Paper-based hard copy annual reports have been the traditional instrument for the distribution of corporate financial information. The development of the Internet, providing electronic and online reporting, allows for the ...

Audit fees decreased in the United States and Australia after professional accounting bodies removed restrictions on competition in their professional regulations. In New Zealand, the professional body amended its regulations ...

Although there are no professional guidelines or statutory regulations that permit or guide the presentation of summarised financial reports in New Zealand, a number of NZ companies provide such reports to their shareholders ...

The New Zealand standard on foreign currency translation (FRS-21), similar to standards in the US, Australia, and Canada and the International Accounting Standard (IAS-21), requires the classification of foreign operations ...

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 ...