Purpose – Aims to examine the New Zealand internal auditor role and conceptualise on the auditor's influence over that role. At its heart lies the question of how an effective internal auditor can overcome the tension of working with management to improve performance while also remaining...

Purpose – The purpose of this paper is to evaluate threats to dissolve the New Zealand Serious Fraud Office (SFO) as interpreted through the public press. Design/methodology/approach – An institutional approach is adopted in this case, and the analysis is driven by Oliver's understandings of...