Research Publications for Howard B Davey
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Cai, W., Bai, M., & Davey, H. (2022). Implementing environmental protection tax in China: An alternative framework. Pacific Accounting Review, 34(3), 479-513. doi:10.1108/PAR-02-2021-0021
Botes, V., Davey, H., Esposo, D., & Smit, B. (2022). How accountants responded to the financial fallout owing to the COVID-19 pandemic. Pacific Accounting Review, online, 20 pages. doi:10.1108/par-09-2020-0177
Sun, Y., Ip, P. S., Arunachalam, M., & Davey, H. (2022). From ivory tower to a storyteller of value creation: Integrated reporting at Japanese and South African universities. Journal of Intellectual Capital, online. doi:10.1108/JIC-01-2021-0008
Liyanapathirana, N., Samkin, G., Low, M., & Davey, H. (2021). An exploratory study of awareness and intensity of ethical dilemmas: A comparative study between Sri Lankan and New Zealand accounting professionals. International Journal of Critical Accounting, 12(2), 129-155. doi:10.1504/IJCA.2021.115474
Zaini, S., Sharma, U., Samkin, G., & Davey, H. (2020). The level of voluntary disclosure practices in an emerging economy: Perception of users. In AFAANZ Online.
An, Y., Davey, H., Harun, H., Jin, Z., Qiao, X., & Yu, Q. (2020). Online sustainability reporting at universities: the case of Hong Kong. Sustainability Accounting, Management and Policy Journal, 11(5), 887-901. doi:10.1108/sampj-06-2018-0161
Zaini, S. M., Sharma, U., Samkin, G., & Davey, H. (2020). Impact of ownership structure on the level of voluntary disclosure: A study of listed family-controlled companies in Malaysia. Accounting Forum, 44(1), 1-34. doi:10.1016/j.accfor.2018.11.001
Sharma, D., Singh-Ladhur, J., Sharma, U., & Davey, H. (2019). Look-through companies: Stakeholder perspectives. New Zealand Journal of Taxation Law and Policy, 25(4), 365-380.
Wang, Z., Singh-Ladhar, J., & Davey, H. (2019). Business tax to value-added tax reform in China. Pacific Accounting Review, 31(4), 602-625. doi:10.1108/PAR-12-2018-0117
Wang, Z., Botes, V., & Davey, H. (2019). Tax fraud in China: Collusion between employer and employee to evade individual and corporate tax. New Zealand Journal of Taxation Law and Policy, 25, 121-135.