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Audit fees in New Zealand after removing restrictions on competition
(Lincoln University. Commerce Division., 1999-07)
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 ...
Public sector reform in the Asia-Pacific
(Lincoln University. Commerce Division, 1998-10)
The world recessionary period of the 1980's forced many governments to re-evaluate their economic management strategies. Today, existing strategies are being supplanted by a belief that economic growth is best achieved by ...
The ongoing debate over export performance : an investigation of New Zealand small industrial firms
(Lincoln University. Commerce Division., 1998-10)
The purpose of this study is to examine differences between low vs. high-performance exporters. For this purpose, the effects of selected firm-related and export strategy-related variables on three selected measures of ...
An empirical study of the changes in the level of audit fees in New Zealand over a period of 11 years
(Lincoln University, 1999)
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 ...