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Light-Handed Charity Regulation : Its Effect on Reporting Practice in New Zealand

Cordery, Carolyn J. - 2012

Internationally, there has been a steady increase in the number of countries instigating charity regulation. While the Charity Commission for England and Wales was established by the Charitable Trusts Acts of 1853, since 2005 the Office of the Scottish Charity Regulator, Charity Commission for...

Persistent link: https://www.econbiz.de/10013108546

A solution looking for a problem : factors associated with the non-adoption of XBRL

Cordery, Carolyn; Fowler, Carolyn J.; Mustafa, Khairil - In: Pacific accounting review 23 (2011) 1, pp. 69-88

Persistent link: https://www.econbiz.de/10009232407

Charity performance reporting, regulatory approaches and standard-setting

McConville, Danielle; Cordery, Carolyn - In: Journal of accounting and public policy 37 (2018) 4, pp. 300-314

Persistent link: https://www.econbiz.de/10011926448

Charity registration and reporting : a cross-jurisdictional and theoretical analysis of regulatory impact

Cordery, Carolyn; Deguchi, Masayuki - In: Public management review 20 (2018) 9, pp. 1332-1352

Persistent link: https://www.econbiz.de/10011930080

International practices, beliefs and values in not-for-profit financial reporting

Cordery, Carolyn; Crawford, Louise; Breen, Oonagh B.; … - In: Accounting forum : advancing the interdisciplinary and … 43 (2019) 1, pp. 16-41

Persistent link: https://www.econbiz.de/10012106128

The Ungreening of Integrated Reporting : a Reflection on Regulatory Capture

Bridges, Caroline Mary; Harrison, Julie; Hay, David - 2022

PurposeThe initial rationale for developing integrated reporting included addressing the failures of traditional reporting to address sustainability issues. Subsequently, the International Integrated Reporting Council (IIRC) modified its stated objectives to emphasise integrated thinking and...

Persistent link: https://www.econbiz.de/10014085704

The ungreening of integrated reporting : a reflection on regulatory capture

Bridges, Caroline M.; Harrison, Julie A.; Hay, David - In: Meditari accountancy research 30 (2022) 3, pp. 597-625

Persistent link: https://www.econbiz.de/10013326713

Discussion of "the quality of mandatory nonfinancial risk disclosures and the moderating effect of audit firm and partner characteristics"

Hay, David - In: The international journal of accounting : TIJA 56 (2021) 2, pp. 2180004-1-8

Persistent link: https://www.econbiz.de/10012656559

Comments on Exposure Draft for Proposed ISSA 5000, sustainability assurance engagements by the Auditing and Assurance Standards Committee of AFAANZ

Hay, David; Harding, Noel; Biswas, Pallab Kumar; Gan, Chris - In: Accounting and finance 64 (2024) 1, pp. 1221-1239

Persistent link: https://www.econbiz.de/10014540264