Purpose – This paper aims to analyse the extent to which undergraduate courses in New Zealand contain content on issues from the public and not‐for‐profit sectors, in addition to a for‐profit business focus. Design/methodology/approach – The research is based on the premise that...

Purpose – The purpose of this paper is to explore the factors influencing the non‐adoption of Extensible Business Reporting Language (XBRL) technology. Design/methodology/approach – This exploratory study analyses interview data obtained from key XBRL stakeholders on the relative...

Purpose This commissioned paper reviews literature outlining reasons for a perceived gap between academics and standard setters as policy makers. The aim of this paper is to emphasise how academics and standard setters can collaborate on accounting and audit research and assist standard setters...

Purpose: This special issue paper aims to describe the early effects of COVID-19 on auditing in New Zealand, and the subsequent reforms that the authors expect will follow. Design/methodology/approach: The authors use published sources to discuss the impact of COVID-19 on auditing, and...

Purpose: The purpose of this study is to examine the effect of internal audit function (IAF) use on earnings quality and external audit fees using empirical data collected from the New Zealand (NZ) setting. Design/methodology/approach: Applying institutional theory as the underlying framework,...

Purpose: Changes to the auditor’s report have been proposed and issued internationally to provide more relevant information to users and enhance the perceived value of financial statement audits. This paper aims to investigate the impact of audit reporting changes on audit quality and audit...

This study examines the accuracy and bias of profit forecasts disclosed in prospectuses by New Zealand companies for initial public offerings during the period 1987 to 1994. The results show that profit forecasts in this period are, on average, more accurate titan those disclosed prior to 1987,...