Now showing items 1-2 of 2
Audit judgments of revalued non-current assets
(Lincoln University, 1994)
The revaluation of non-current assets has become an accepted accounting practice in many countries including the United Kingdom, Australia and New Zealand. This practice has implications for the external auditor who must ...
The economic rationale of universities : a reconsideration
(Lincoln University. Commerce Division., 1994-07)
This paper is an attempt to make a contribution to current debates about the reform of higher education by using the work of Ronald Coase on 'the nature of the firm' as a framework for considering alternative institutional ...