Purpose – The purpose of this paper is to examine how New Zealand financial auditors could be motivated to improve current practices in regards to auditing the effects of environmental matters in financial reports. Design/methodology/approach – This is a qualitative study. The views of 27...

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...

Despite the many international claims that accountants and auditors are positioned to play a pivotal role in the design and conduct of environmental audits, empirical studies have indicated that in the early 1990s few, if any, accounting professionals in New Zealand were actively involved in the...

Purpose – The purpose of this paper is to investigate insights into current practices in auditing “environmental matters” in accordance with Audit Guidance Statement 1010: The Consideration of Environmental Matters in the Audit of Financial Reports, which was introduced by the New Zealand...