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Browsing AUT Business School by Author "Chiang, CKH"
Now showing items 1-14 of 14
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Audit materiality and environmental matters
Chiang, CKH; Northcott, D (AUT University, 2010)Purpose – This paper examines the issue of audit materiality in regard to the disclosure of environmental matters in financial reports. Its purpose is to reveal auditors’ views and practices when judging the materiality ... -
Audit materiality and environmental matters in financial reports: some interview evidence
Chiang, CKH; Northcott, D (AUT University, 2008)This paper reports interview evidence on audit materiality and environmental matters in financial reports. The findings were based on interviews with twenty-seven senior financial audit practitioners in New Zealand. ... -
Audit materiality and environmental matters in financial reports: some interview evidence
Chiang, CKH; Northcott, D (AUT University, 2008)This paper reports interview evidence on audit materiality and environmental matters in financial reports. The findings were based on interviews with twenty-seven senior financial audit practitioners in New Zealand. ... -
Auditors' perceptions of environmental issues and its implications for the consideration of environmental matters
Chiang, CKH (Manukau Institute of Technology, 2006)This study investigates New Zealand auditors’ perceptions on environmental issue and considers their possible implications for the consideration of environmental matters in financial audits. Information used in this study ... -
Change to current audit approach: financial auditors and environmental matters
Chiang, CKH (AUT University, 2010)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 ... -
Do significant environmental matters relevant for financial reporting present concerns for auditors? Evidence from interviewing New Zealand auditors
Chiang, CKH; Northcott, D; Prescott, S (AUT University, 2010)The question for this study is whether significant environmental matters relevant for financial reporting raise concerns for auditors. 18 New Zealand audit partners and managers from the North and South Islands were ... -
Environmental matters in financial reporting: a question of audit materiality??
Chiang, CKH (AUT University, 2011)This paper examines the issue of audit materiality in regard to the disclosure of environmental matters in financial reports. Its purpose is to reveal auditors’ views and practices when judging the materiality of environmental ... -
Environmental matters in financial reports: current audit approach change?
Chiang, CKH (AUT University, 2010)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 ... -
Guiding best practice or legitimating current practice? An examination of AGS-1010 on the consideration of environmental matters in the audit of a financial report
Chiang, CKH (AUT University, 2008)The primary aim of this paper is to report interview evidence on one aspect of a doctoral work in-progress which covers the consideration of environmental in the audit of a financial report. This study particularly considers ... -
Improving learning outcomes for auditing students
Chiang, CKH; Sinclair, R; Wells, P (Accounting and Finance Association of Australia and New Zealand (AFAANZ), 2011)Deficiencies identified in accounting graduate skills and capabilities have resulted in the spotlight being placed on techniques for improving student learning outcomes. Research has established that student approaches to ... -
Legitimacy theory or something else? The audit of environmental matters: a New Zealand study
Chiang, CKH (AUT University, 2009)The research presented in this paper examined the audit of „environmental matters‟ and asks the question whether legitimacy theory provides an explanation for the observed audit phenomenon. This task is important because, ... -
The challenges of auditing environmental matters in financial reports
Chiang, CKH; Prescott, S; Northcott, D (AUT University, 2010)This study investigated the challenges and issues auditors face when auditing material environmental matters relevant for financial reporting. This study adopted an interpretive methodology. Qualitative interviews with 18 ... -
The consideration of environmental matters in financial reports: some preliminary evidence on current audit practices
Chiang, CKH (AUT University, 2007)This paper reports preliminary findings on what are current practices in the audit consideration of environmental matters in financial reports. It also reports on auditors’ perceptions of their responsibility for verifying ... -
The financial crisis in New Zealand: an inconvenient truth
Chiang, CKH; Prescott, S (MIT, 2010)The financial crisis has been the topic of recent financial debate and the motivation behind initiatives to tighten the regulations governing the financial sector. In New Zealand the financial crisis reached its height in ...