Browsing AUT Business School by Author "Ahmed, Z"

Now showing items 1-2 of 2

Multinational transfer pricing of intangible assets and tax audit adjustments: evidence from Indonesia

Ahmed, Z; Habib, A; Muhammadi, AH (Accounting and Finance Association of Australia and New Zealand (AFAANZ), 2015)

Purpose – This paper examines the challenges faced by Indonesian tax auditors in auditing multinational transfer prices of intangible assets. This study then explores the suitability of mechanisms currently used by Indonesian ...
Use of Public Accountability Index (PAI) to assess the accountability practices of New Zealand Universities

Ahmed, Z; Guo, C; Kabir, H; Narayan, A (The School of Accounting, RMIT University, 2016)

This study explores the trends in public accountability of New Zealand universities. It applies the Public Accountability Index (PAI) developed by Coy and Dixon (2004) to eight New Zealand universities’ annual reports from ...