Nives' main area of research and expertise is in financial reporting and assurance; in particular financial reporting in for-profit and not-for-profit/public sector, assurance services market regulation, varying levels of assurance and assurance in public and not-for-profit sectors. In particular, her research focus has been on the introduction of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSAS) in public sector reporting and the effects of these standards on the quality and cost of reporting and auditing on the public benefit/public sector entities. Her recent research includes reporting on sustainability in public sector. Nives has contributed to the development of professional standards, guidance and policies for practicing auditors in New Zealand by informing regulators, based on her research and expertise in financial reporting and auditing.