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dc.contributor.authorHay, D.
dc.contributor.authorDavis, D.
dc.date.accessioned2012-09-17T01:44:53Z
dc.date.available2012-09-17T01:44:53Z
dc.date.issued2000
dc.identifier.citationHay, D., & Davis, D. (2000). Voluntary audits: An empirical study (Working Papers No. 8-00). Lower Hutt, New Zealand: The Open Polytechnic of New Zealand.
dc.identifier.urihttp://hdl.handle.net/11072/607
dc.description.abstractThis 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.
dc.language.isoen
dc.relation.ispartofseriesWorking Papers
dc.relation.ispartofseries"08-00"
dc.rightsTBA
dc.subjectVoluntary audits
dc.subjectIncorporated societies
dc.subject.other350103 Auditing and Accountability
dc.titleVoluntary audits: An empirical study.
dc.typeWorking Papers
opnz.bibliographicCitationThe Open Polytechnic of New Zealand
opnz.comformsToLower Hutt, New Zealand


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