Audit Quality in New Zealand – Early Evidence from the Regulator

2018 ◽  
Vol 29 (3) ◽  
pp. 455-467 ◽  
Author(s):  
Elizabeth A. Rainsbury
Keyword(s):  
New Zealand ◽  
Audit Quality ◽  
Early Evidence

Two‐year outcomes from the Australian and New Zealand Emergency Laparotomy Audit‐Quality Improvement pilot study

2021 ◽  
Author(s):  
◽  
R James Aitken ◽  
Ben Griffiths ◽  
Jill Van Acker ◽  
Edmond O'Loughlin ◽  
...  
Keyword(s):  
Quality Improvement ◽  
New Zealand ◽  
Pilot Study ◽  
Audit Quality ◽  
Emergency Laparotomy

scholarly journals Marketing and Design in Organisational New Product Development: Early Evidence From New Zealand Manufacturing Firms

2021 ◽  
Author(s):  
◽  
Susan Sun
Keyword(s):  
New Zealand ◽  
Product Development ◽  
New Product Development ◽  
New Product ◽  
Manufacturing Firms ◽  
Empirical Examination ◽  
Web Based ◽  
Marketing Influence ◽  
Early Evidence ◽  
The Individual

<p>The multidisciplinary nature of organisational new product development (NPD) suggests that the development of successful new products is dependent upon the individual and combined efforts of various functions. Despite being recognised as two highly important disciplines in NPD, marketing and design have received little empirical examination of their roles in the NPD process and their effects on NPD outcome. In order to address this gap within the literature, the objectives of this thesis were to assess the presence of marketing and design in NPD, explore the nature of the marketing-design relationship, and examine the effects of marketing influence, design influence, and the level of marketing-design connectedness on NPD outcome. The study was set within the New Zealand context and data was collected via a web-based survey from 91 manufacturing firms that adopted both marketing and design in their NPD programmes. The results showed marketing and design to be two highly influential functions in NPD. Both functions were also found to be strongly involved in the NPD process. A positive relationship was found between marketing and design’s functional influence, which suggested the possibility of an interdependent relationship between the two disciplines. Finally, marketing and design were found to affect different aspects of NPD outcome, with marketing positively affecting product innovativeness, and design positively affecting process proficiency and financial performance. The research has implications for the future development of marketing, design, and NPD theories, as well as for managers seeking to improve their NPD activities through the alignment of their marketing and design functions.</p>

HealthPathways: creating a pathway for health systems reform

2015 ◽  
Vol 39 (1) ◽  
pp. 9 ◽  
Author(s):  
Suzanne Robinson ◽  
Richard Varhol ◽  
Colin Bell ◽  
Frances Quirk ◽  
Learne Durrington
Keyword(s):  
New Zealand ◽  
System Integration ◽  
Secondary Care ◽  
Waiting Times ◽  
Barriers And Facilitators ◽  
Care Services ◽  
Early Evidence ◽  
The Right ◽  
The Impact ◽  
Delivery Of Health Services

Inefficiencies in the co-ordination and integration of primary and secondary care services in Australia, have led to increases in waiting times, unnecessary presentations to emergency departments and issues around poor discharge of patients. HealthPathways is a program developed in Canterbury, New Zealand, that builds relationships between General Practitioners and Specialists and uses information technology so that efficiency is maximised and the right patient is given the right care at the right time. Healthpathways is being implemented by a number of Medicare Locals across Australia however, little is known about the impact HealthPathways may have in Australia. This article provides a short description of HealthPathways and considers what it may offer in the Australian context and some of the barriers and facilitators to implementation. What is known about the topic? Early evidence on HealthPathways suggests that the program does seem to be strengthening relationships between GPs and secondary care specialists. In New Zealand advances in efficiency and system integration have been noted. However, there is limited evidence on the effectiveness of HealthPathways in Australia. What does this paper add? It is one of the first published papers to provide a perspective around HealthPathways and draws existing evidence and research to explore some of the barriers and facilitators to the development and implementation of HealthPathways in Australia. What are the implications for practitioners’? Early evidence suggests HealthPathways could help GPs and other practitioners’ in the delivery of health services, it could also help to strengthen practitioner relationships.

Shades of Things to Come

1999 ◽  
Vol 20 (1) ◽  
pp. 111-124 ◽  
Author(s):  
Elizabeth Gordon ◽  
Peter Trudgill
Keyword(s):  
New Zealand ◽  
Sound Change ◽  
Early Evidence ◽  
Sound Changes ◽  
To Come ◽  
New Evidence ◽  
New Zealanders

In Trudgill's 1983 follow-up of his 1968 urban dialect survey of Norwich, he showed that a labio-dental approximant pronunciation of /r/ which he had formerly dismissed as purely idiosyncratic, was actually early evidence of a sound change. Using this insight, the authors have taken present-day changes in New Zealand English and looked for evidence of them in an archive of recorded English spoken by New Zealanders born between the 1860s and 1890s. In this paper they demonstrate that early examples of present-day changes can be found in the speech of a few New Zealand speakers born as early as the 1860s, showing that some sound changes have their origins much further back than was ever realised. This new evidence raises the interesting question as to why some early variants should later develop into present-day features of New Zealand English and others disappear completely.

Auditing in the time of COVID – the impact of COVID-19 on auditing in New Zealand and subsequent reforms

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
David Hay ◽  
Karen Shires ◽  
Debbie Van Dyk
Keyword(s):  
New Zealand ◽  
Internal Control ◽  
Design Methodology ◽  
Substantial Impact ◽  
Content Type ◽  
Financial Report ◽  
Early Evidence ◽  
Early Effects ◽  
The Impact ◽  
Practical Implications

Purpose This special issue paper aims to describe the early effects of COVID-19 on auditing in New Zealand, and the subsequent reforms that the authors expect will follow. Design/methodology/approach The authors use published sources to discuss the impact of COVID-19 on auditing, and potential reforms. Findings COVID-19 was at first expected to have a substantial impact on audit outcomes such as audit opinions. The effects that eventuated have been much less substantial so far. Nevertheless, the authors expect reforms to auditing to take place, especially including non-audit services, reports on inspections of auditors and more reporting on going concern issues by directors, followed by increased responsibility for auditors. In future, there may be further changes including reform to the liability of auditors, reporting on internal control, more responsibility for fraud and changes to corporate governance. Research limitations/implications Limitations include the ongoing nature of the COVID-19 crisis. Further effects may yet eventuate. Practical implications Financial report users and auditors should anticipate changes. Originality/value This paper provides early evidence of the impact of COVID-19 on New Zealand auditing and predicts changes to the regulation of auditing.

Assessing the impact of the new auditor’s report

2019 ◽  
Vol 31 (1) ◽  
pp. 110-132 ◽  
Author(s):  
Hong Li ◽  
David Hay ◽  
David Lau
Keyword(s):  
New Zealand ◽  
Audit Quality ◽  
Audit Fees ◽  
Relevant Information ◽  
Content Type ◽  
Reporting Requirements ◽  
Abnormal Accruals ◽  
Auditor Reporting ◽  
Audit Reports ◽  
The Impact

Purpose Changes to the auditor’s report have been proposed and issued internationally to provide more relevant information to users and enhance the perceived value of financial statement audits. This paper aims to investigate the impact of audit reporting changes on audit quality and audit fees in the New Zealand context. Design/methodology/approach The authors examined audit quality measured by absolute abnormal accruals and audit fees for New Zealand listed companies. Findings The evidence suggests the enhanced audit reports were followed by an improvement in audit quality as proxied by a reduction in absolute abnormal accruals upon the adoption of the new audit reporting requirements. There was also a significant increase in audit fees. Practical implications Although the new auditor reporting requirements are associated with improvements in audit quality, such benefit does not come without cost. Originality/value The study provides evidence about the impact of this recent substantial reform to auditing.

Underlying profit in New Zealand

2016 ◽  
Vol 28 (2) ◽  
pp. 111-134 ◽  
Author(s):  
Bing Xu ◽  
Md. Borhan Uddin Bhuiyan ◽  
Asheq Rahman
Keyword(s):  
New Zealand ◽  
Stock Returns ◽  
Audit Quality ◽  
Value Relevance ◽  
Positive Association ◽  
Listed Companies ◽  
Annual Reports ◽  
Significant Positive Association ◽  
Content Type ◽  
Generally Accepted Accounting Principles

Purpose This paper aims to identify and explain the composition, determinants, relevance and effects of underlying profit and emphasis placed on underlying profit in annual reports. Design/methodology/approach The paper uses multivariate analysis of data from New Zealand listed companies from 2006 to 2010 disclosing both generally accepted accounting principles (GAAP) profit and underlying profit. Value relevance is measured in relation to annual stock returns of companies. Findings Tax, financial cost and depreciation and amortization are the three main items excluded from GAAP profit to derive underlying profit. Firms that have lower audit quality and industries prone to higher price fluctuation of assets and higher depreciation and amortization expenses use underlying profit. Also, underlying profit is used by firms with higher differences between statutory and target profits, higher analyst following and higher proportion of independent board of directors. Underlying profit has a weak negative association with annual market returns and significant positive association with volume of shares traded. Finally, the relevance of underlying profit is lower for firms that emphasize underlying profit in their annual reports. Practical implications Underlying profit is negatively related to the economic performance of the company in the market, whereas GAAP profit is positively related. Originality/value New Zealand has experienced a sharp increase in the use of underlying profits in annual reports. This research adds to our understanding of the use of underlying profit by New Zealand listed companies.

scholarly journals Marketing and Design in Organisational New Product Development: Early Evidence From New Zealand Manufacturing Firms

2021 ◽  
Author(s):  
◽  
Susan Sun
Keyword(s):  
New Zealand ◽  
Product Development ◽  
New Product Development ◽  
New Product ◽  
Manufacturing Firms ◽  
Empirical Examination ◽  
Web Based ◽  
Marketing Influence ◽  
Early Evidence ◽  
The Individual

<p>The multidisciplinary nature of organisational new product development (NPD) suggests that the development of successful new products is dependent upon the individual and combined efforts of various functions. Despite being recognised as two highly important disciplines in NPD, marketing and design have received little empirical examination of their roles in the NPD process and their effects on NPD outcome. In order to address this gap within the literature, the objectives of this thesis were to assess the presence of marketing and design in NPD, explore the nature of the marketing-design relationship, and examine the effects of marketing influence, design influence, and the level of marketing-design connectedness on NPD outcome. The study was set within the New Zealand context and data was collected via a web-based survey from 91 manufacturing firms that adopted both marketing and design in their NPD programmes. The results showed marketing and design to be two highly influential functions in NPD. Both functions were also found to be strongly involved in the NPD process. A positive relationship was found between marketing and design’s functional influence, which suggested the possibility of an interdependent relationship between the two disciplines. Finally, marketing and design were found to affect different aspects of NPD outcome, with marketing positively affecting product innovativeness, and design positively affecting process proficiency and financial performance. The research has implications for the future development of marketing, design, and NPD theories, as well as for managers seeking to improve their NPD activities through the alignment of their marketing and design functions.</p>

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