.../methodology/approach The study examines associations between audit and non‐audit fees in New Zealand, for the period 1995 to 2001. The advantage of this setting is that data on non‐audit services was disclosed in this period and that the period pre‐dates more recent controversies over whether non‐audit...

...Keith Hooper; Gina Xu Purpose From a historical perspective, the purpose of this paper is to show how the current New Zealand Accountants' Code of Ethics (COE) differs from the first 1927 COE. The lengthy, current COE comprises strands of thought drawn from three different philosophical positions...

...Johnathan Magrane; Sue Malthus Purpose The purpose of this paper is to examine the conditions and processes affecting the operation of an audit committee within the context of a New Zealand district health board (DHB). Design/methodology/approach The methodology used in this paper...

...Monir Zaman Mir; Bikram Chatterjee; Abu Shiraz Rahaman Purpose The purpose of this paper is to explore the cultural underpinnings of accounting practices through a comparative analysis of India and New Zealand, using the chairperson's report, which is increasingly becoming one of the most...

... is conducted in a New Zealand setting, providing an opportunity to assess the generalisability of prior findings. There are many similarities between the accounting professions and their contexts across these two settings [1] . However, the general awareness of and perceived trustworthiness in accountants may...

... increasingly difficult for fund providers and contributors to determine which charity to support. In New Zealand there is a move towards providing public access to the financial accounts of charities to assist stakeholders in their decision making and to enhance transparency in charities. However, this assumes...

...Gerald Vinten; K.A. Van Peursem Purpose Aims to examine the New Zealand internal auditor role and conceptualise on the auditor's influence over that role. At its heart lies the question of how an effective internal auditor can overcome the tension of working with management to improve performance...

... interest in determining whether, and under what circumstances, internal auditors’ enjoy the authority over and independence from management that we might expect of a professional. The findings emerge from a survey of New Zealand auditors, all of whom are IIA branch members. A 73 per cent response rate...

... of the academic and professional literature. Further, the study analyses the contents of all listed company Websites in New Zealand to assess the nature and extent of current audit‐related Web practices. The relatively high degree of similarity between New Zealand's auditing standards and those of other...

... with environmental audits may also have changed over the last decade. In order to examine the nature and extent of such potential changes, this article reviews the involvement of financial auditors in the conduct of environmental audits in New Zealand in 2001. While the respondents appeared to be in agreement...

... started. Furthermore, two (one each from the State of Victoria, Australia and New Zealand) of the 134 questionnaires received were incomplete and were not included in the final analysis. Hence the analysis presented in this paper is, accordingly, based on 132 responses. The responses received were...

...Richard L. Ratliff; Richard L. Jenson; James C. Flagg Carries out a study which empirically examines both internal and external auditors in New Zealand to determine the extent to which 21 audit supervisory tools were used in audit practice. In addition to determining how frequently each...

...Julian Mounter Factors explaining how Television New Zealand (TVNZ) managed its way to success in the face of a radically deregulated business environment are examined. To understand the scope of the challenge a brief history of TVNZ is outlined; the values and problems which that history had...

.... In this respect, the internal audit function, as it affects directors in New Zealand, is assessed, emphasising the considerable assistance internal auditors can offer if they report direct to the Board through the audit committee. It is apparent, however, that internal auditors are not marketing their functions...