Table of contents
Economic Effects of the Decline in Defined Benefit Pension Funding from Surpluses to Deficits
Gerry Gallery, Natalie GalleryThe recent decline in funding levels of defined benefit pension plans (DBPs) has attracted the attention of regulators in Australia and other jurisdictions. In light of such…
426
Audit and Non‐Audit Fees: New Zealand Evidence
Paul Dunmore, Yingxin Sarah ShaoThis study adds to the evidence concerning the link between the fees that auditors charge for audit and non‐audit services to the same client.We argue that audit fees will be…
580
Board Characteristics, Audit Committee Characteristics and Abnormal Accruals
Michael Bradbury, Y T Mak, S M TanThis paper examines the relation between governance (as measured by board and audit committee characteristics) and accounting quality (as measured by abnormal accruals) in a…
3477
The Relative Effects of Elements of Internal Control on Auditors’ Evaluations of Internal Control
Conor O’Leary, Errol Iselin, Divesh SharmaInternal control evaluation is a critical component of the overall audit process, mandated by auditing standards worldwide. These standards divide internal control structures into…
5688
ISSN:
0114-0582e-ISSN:
2041-5494ISSN-L:
0114-0582Online date, start – end:
1997Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Professor Tom Scott
- Dr Pei-Chi Kelly Hsiao
- Associate Professor Chelsea Liu
- Associate Professor Sophia Su
- Associate Professor Thu Phuong Truong
- Dr Lily Chen