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More than 60 finance companies failed between 2006 and 2012 in New Zealand. This raised question about the quality of audits in these failed companies. We report evidence of audit failure in some of these failed finance companies.
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This page is a summary of: Audit failure of New Zealand finance companies – an exploratory investigation, Pacific Accounting Review, August 2016, Emerald,
DOI: 10.1108/par-10-2015-0043.
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