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Purpose – The purpose of this paper is to examine the proposition that unexplained price and volume movements detected by the New Zealand Exchange's (“NZX”) surveillance staff reflect speculative trading. Design/methodology/approach – The paper examines a sample of 98 price queries issued by the...
Purpose – The purpose of this study is to consider the potential for profit under new public management, through a study of New Zealand's state‐owned enterprises (SOEs). Design/methodology/approach – “Examination from the outside” involved analysis of financial data from 2001 to 2005 for the SOE...
Purpose – The purpose of this paper is to consider the supply of audit firm industry specialisation in the market for statutory audits of publicly traded companies in Australia. The purpose of this study is to seek to gain a better understanding of the dynamics within the market for industry...
Purpose – The purpose of this study is to examine the impact of five factors, reflecting students' diversity in prior content and metacognitive knowledge, on students' academic performance in the introductory accounting course. Design/methodology/approach – Based on a conceptual framework of...
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