Purpose – This paper seeks to examine the responses of New Zealand auditors to the promulgation of Audit Guidance Statement (AGS) 1010: The Consideration of Environmental Matters in the Audit of Financial Statements and the consequent impact on audit practice. Design/methodology/approach –...

Purpose: The theory of economic regulation is used to ascertain how and why the failure of regulatory governance in New Zealand contributed to investor losses of $8.5bn following the collapse of more than 60 public finance companies since 2006. Design/methodology/approach: Relevant documents in...

Purpose The purpose of this paper is to examine the direct linkage between professional scepticism and auditor independence. Design/methodology/approach The study reviews the extant literature on professional scepticism, auditor independence, conflict of interest and unconscious bias. Findings...