Qualifications

Profile

Dr Liz Rainsbury is an Associate Professor in the  Business & Enterprise and High Technology network.  Prior to this position she held various roles within Unitec, including Head of Department,  Programme and Acdemci Leader. Liz' past professional experience includes chartered accounting practice.

Liz's research interests are in financial reporting, auditing, corporate governance and accounting education.  Her publications have appeared in Accounting and Business Research, Journal of Contemporary Accounting and Economics, Accounting Education: An International Journal,  the Pacific Accounting Review and Australian Accounting Review.

Publications

Rainsbury, E., Bandara, S., & Perera, A. (2022). Rainsbury, E., Bandara, S., & Perera, A. (2022). Auditors' response to regulators during COVID-19: disclosures of key audit matters. Rainsbury. Asian Review of Accounting, (ahead-of-print).(ahead-of-print). Rainsbury, E., Bandara, S., & Perera, A. (2022). Auditors' response to regulators during COVID-19: disclosures of key audit matters. Asian Review of Accounting, (ahead-of-print). (Vol. 1).

Chen, F., & Rainsbury, E. (2022). Impacts of financial and industry expertise of the audit committee on the readability of key audit matters: New Zealand evidence. Auckland Region Accounting Conference, Auckland.

Prescott, J., Rainsbury, E., & Schmidt, E. (2022). Statement of service performance reporting: A study of tier three registered charities in New Zealand. Auckland Region Accounting Conference, Auckland.

Perera, A., Rainsbury, L., & Bandara, s (2021). "Face-to-face delivery this week; online the next: a reflection". Accounting Research Journal (Vol. 34(3)).

Rainsbury, E. A. (2020). Face to face delivery this week; on-line the next. New Zealand Applied Business Education Conference 2020, Online.

Rainsbury, E. (2020). The Impact of Audit Quality Reviews on Audit fees of New Zealand Listed Companies. Inaugural XRB Research Forum, Virtual.

Perera, A., & Rainsbury, L. (2019). Motivations Behind Reporting on Human Capital in New Zealand. Auckland Region Accounting Conference, Auckland.

Rainsbury, E. A. (2018). Audit Quality in New Zealand - Early Evidence from the Regulator. Australian Accounting Review (Vol. Published in Early View).

Rainsbury, E. A. (2018). Audit Quality in New Zealand - Early Evidence from the Regulator. 2018 Accounting and Finance Asscociation of New Zealand (AFAANZ) Conference, Auckland, New Zealand.

Rainsbury, E. A., Hao, G., & Yang, M. (2017). Environmental Reporting Disclosures of Shandong Listed Companies in China. New Zealand Journal of Applied Business Research (Vol. 14(2)).

Rainsbury, E. A. (2017). Audit Quality in New Zealand -Evidence from Regulator. ARA Conference, Auckland, New Zealand.

Rainsbury, E. A., & Hao, G. (2016). Environmental Accounting Disclosures of Manufacturing and Mining Listed Companies in Shandong Province, China. Auckland Region Accounting Conference, AUT University, Auckland.
https://hdl.handle.net/10652/3748

Rainsbury, E.A. (2016). The Impact of the FMA Guideline on Non-GAAP Earnings Disclosures. Australian Accounting Review (Vol. Early View (Online Version of Record published before inclusion in an issue)).

Rainbury, E. A. (2016). The Impact of the FMA Guidance Note on Non-GAAP Earnings Disclosures. 8th Asia-Pacific Interdisciplinary Research in Accounting Conference (APIRA) - 2016, Melbourne, Australia.
https://hdl.handle.net/10652/4122

Rainsbury, E. A. (2016). The Impact of FMA Guidelines on Non-GAAP Earnings Disclosures. Australian Accounting Review (Vol. 26(4)).

Hao, X., & Rainsbury, E. (2016). Disclosure of internal control information by Chinese cross-listed companies. Unitec ePress (Vol. 1).
https://hdl.handle.net/10652/3181

Rainsbury, E., Hart, C., & Buranavityawut, N. (2015). GAAP-adjusted earnings disclosures by New Zealand companies. Pacific Accounting Review (Vol. 27(3)).

Rainsbury, E. (2015). Characteristics of companies disclosing Non-GAAP earnings. Auckland Regional Accounting Conference, Auckland, New Zealand.
https://hdl.handle.net/10652/3265

Rainsbury, E., and Hart, C. (2014). The impact of the FMA guidelines of non-GAAP earnings disclosures. Auckland Region Accounting (ARA) Conference, Auckland, New Zealand.
https://hdl.handle.net/10652/3900

Rainsbury, E., Malcolm, P., and Hart, C. (2014). Higher education governance: New Zealand reforms. In AFAANZ, Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference.

Oldfield, J., Rainsbury, E., Slessor, A., Dassanayake, W., and Coveny, R. (2014). iBus: Embedding mobile learning in a Bachelor of Business Programme. Accounting and Finance Association of Australia and New Zealand (AFAANZ) Accounting Education Special Interest Group Symposium, 6-8 July, Auckland, New Zealand.

Hao, X.R., and Rainsbury, E. (2014). Analysis of disclosure of internal control information from Chinese listed companies -- Data from cross listing companies. Auckland Region Accounting (ARA) Conference, 4 December, Auckland, New Zealand.
https://hdl.handle.net/10652/2864

Rainsbury, E., Hart, C., and Malthus, S. (2013). Non-GAAP Earnings Disclosures by New Zealand Companies. Accounting and Finance Conference, 11-13 April, Queenstown, New Zealand.

Rainsbury, E., Malcolm, P., and Hart, C. (2013). Governance reform: Institute of Technology councils. Auckland Region Accounting (ARA) Conference, Auckland, New Zealand.

Buhr, K., Cross, R., and Rainsbury, E. (2012). Capital Structure and Financing Choices in Australia. World Finance & Banking Symposium. 17-18 December, Shanghai, China. Available Online: http://world-finance-conference.com/papers_wfc/288.pdf.
https://hdl.handle.net/10652/2115

Rainsbury, E., Hart, C., and Malthus, S. (2012). Non-GAAP Earnings Disclosures by New Zealand Companies. Auckland Regional Accounting Conference, 30 November, Auckland, New Zealand.

Buhr, K., Cross, R., and Rainsbury, E. (2012). Capital Structure and Financing Choices: An Australian Study. New Zealand Finance Colloquium. 9-10 February, Auckland, New Zealand.

Malthus, S., Rainsbury, E., and Hart, C. (2012). The Rise of Pro-forma Reporting in New Zealand. Chartered Accountants Journal (Vol. 91 2 March).

Rainsbury, E., Malthus, S., and Capper, P. (2012). The Existence and Composition of Audit Committees in the New Zealand Public Sector. Australian Accounting Review (Vol. 22 1 March).

Bradbury, M., Rainsbury, E., and San Diego, J. (2011). Evidence On The Convergence Of Corporate Governance: Related To Audit Committee Composition. Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Darwin, Australia. 3-5 July.

Rainsbury, E. (2010). Discussant - "Some accountability issues in the Finance company failure in New Zealand". Auckland Region Accounting (ARA) Conference. Auckland, New Zealand. 26 November.

Rainsbury, E., Malthus , S., and Capper, P. (2010). The Composition of New Zealand Public Sector Audit Committees. The composition of New Zealand public sector audit committees: Proceedings of the Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference. Christchurch, New Zealand. 4-6 July. http://www.afaanz.org/openconf/2010/openconf.php.

Rainsbury, E., San Diego, J., and Walker, L. (2010). Evidence on the Impact of International Financial Reporting Standards in New Zealand. Second Quantitative Accounting Research Symposium, 28 May, Auckland, New Zealand.

Rainsbury, E., Bradbury, M., and Cahan, S. (2009). The impact of audit committee on financial reporting quality and audit fees. Journal of Contemporary Accounting and Economics1815-5669 (Vol. 5 (1)).

Rainsbury, E., and Darroch, A. (2009). Bridging the Perception Gap: Numeracy of Tertiary Student in First Year Accounting Courses. Accounting and Finance Association of Australia and New Zealand Conference, Adelaide.

Rainsbury, E., San Diego, J., and Walker, L. (2009). Evidence on the Impact of International Financial Reporting Standards in New Zealand. Auckland Region Accounting (ARA) Conference, Auckland.

Rainsbury, E. (2009). Discussant - Group Assessment in a Business School: Is it really fair? Accounting and Finance Association of Australia and New Zealand Conference, Adelaide.

Hart, C., Rainsbury, E., and Sharp, J. (2009). NZ IFRS - the impact on fees paid to auditors. Chartered Accountants Journal1172-9929 (Vol. 88 6).

Darroch, A., and Rainsbury, E. (2009). When preceptions meets reality: Helping students understand their need for learning support in a first-year accountancy course. Proceedings of The Student Experience, Proceedings of the 32nd HERDSA Annual ConferenceThe Student Experience, the 32nd HERDSA Annual Conference0 908557 78 7, Darwin.

Hart, C., and Rainsbury, E. (2008). Preliminary investigation into the transition to New Zealand equivalents of international financial reporting standards. Venu, L. (ed), Convergence to international financial reporting standards: Country perspectives.

Hart, C., and Rainsbury, E. (2008). Impacts of adopting international financial reporting standards: Evidence from early adopters. Hay, D., and Moroney, R. (Eds), 2008 AFAANZ/IAAER Conference Proceedings (Vol. Online).

Rainsbury, E., and Crisan, C. (2008). Board characteristics of SME's in New Zealand. Proceedings of the 22nd Australian and New Zealand Academy of Management Conference, Auckland (Vol. CD Rom).

Rainsbury, E. (2008). The complexity of financial reports in the voluntary sector [Discussant]. Auckland Region Accounting Conference.

Rainsbury, E. (2008). Does stronger corporate governance mitigate the audit risks associated with politically connected firms [Discussant]. Accounting and Finance Association of Australia and New Zealand Conference, Sydney.

Rainsbury, E. (2008). The impact of "best practice" membership guidelines on audit committees and financial reporting quality. Journal of Contemporary Accounting and Economics Half-Yearly Australian Symposium.

Rainsbury, E., Bradbury, M., and Cahan, S. (2008). Firms characteristics and audit committees complying with 'best practice' membership guidelines. Accounting and Business Research (Vol. 38 5).

Rainsbury, E. (2007). The composition and effectiveness of audit committees of New Zealand listed companies. .

Rainsbury, E. (2007). Earnings management incentives to classify income and expense items as 'abnormal' [Discussant]. Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Queensland.

Rainsbury, E. (2007). Former CPA partners on the audit committee and internal control deficiencies [Discussant]. Auckland Regional Accounting (ARA) Conference.

Dodd, M., and Rainsbury, E. (2007). Non-audit service fees down for NZX listed companies. Chartered Accountants Journal (Vol. 86 (11)).

Hart, C., and Rainsbury, E. (2007). Transition to New Zealand equivalents of international financial reporting standards. Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Queensland.

Hart, C., and Rainsbury, E. (2006). Transition to New Zealand equivalent to International Financial Reporting Standards (IFRS). Auckland Regional Accounting (ARA) Conference.

Bennett, R., and Rainsbury, E. (2006). Case study one - Pierson Professionals Limited. Cotton, W. (ed), New Zealand cases in accounting finance and business.

Hume, K., Bennet, B., and Rainsbury, E. (2006). Case study four - Fletcher Challenge Forests Limited. Cotton, W. (ed), New Zealand cases in accounting finance and business.

Ling, A., Moriarty, S., and Rainsbury, E. (2006). A framework for examining program content. Accounting and Finance Association of Australia and New Zealand (AFANZ) Conference, Wellington.

Rainsbury, E., Bradbury, M., and Bennett, R. (2006). Case study two - DTH Industries Limited. Cotton, W. (ed), New Zealand cases in accounting finance and business.

Rainsbury, E. (2006). The quality of audit committees post Enron. Accounting and Finance Association of Australia and New Zealand (AFANZ) Conference, Wellington.

Rainsbury, E. (2006). [Discussant for] Interpreting recent changes in audit modification rates with the changes in client risk and audit everyone: Evidence from Australia. Poster presented at the Accounting and Finance Association of Australia and New Zealand (AFANZ) Conference, Wellington.

Rainsbury, E. (2006). [Discussant for] Beyond the independence of the corporate board: The association between characteristics of independent directors and dividend payout. Auckland Region Accounting (ARA) Conference.

Rainsbury, E., and Bennet, B. (2006). Case study five - Burns Philip Limited. Cotton, W. (ed), New Zealand cases in accounting finance and business.

Rainsbury, E., and Bennet, B. (2006). Case study six - Plastic Fantastic. Cotton, W. (ed), New Zealand cases in accounting finance and business.

Rainsbury, E., Bennet, B., and Jardine, C. (2006). Case study seven - Frucor Beverages Group Limited. Cotton, W. (ed), New Zealand cases in accounting finance and business.

Ling, A., Moriarity, S., and Rainsbury, E. (2006). A Framework for Examining Program Content. Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Wellington, New Zeealand, 2-4 July.