Now showing items 1-4 of 4
International transfer pricing practices : a New Zealand perspective
(Lincoln University. Centre of Accounting Education and Research., 2005-01)
International Transfer Pricing (ITP) is a major managerial concern for multinational companies. This paper identifies the ITP methods used and the importance of environmental factors affecting the choice of methods by ...
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 ...
International transfer pricing : a survey of practices, tax-audit, and strategies for managing tax uncertainty by foreign owned subsidiaries in New Zealand
(Lincoln University. Centre of Accounting Education and Research, 2004-05)
International Transfer Pricing (ITP) tax guidelines and regulations have been recentlyintroduced in New Zealand. These guidelines allow a number of transfer pricing methods.This paper examines international transfer pricing ...
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 ...