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dc.contributor.authorRainsbury, Liz
dc.contributor.authorCapper, Patsie-Ann
dc.contributor.authorMalthus, Sue
dc.date.accessioned2011-08-24T04:55:52Z
dc.date.available2011-08-24T04:55:52Z
dc.date.issued2010-07-01
dc.identifier.urihttps://hdl.handle.net/10652/1665
dc.description.abstractThis 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 sectors were examined and the results show that only 28 PSEs (56 percent) disclosed the existence of an audit committee in their annual reports. The size of the audit committees that exist are on average larger than that recommended by best practice guidelines; however most of the PSEs, with the exception of some of the education providers, do comply with guidelines recommended for audit committee independence and financial expertise. The study also finds that PSEs that have higher levels of debt are more likely to have independent audit committees; however PSEs that rely on high levels of government funding are not more likely than other PSEs to have an audit committee with a majority of independent members and a financial expert.en_NZ
dc.language.isoenen_NZ
dc.publisherAccounting and Finance Association of Australia and New Zealanden_NZ
dc.relation.urihttp://www.afaanz.org/openconf/2010/modules/request.php?module=oc_proceedings&action=view.php&a=Accept+as+Paper&id=239en_NZ
dc.subjectAudit committeesen_NZ
dc.subjectPublic sector entitiesen_NZ
dc.titleThe composition of New Zealand public sector audit committeesen_NZ
dc.typeConference Contribution - Paper in Published Proceedingsen_NZ
dc.rights.holderLiz Rainsbury, Patsie-Ann Capper and Sue Malthusen_NZ
dc.subject.marsden150102 Auditing and Accountabilityen_NZ
dc.identifier.bibliographicCitationRainsbury, E., Malthus, S., & Capper, P. (2010). The composition of New Zealand public sector audit committees. In Proceedings of the 2010 AFAANZ Conference, Christchurch. Retrieved from http://www.afaanz.org/openconf/2010/openconf.phpen_NZ
unitec.institutionUnitec Institute of Technologyen_NZ
unitec.publication.titleProceedings of the 2010 AFAANZ Conference, Christchurchen_NZ
unitec.conference.title2010 AFAANZ Conferenceen_NZ
unitec.conference.orgAccounting and Finance Association of Australia and New Zealanden_NZ
unitec.conference.locationChristchurchen_NZ
unitec.conference.sdate2010-07-04
unitec.conference.edate2010-07-06
unitec.peerreviewedyesen_NZ


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