Now showing items 1-3 of 3
User knowledge and audit expectations gap in Sri Lanka
(Lincoln University, 2003)
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 ...
An empirical study of the changes in the level of audit fees in New Zealand over a period of 11 years
(Lincoln University, 1999)
Previous studies on this topic have found that audit fees decreased after professional accounting bodies made changes in Codes of Ethics. These changes allowed audit firms to advertise their services, tender for audit ...
The efficacy of liquidation and bankruptcy prediction models for assessing going concern
(Lincoln University. Centre of Accounting Education and Research, 2002-05)
Although previous research generally finds bankruptcy prediction models to outperformauditors' views on going concern, accuracy in identifying failing companies is lower. Recent research questions whether bankruptcy is the ...