• Audit quality in New Zealand : evidence from regulator 

      Rainsbury, Liz (2017-11-28)
      The results of audit quality reviews undertaken by the Financial Markets Authority (FMA) regulator are examined from 2013 to 2017. The introduction of audit regulation has reduced the number of audit firms registered to ...
    • The composition of New Zealand public sector audit committees 

      Rainsbury, Liz; Capper, Patsie-Ann; Malthus, Sue (Accounting and Finance Association of Australia and New Zealand, 2010-07-01)
      This study investigates the association between the source of funding of New Zealand public sector entities (PSEs) and the composition of their audit committees. Fifty PSEs in the health, local government and tertiary ...
    • Ethics and auditing: setting the bar too low 

      Hooper, Keith; Wang, Jenny (Virtus Interpress, 2015)
      Purpose - from a philosophical and empirical perspective this paper seeks to show how the big audit firms have managed to set the bar low so that they offer only opinions on whether financial statements meet accounting ...