Search Results - "Bradbury, Michael"

Risk management committees and firm performance by Jia, Jing, Bradbury, Michael E

“…Risk management committees (RMCs) are recognised as a key corporate governance mechanism for controlling corporate risk. We examine the performance of RMCs in…”
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What accounting standards were the cause of enforcement actions following IFRS adoption? by Bradbury, Michael E., Scott, Tom

“…We provide descriptive evidence on enforcement actions (i.e., regulatory enquiries and their outcomes) following the adoption of International Financial…”
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Lipid metabolism and liver inflammation. I. Hepatic fatty acid uptake: possible role in steatosis by Bradbury, Michael W

“…Hepatic steatosis is a growing public health concern. Nonalcoholic fatty liver is increasingly common in Western societies and may lead to steatohepatitis,…”
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Business Combinations under Common Control: Further Considerations by Bradbury, Michael E.

“…This paper makes a number of observations on the International Accounting Standards Board's Discussion Paper DP/2020/2 Business Combinations under Common…”
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The use and usefulness of equity accounting by Bradbury, Michael E., Mehnaz, Laura, Scott, Tom

“…In this study we examine the use and usefulness (value relevance) of equity accounting. Descriptive evidence shows there is a higher frequency of disclosure…”
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How the XRB Uses Research in Setting Accounting and Assurance Standards by Bradbury, Michael E.

“…In this paper I describe how the New Zealand External Reporting Board (XRB) and its sub‐boards, the New Zealand Accounting Standards Board (NZASB) and the New…”
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Predictive sorption modelling of Ni(II), Co(II), Eu(IIII), Th(IV) and U(VI) on MX-80 bentonite and Opalinus Clay: A “bottom-up” approach by Bradbury, Michael H., Baeyens, Bart

“…A considerable amount of work has been carried out over the past several years to develop mechanistic sorption models capable of describing and predicting the…”
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Complying with best practice risk management committee guidance and performance by Jia, Jing, Bradbury, Michael E.

“…This study examines the relationship between ‘best practice’ risk management committee and firm performance in an environment where the existence and…”
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Auditor's responses to changes in risk by Bradbury, Michael E., Scott, Tom

“…This paper examines whether auditors plan engagements to be the same‐as‐last‐year (SALY) and if they respond to changes in risk both before and during audit…”
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Fe(II) Uptake on Natural Montmorillonites. II. Surface Complexation Modeling by Soltermann, Daniela, Baeyens, Bart, Bradbury, Michael H, Fernandes, Maria Marques

“…Fe­(II) sorption edges and isotherms have been measured on low structural Fe-content montmorillonite (STx) and high structural Fe-content montmorillonite (SWy)…”
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Auditor, client and investor consequences of the enhanced auditor's report by Al‐mulla, Mazen, Bradbury, Michael E.

“…This study examines the impact of the enhanced auditor's report (ISA 701) in New Zealand on audit effort (audit fees and audit delay); audit quality (absolute…”
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The volatility of comprehensive income and its association with market risk by Khan, Shahwali, Bradbury, Michael E.

“…Financial statement preparers claim that the ‘excess’ volatility of comprehensive income (CI) confuses financial statement users. We examine the volatility and…”
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Do managers forecast asymmetric cost behaviour? by Bradbury, Michael E, Scott, Tom

“…This article examines cost behaviour in a municipal (local government) setting and finds evidence of cost stickiness. We also find that costs are super-sticky…”
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Explanations for Not Having an Audit Committee in a ‘Comply or Explain’ Regime by Bradbury, Michael E., Ma, Diandian, Scott, Tom

“…We utilise the Australian ‘comply or explain’ corporate governance regime to examine the explanations given for not having an audit committee and whether these…”
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Oxygen isotope ratios in primate bone carbonate reflect amount of leaves and vertical stratification in the diet by Carter, Melinda L., Bradbury, Michael W.

“…The stable isotopic biogeochemistry of free‐ranging primates is a unique tool to assess dietary and ecological adaptions among sympatric populations. The…”
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Discussion of 'Other comprehensive income: a review and directions for future research' by Bradbury, Michael E.

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Summary annual reports: length, readability and content by Bradbury, Michael E., Hsiao, Pei___Chi Kelly, Scott, Tom

“…This paper examines summary annual reports (SAR) as an alternative channel for communicating financial information. We use a sample of New Zealand local…”
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Going Concern Uncertainty: What Do Firms Disclose? by Bradbury, Michael, Fargher, Neil, Potter, Brad, Taylor, Stephen

“…We examine disclosure of going concern uncertainties by Australian companies. We begin by outlining the extant reporting framework applicable from accounting…”
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Editorial: Assurance beyond the annual report by Bradbury, Michael E., Lee, Gladys, Scott, Tom

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The demand and supply timely financial reports by Al-Mulla, Mazen, Bradbury, Michael E

“…Purpose This paper is motivated by the Financial Markets Authority’s (FMA) investigation into reporting delays of New Zealand issuers. The purpose of this…”
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