...Bikram Chatterjee; Monir Zaman Mir; Ian A. Eddie; Victoria Wise Purpose The purpose of this paper is to identify the contextual factors affecting infrastructure reporting by New Zealand local authorities. Design/methodology/approach The paper includes a survey and interview of Annual Report...

... Quality Local authorities Australia Kym Boon can be contacted at: kboon@efs.mq.edu.au © Emerald Group Publishing Limited 2008 The groups that have been studied for their perceptions on audit quality include auditors (Schroeder et al., 1986 ; Carcello et al., 1992...