Change to current audit approach: financial auditors and environmental matters
Purpose - This paper examined how New Zealand auditors could be motivated to step up current practice and prioritise the consideration of environmental matters in the audit of financial reports. Institutional Theory is the relevant theory for framing the research. Design/methodology/approach - This...
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| Format: | Others |
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AUT University,
2011-07-12T03:22:04Z.
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| Online Access: | Get fulltext |