005 to 2012, this paper examines the relationships between earnings management, annual report patch and accounting comparability. The empirical results indicate ... -
Economic consequences of international cross-listing and multimarket trading
(Financial Managemement Association (FMA), 2011)This study examines the impact of cross-listing and multimarket trading on the stock’s information environment. Cross-listing is associated with additional mandatory disclosure requirements and, thus, is expected to reduce ... -
The Effect of Economic Policy Uncertainty on Stock-commodity Correlations and Its Implications on Optimal Hedging
(Elsevier BV, 2019)Motivated by previous studies documenting significant return and volatility effects of economic policy uncertainty (EPU) on the stock market, this study examines whether EPU has an effect on the dynamic conditional ... -
“Effort-as-Information”: the impact of decision-related effort on subsequent evaluation and price judgment
(Association for Consumer Research, 2008)Decision-related effort is an important factor in understanding consumers’ decision-making and consumption behavior. In this research, we examine how decision-related effort influences evaluation and price judgment (i.e., ... -
Egalitarian myths in New Zealand: a review of public opinion data on inequality and redistribution
(New Zealand Sociology, 2013)Economic inequality in developed western countries, including New Zealand, is a pressing social issue. Besides concerns of fairness, current high levels of inequality are associated with a range of socially damaging ... -
Emergence and consequences of drift in organizational information systems
(ProQuest, UMI Dissertation Publishing, 2010)This dissertation theorizes how IS portfolio drift emerges, what its consequences are, and how it is managed. I define IS portfolio drift as locally-driven but centrally-unintended adaptations of an organization's collection ... -
Employee satisfaction and customer satisfaction: testing the service-profit chain in a Chinese securities firm
("Business Perspectives" Publishing Company, 2005)With the rising share of the service sector in the global economy, best practices in production, human resource management (HRM) and marketing are copied from manufacturing and applied to service industries. As the production ... -
Employees behaving badly: social liabilities at work
(Irish Academy of Management (IAM), 2015)The impact that negative or distracting others (social liabilities) have on individuals in the workplace should not be underestimated. The purpose of this research was to develop a broad, theoretically derived measure of ... -
An Employee’s Living Wage and Their Quality of Work Life: How Important Are Household Size and Household Income?
(Hapres, 2019)Living Wage (LW) campaigns normally assume a prototype household configuration in setting their LW rate, comprised of number of dependent householders and the number of incomes. This information is used to calculate the ... -
Employment Relationship Problem Resolution: a Gap Between Objectives and Implementation
(ER Publishing Ltd, 2017)This paper identifies a disjuncture between the policy objectives of the Employment Relations Act 2000 (ERA) and the Employment Relations Problem Resolution system. One objective of the ERA was the early resolution of ... -
Entrepreneurial orientation among migrants and small and medium enterprises
(Sciedu Press, 2016)This qualitative study seeks to enrich the understanding of migrants’ perceived experience in running small businesses in Auckland, New Zealand. The study will also examine what motivated migrants into business, their ... -
Environmental matters in financial reporting: a question of audit materiality??
(AUT University, 2011)This paper examines the issue of audit materiality in regard to the disclosure of environmental matters in financial reports. Its purpose is to reveal auditors’ views and practices when judging the materiality of environmental ...