dc.contributor.author |
Hay, David |
en |
dc.contributor.author |
Stewart, J |
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dc.contributor.author |
Botica Redmayne, N |
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dc.date.accessioned |
2018-10-03T03:20:23Z |
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dc.date.accessioned |
2019-09-10T04:50:05Z |
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dc.date.issued |
2017-12 |
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dc.identifier.citation |
Australian Accounting Review 27(4):457-479 Dec 2017 |
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dc.identifier.issn |
1035-6908 |
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dc.identifier.uri |
http://hdl.handle.net/2292/47648 |
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dc.description.abstract |
Corporate governance is of growing importance in Australia, New Zealand and all over the world. Corporate governance interacts with auditing and it is useful to understand how corporate governance and auditing affect companies. A related issue is whether better governance is a substitute for auditing or a complement. Previous studies of that issue have had mixed results. This review article provides a synthesis of Australian and New Zealand research about corporate governance and auditing that assesses what has been found and examines issues that can be explored using multiple studies. We conclude that despite extensive research, there is still considerable uncertainty about how corporate governance mechanisms are related to auditing and how auditing is associated with corporate governance. We conclude that recommendations for better governance (beyond a minimum level) are not yet supported by evidence. The results are intended to be helpful in providing advice about policy in Australia and New Zealand, and in determining directions for new research. |
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dc.publisher |
Wiley |
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dc.relation.ispartofseries |
Australian Accounting Review |
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dc.relation.replaces |
http://hdl.handle.net/2292/38510 |
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dc.relation.replaces |
2292/38510 |
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dc.relation.replaces |
2292/45614 |
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dc.relation.replaces |
http://hdl.handle.net/2292/45614 |
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dc.relation.replaces |
2292/45614 |
en |
dc.relation.replaces |
http://hdl.handle.net/2292/45614 |
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dc.relation.replaces |
2292/45614 |
en |
dc.relation.replaces |
http://hdl.handle.net/2292/45614 |
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dc.relation.replaces |
2292/45614 |
en |
dc.relation.replaces |
http://hdl.handle.net/2292/45614 |
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dc.relation.replaces |
2292/45614 |
en |
dc.relation.replaces |
http://hdl.handle.net/2292/45614 |
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dc.relation.replaces |
2292/45614 |
en |
dc.relation.replaces |
http://hdl.handle.net/2292/45614 |
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dc.relation.replaces |
2292/45614 |
en |
dc.relation.replaces |
http://hdl.handle.net/2292/45614 |
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dc.relation.replaces |
2292/45614 |
en |
dc.relation.replaces |
http://hdl.handle.net/2292/45614 |
en |
dc.relation.replaces |
2292/45614 |
en |
dc.relation.replaces |
http://hdl.handle.net/2292/45614 |
en |
dc.relation.replaces |
2292/45614 |
en |
dc.relation.replaces |
http://hdl.handle.net/2292/45614 |
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dc.relation.replaces |
2292/45614 |
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dc.relation.replaces |
http://hdl.handle.net/2292/45614 |
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dc.rights |
Items in ResearchSpace are protected by copyright, with all rights reserved, unless otherwise indicated. Previously published items are made available in accordance with the copyright policy of the publisher. |
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dc.rights |
This is the pre-peer reviewed version of the article which has been published in final form at http://dx.doi.org/10.1111/auar.12190. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions. |
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dc.rights.uri |
https://researchspace.auckland.ac.nz/docs/uoa-docs/rights.htm |
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dc.rights.uri |
https://authorservices.wiley.com/author-resources/Journal-Authors/licensing/self-archiving.html |
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dc.title |
The role of auditing in corporate governance in Australia and New Zealand: A research synthesis |
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dc.type |
Journal Article |
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dc.identifier.doi |
10.1111/auar.12190 |
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pubs.issue |
4 |
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pubs.begin-page |
457 |
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pubs.volume |
27 |
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dc.rights.holder |
Copyright: CPA Australia |
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pubs.end-page |
479 |
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pubs.merge-from |
2292/45614 |
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pubs.merge-from |
http://hdl.handle.net/2292/45614 |
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dc.rights.accessrights |
http://purl.org/eprint/accessRights/OpenAccess |
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pubs.subtype |
Article |
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pubs.elements-id |
649450 |
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pubs.org-id |
Business and Economics |
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pubs.org-id |
Accounting and Finance |
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pubs.record-created-at-source-date |
2017-08-16 |
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pubs.online-publication-date |
2017-08-09 |
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