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Search Results for Collection: Faculty of Business and Law
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(AUT University, Accounting and Finance Association of Australia and New Zealand (AFAANZ); 2011)Deficiencies identified in accounting graduate skills and capabilities have resulted in the spotlight being placed on techniques for improving student learning outcomes. Research has established that student approaches to ... -
(AUT University; 2010)Purpose – This paper examined how New Zealand auditors could be motivated to step up current practice and prioritise the consideration of environmental matters in the audit of financial reports. Institutional Theory is the ... -
(AUT University; 2007)This paper reports preliminary findings on what are current practices in the audit consideration of environmental matters in financial reports. It also reports on auditors’ perceptions of their responsibility for verifying ... -
(AUT University; 2010)This study investigated the challenges and issues auditors face when auditing material environmental matters relevant for financial reporting. This study adopted an interpretive methodology. Qualitative interviews with 18 ... -
(AUT University; 2010)Purpose – This paper examined how New Zealand auditors could be motivated to step up current practice and prioritise the consideration of environmental matters in the audit of financial reports. Institutional Theory is the ... -
(AUT University, Manukau Institute of Technology; 2006)This study investigates New Zealand auditors’ perceptions on environmental issue and considers their possible implications for the consideration of environmental matters in financial audits. Information used in this study ... -
(AUT University; 2010)The question for this study is whether significant environmental matters relevant for financial reporting raise concerns for auditors. 18 New Zealand audit partners and managers from the North and South Islands were ... -
(AUT University; 2008)This paper reports interview evidence on audit materiality and environmental matters in financial reports. The findings were based on interviews with twenty-seven senior financial audit practitioners in New Zealand. ... -
(AUT University; 2008)The primary aim of this paper is to report interview evidence on one aspect of a doctoral work in-progress which covers the consideration of environmental in the audit of a financial report. This study particularly considers ... -
(AUT University; 2008)This paper reports interview evidence on audit materiality and environmental matters in financial reports. The findings were based on interviews with twenty-seven senior financial audit practitioners in New Zealand. ...