Auditor Choice by Incorporated Societies – Why Choose a Casual Audit
| dc.contributor.advisor | Scott, Tom | |
| dc.contributor.author | Davis, Morgan | |
| dc.date.accessioned | 2024-09-15T21:46:26Z | |
| dc.date.available | 2024-09-15T21:46:26Z | |
| dc.date.issued | 2024 | |
| dc.description.abstract | I investigate audit quality by examining 581 Incorporated Societies in New Zealand. Incorporated Societies in New Zealand are in a unique situation as they are currently allowed to choose to be audited or not and receive assurances at any level, including from an ‘auditor’ no qualification. I run multiple regressions testing various variables as proxies for size and complexity in order to help us find out what influences the audit quality choice made by the Incorporated Society. I find results that reveal contradictory relationships between the types of assurances provided, while also having results that support prior literature. Thus, I provide new insight into the determinants of assurance at different quality levels and why entities are voluntarily audited. | |
| dc.identifier.uri | http://hdl.handle.net/10292/18012 | |
| dc.language.iso | en | |
| dc.publisher | Auckland University of Technology | |
| dc.rights.accessrights | OpenAccess | |
| dc.title | Auditor Choice by Incorporated Societies – Why Choose a Casual Audit | |
| dc.type | Dissertation | |
| thesis.degree.grantor | Auckland University of Technology | |
| thesis.degree.name | Master of Business |