Describes the Auckland, New Zealand, sharemarket of the early 1880s which possessed many features in common with the same sharemarket 100 years later. Creative accounting practices and questionable auditing judgements were some of these shared features. The Auckland sharemarket was dominated by...

In A Conceptual Framework for Auditing (Pratt & Van Peursem, 1993) it was argued that audit risk, materiality and judgement are fundamental auditing concepts which should form a part of any conceptual framework. However, it was identified that the New Zealand Society of Accountants treats these...

A method and rationale for selecting accountability-based report disclosures is applied in this Delphi analysis of 33 New Zealand public representatives who convey their preferences for the content of a public sector hospital report. The findings reveal interest in audited, comparative...