What is it about?
This article showcases the role of audit committees in New Zealand companies and how they mitigate certain audit risks. The importance of audit clients at the city and national level for audit firms in a small country like New Zeland is also highlighted.
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Why is it important?
Limited audit fee literature in New Zealand and our contribution in adding some value to the existing literature
Read the Original
This page is a summary of: Client Importance and Earnings Management: The Moderating Role of Audit Committees, Auditing A Journal of Practice & Theory, August 2011, American Accounting Association,
DOI: 10.2308/ajpt-10111.
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