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 ...

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 ...

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 ...

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 ...

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 ...

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 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 (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 ...

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 ...