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Browsing Masters Dissertations by Thesis Supervisor "Rahman, Asheq"

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    • Challenges in Transitioning from a Unified Accounting System to International Financial Reporting Standards: The Case of Kurdistan, Iraq 

      Khudir, Ibrahim (Auckland University of Technology, 2021)
      This dissertation investigates the primary factors affecting Kurdistan to transition from the current accounting system to International Financial Reporting Standards (IFRS) and the challenges ahead. It examines the ...
    • COVID-19 Disclosures in Annual Reports 

      Iddamalgoda Mohotti, Rajitha (Auckland University of Technology, 2021)
      The devastating effects of COVID-19 that led to continued uncertainty for businesses escalate the importance of crisis-related vis-à-vis pandemic-related disclosure studies. This study aims to understand the types of ...
    • Impact of Differences Between Local GAAP and IFRS on Accounting Practice in an Emerging Market, Vietnam 

      Dao, Thoang (Tina) (Auckland University of Technology, 2021)
      The purpose of this study is to investigate the impact of the differences between International Accounting Standards (IAS) / International Financial Reporting Standards (IFRS) and Vietnamese accounting regulations in the ...
    • Tribal Connections and Earnings Quality of Companies in Kenya 

      Vekaria, Jayesh (Auckland University of Technology, 2019)
      This study investigates how the dynamics of politically connected firms in Kenya affect the earnings quality of those firms. Prior studies have mostly examined the effects of political connections of the board of directors ...
    • The Value of Human Capital: Is Academic Performance Reflected in Academic Salaries 

      Velayutham, Ajantha (Auckland University of Technology, 2017)
      The subject of human capital is of growing importance in accounting and business research in the 21st century. This paper empirically investigates whether an individual’s knowledge, skills and capabilities (human capital) ...

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