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Future auditors’ propensity to blow the whistle: an investigation of auditing students’ propensity to blow the whistle when faced with an ethical dilemma
This dissertation examines the relationship between an individual’s level of moral reasoning, retaliation to whistle blowing, and their propensity to blow the whistle when faced with an ethical dilemma. To test this ...
Formal recognition versus off-balance sheet disclosure: a New Zealand perspective
The issue of the formal recognition of financial events versus off-balance sheet disclosure has become more prominent in the accounting research literature ever since the United States Financial Accounting Standards Board’s ...
Agency problems & audit pricing; a test of the free cash flow hypothesis: US evidence
This study tests the hypothesis that firms with high free cash flow (FCF) and low growth opportunities have higher audit fees than other firms. This hypothesis is expected, given Jensen’s (1986) FCF theory that managers ...
Corporate governance and earnings management
This research investigates the role of corporate governance in constraining the magnitude of earnings manipulations. Prior research has indicated that there are a number of factors that contribute to the overall effectiveness ...
Research on theoretical framework and implementation of Local Government Act 2002
Focusing on the Special Consultative Procedure (SCP), Long Term Council Community Plan (LTCCP) and LTCCP audit processes, this research studies the underlying theories and assumptions of Local Government Act (LGA) 2002’s ...
Sustainability at the Dunedin City Council
The purpose of this report was to challenge the Dunedin City Council to design policy and strategy that would enhance the long term sustainability of all aspects of the community.
Following an initial background exploration ...
The relationship between perceived environmental uncertainty, organizational structure, leadership style and the balanced scorecard
The primary intent of this dissertation is to provide some suggestions on what type of organizations suit better with the concept of balanced scorecards (BSC hereafter) than others in the New Zealand firm environment. To ...
Intrusion prevention systems: How do they prevent intrusion?
Intrusion Prevention Systems (IPS) are the latest in a line of products created to counter network attacks. This thesis has explored the history of products manufactured to protect network systems from attacks. An experiment ...
EHRs: Fear of breach? The New Zealand public's opinion
Health care has entered the electronic domain. This domain has improved data collection and storage abilities while allowing almost instantaneous access and results to data queries. Furthermore it allows direct communication ...