Now showing items 1-3 of 3
Audit fees in New Zealand after removing restrictions on competition
(Lincoln University. Commerce Division., 1999-07)
Audit fees decreased in the United States and Australia after professional accounting bodies removed restrictions on competition in their professional regulations. In New Zealand, the professional body amended its regulations ...
An empirical analysis of the likelihood of detecting fraud in New Zealand
(Lincoln University. Commerce Division., 2001-02)
The objective of this paper is to provide information on the perceived effectiveness of 56 fraud-detecting standard audit procedures normally used in stock and warehousing cycle, and to examine auditor and audit firm ...
An examination of the effect of subject specialisation, culture and prior education on computer ethics
(Lincoln University. Commerce Division., 1999-02)
Ethics is currently an issue of considerable importance to accountants, and there have been calls from the accounting profession for greater attention to be paid to this topic. The paper reports on a study which examined ...