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  • The Role of Auditing in Corporate Governance in Australia and New Zealand: A Research Synthesis

    Author(s)
    Hay, David
    Stewart, Jenny
    Botica Redmayne, Nives
    Griffith University Author(s)
    Stewart, Jenny D.
    Year published
    2017
    Metadata
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    Abstract
    Corporate governance is of growing importance in Australia, New Zealand and all over the world. Corporate governance interacts with auditing and it is useful to understand how corporate governance and auditing affect companies. A related issue is whether better governance is a substitute for auditing or a complement. Previous studies of that issue have had mixed results. This review article provides a synthesis of Australian and New Zealand research about corporate governance and auditing that assesses what has been found and examines issues that can be explored using multiple studies. We conclude that despite extensive ...
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    Corporate governance is of growing importance in Australia, New Zealand and all over the world. Corporate governance interacts with auditing and it is useful to understand how corporate governance and auditing affect companies. A related issue is whether better governance is a substitute for auditing or a complement. Previous studies of that issue have had mixed results. This review article provides a synthesis of Australian and New Zealand research about corporate governance and auditing that assesses what has been found and examines issues that can be explored using multiple studies. We conclude that despite extensive research, there is still considerable uncertainty about how corporate governance mechanisms are related to auditing and how auditing is associated with corporate governance. We conclude that recommendations for better governance (beyond a minimum level) are not yet supported by evidence. The results are intended to be helpful in providing advice about policy in Australia and New Zealand, and in determining directions for new research.
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    Journal Title
    Australian Accounting Review
    Volume
    27
    Issue
    4
    DOI
    https://doi.org/10.1111/auar.12190
    Subject
    Accounting, Auditing and Accountability not elsewhere classified
    Other Economics
    Accounting, Auditing and Accountability
    Publication URI
    http://hdl.handle.net/10072/373640
    Collection
    • Journal articles

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