Now showing items 1-3 of 3
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 ...
The effect of audit firm structure on audit fees : further evidence from New Zealand
(Lincoln University, 1998)
Previous research has suggested that audit firm structure can explain a number of variations in audit fee profile. This thesis focuses on the efficiency effects of audit firm structure by examining the external audit fee ...
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 ...