A snapshot of sustainability assurance market in New Zealand

Autor: Pei-Chi Kelly Hsiao, Tom Scott, Zeting Zang

Publikováno v: Pacific Accounting Review. 34:669-686

Purpose This study aims to provide a snapshot of voluntary sustainability assurance in New Zealand (NZ) in 2020. we assess the frequency of different assurance elements and discuss aspects of current practices that potentially contribute to the audit

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::8daa1ec4a4894e0d5d5fe65189cbdcec
https://doi.org/10.1108/par-08-2021-0142

Service performance reporting and principles-based authoritative guidance: an analysis of New Zealand higher education institutions

Autor: Pei-Chi Kelly Hsiao, Mary Low, Tom Scott

Publikováno v: Meditari Accountancy Research.

Purpose This paper aims to examine the extent to which performance indicators (PIs) reported by New Zealand (NZ) higher education institutions (HEIs) correspond with accounting standards and guidance and the effects issuance of principles-based autho

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::9c52db2ecec1bb7bba8ed6d698b8e1f6
https://doi.org/10.1108/medar-10-2022-1825

Do they practice what they preach? The presence of problematic citations in business ethics research

Autor: John Dumay, Pei-Chi Kelly Hsiao, Chun Wei Choo, Alexander Serenko

Publikováno v: Serenko, A, Dumay, J, Hsiao, P-C K & Choo, C W 2021, ' Do they practice what they preach? The presence of problematic citations in business ethics research ', Journal of Documentation, vol. 77, no. 6, pp. 1304-1320 . https://doi.org/10.1108/JD-01-2021-0018

PurposeIn scholarly publications, citations play an essential epistemic role in creating and disseminating knowledge. Conversely, the use of problematic citations impedes the growth of knowledge, contaminates the knowledge base and disserves science.

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::999399eb712a8234cef0a06f9295f43f
https://doi.org/10.1108/jd-01-2021-0018

The Routledge Handbook of Integrated Reporting

Autor: Warren Maroun, Pei-Chi Kelly Hsiao, Charl de Villiers

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::d66ca5d8d436713f23a395f47c109c0e
https://doi.org/10.4324/9780429279621

Summary annual reports: length, readability and content

Autor: Michael E. Bradbury, Tom Scott, Pei-Chi Kelly Hsiao

Publikováno v: Accounting & Finance. 60:2145-2165

This paper examines summary annual reports (SAR) as an alternative channel for communicating financial information. We use a sample of New Zealand local governments (councils) that are required to report audited SAR. Using various measures, we compar

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::7e9bab905321c37b0834db7d6594e4f8
https://doi.org/10.1111/acfi.12370