• Admin Login
    View Item 
    •   Open Polytechnic Repository Home
    • Open Polytechnic Research
    • Accounting
    • View Item
    •   Open Polytechnic Repository Home
    • Open Polytechnic Research
    • Accounting
    • View Item
    JavaScript is disabled for your browser. Some features of this site may not work without it.

    Voluntary audits: An empirical study.

    Thumbnail
    View/Open
    Working paper (118.2Kb)
    Metadata
    Show full item record
    Author
    Hay, D.
    Davis, D.
    Keyword
    Voluntary audits
    Incorporated societies
    Rights
    TBA
    Date
    2000
    Type
    Working Papers
    Language
    en
    Abstract
    This study examines 380 incorporated societies in New Zealand. It investigates the demand for audits in a modern voluntary audit setting, in which a number of levels of auditor qualification and reputation can be chosen. Where audits are not compulsory, a substantial number of organisations do choose to appoint auditors. Voluntary audits of all types are associated with larger organisational size. The results of this study support the audit as a form of monitoring and bonding, contracting, signalling and organisational control; they do not support the insurance explanation for auditing in a voluntary setting.
    Citation
    Hay, D., & Davis, D. (2000). Voluntary audits: An empirical study (Working Papers No. 8-00). Lower Hutt, New Zealand: The Open Polytechnic of New Zealand.
    The Open Polytechnic of New Zealand
    URI
    http://hdl.handle.net/11072/607
    Collections
    • Accounting

    Browse

    All of Open Polytechnic RepositoryCommunities & CollectionsBy Issue DateAuthorsTitlesSubjectsThis CollectionBy Issue DateAuthorsTitlesSubjects

    My Account

    Admin Login

    Statistics

    View Usage Statistics

    DSpace software copyright © 2002-2022  DuraSpace
    Contact Us | Send Feedback
    DSpace Express is a service operated by 
    Atmire NV