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New Zealand is currently experiencing a liberal and competitive economic environment which has led to a greater investment interest in corporate securities. Likewise, New Zealand firms are also developing strategies to attract investors, for example, through voluntary disclosure of information. Therefore, the level of information voluntarily disclosed by New Zealand companies is of interest to prospective investors. The purpose of this study is to examine empirically the relationship between five firm-specific characteristics and the general level of accounting information voluntarily disclosed by companies listed on New Zealand Stock Exchange (NZSE). In this study the a priori expectations are based on agency theory. The five firm-specific characteristics examined are: firm size, leverage, assets-in-place, type of auditor, and foreign listing status. The results obtained from cross-sectional regression show that firm size, foreign listing status and leverage are significantly related to the extent of voluntary disclosure. In contrast assets-in-place and type of auditor are not significant explanatory variables. A study of this type would be of particular relevance to accounting policy makers because, inter a h , it helps them in (a) understanding corporate disclosure behaviour, (b) explaining why firms adopt certain disclosure strategies, and (c) developing a coherent and acceptable set of mandatory disclosure requirements.

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PurposeThe aim of this research is to illustrate how a change from cash‐based accounting to accruals‐based accounting in the core public sector of New Zealand occurred.Design/methodology/approachThe grounded theory research strategy is used in a field study setting.FindingsThe findings suggest that there were six antecedents of the change – key people, axial principles, communicating ideas, contextual determinants, ethos, and knowledge. All of these converged to create the synergistic process of change that led to policy innovations. In this change process, accounting change was a means to an end, where accrual accounting was introduced in order to achieve ministerial control and measure performance of government entities to provide relevant information for management decision making.Research limitations/implicationsSince this is a case study based on a single country, not all analytical categories will be relevant to other contexts/countries. However, the study provides a conceptual framework that identifies constructs that are insightful for other settings.Practical implicationsThe findings of the study will be useful to researchers and policymakers interested in appreciating the causes and catalysts of major policy shifts in public sector accounting. The findings suggest that there are no general reform formats that can be applied to all countries.Originality/valueThe insights were derived from participants who were directly involved in the change. The strength of grounded theory strategy used in this study was that, by not being bound by an a priori theory, one was able to ground one's understanding in the factors surrounding the change.

SUMMARY Motivated by two opposing views, the limited supply view and the discrimination view, we examine the impact of gender diversity guidelines on the strength of the association between the presence of female audit committee members and audit quality. The limited supply view predicts that the effect of female audit committee members on audit quality would decrease after the guidelines were issued because they increased the demand for women directors without a commensurate increase in the supply of qualified women directors. The discrimination view predicts this relation would increase after the guidelines were issued since some firms would have abandoned their suboptimal hiring practices that favored men over better qualified women, resulting in higher quality firm-director matches as opportunities for women increase. Consistent with the limited supply view, we find that the positive association between audit committee gender diversity and audit quality weakened after gender diversity guidelines were introduced in Australia. JEL Classifications: G38; M42; M48. Data Availability: Data are available from the databases cited in the text.

Software-Defined Networking (SDN) and Blockchain are leading technologies used worldwide to establish safe network communication as well as build secure network infrastructures. They provide a robust and reliable platform to address threats and face challenges such as security, privacy, flexibility, scalability, and confidentiality. Driven by these assumptions, this paper presents an optimized energyefficient and secure Blockchain-based software-defined IoT framework for smart networks. Indeed, SDN and Blockchain technologies have proven to be able to suitably manage resource utilization and to develop secure network communication across the IoT ecosystem. However, there is a lack of research works that present a comprehensive definition of such a framework that can meet the requirements of the IoT ecosystem (i.e. efficient energy utilization and reduced end-to-end delay). Therefore, in this research, we present a layered hierarchical architecture for the deployment of a distributed yet efficient Blockchain-enabled SDN-IoT framework that ensures efficient cluster-head selection and secure network communication via the identification and isolation of rouge switches. Besides, the Blockchain-enabled flow-rules record keeps track of the rules enforced in the switches and maintains the consistency within the controller cluster. Finally, we assess the performance of the proposed framework in a simulation environment and show that it can achieve optimized energy-utilization, end-to-end delay, and throughput compared to considered baselines, thus being able to achieve efficiency and security in the smart network.