THE SWITCH TO IFRS: BEYOND THE FINANCIAL STATEMENTS - A QUALITATIVE ANALYSIS OF ANNUAL REPORTS Warwick Stent, Jill Hooks and Michael Bradbury School of Accountancy, Massey University, Auckland, New Zealand Acknowledgements We gratefully acknowledge financial support from the New Zealand Institute of Chartered Accountants and the Accounting and Finance Association of Australia and New Zealand. We also thank and acknowledge Siata Tavite for the excellent work she did to assist with the data collection. Correspondence: Warwick Stent, School of Accountancy, Massey University, Auckland, New Zealand, Tel: +64 9 4140800 x9542, Fax: +64 9 4418133, W.J.Stent@massey.ac.nz