The widespread criticism and litigation against auditors has frequently been attributed to the existence of an expectations gap between the auditing profession and the public. An audit expectations gap is said to exist when there are differences in the be ...

In recent years tourism has been one of the fastest growing sectors of the New Zealand economy, and has become particularly important in some smaller communities. Some of the larger cities also have high visitor numbers, and tourism may be a reasonably si ...

Establishing the economic contribution of visitor activities to national or local gross domestic product (GDP) has been the primary use of Tourism Satellite Accounts (TSA). Visitor consumption is distributed throughout numerous sectors of the economy wher ...

This study has been carried out as part of the government's continuing review of the economy, in particular the levels of assistance provided to various sectors, and examines the levels of assistance given to the tourism sector in New Zealand. The measur ...

Tourism Strategy 2010 identified the objective of achieving greater financial and economic sustainability from tourism businesses and observed that there were a number of mechanisms that might contribute. This paper has examined Statistics New Zealand Ann ...