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dc.contributor.authorHay, David
dc.contributor.authorStewart, Jenny
dc.contributor.authorBotica Redmayne, Nives
dc.date.accessioned2018-04-23T04:16:44Z
dc.date.available2018-04-23T04:16:44Z
dc.date.issued2017
dc.identifier.issn1035-6908
dc.identifier.doi10.1111/auar.12190
dc.identifier.urihttp://hdl.handle.net/10072/373640
dc.description.abstractCorporate 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.
dc.description.peerreviewedYes
dc.languageEnglish
dc.language.isoeng
dc.publisherWiley-Blackwell Publishing
dc.relation.ispartofpagefrom457
dc.relation.ispartofpageto479
dc.relation.ispartofissue4
dc.relation.ispartofjournalAustralian Accounting Review
dc.relation.ispartofvolume27
dc.subject.fieldofresearchOther economics
dc.subject.fieldofresearchAccounting, auditing and accountability
dc.subject.fieldofresearchcode3899
dc.subject.fieldofresearchcode3501
dc.titleThe Role of Auditing in Corporate Governance in Australia and New Zealand: A Research Synthesis
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
gro.hasfulltextNo Full Text
gro.griffith.authorStewart, Jenny D.


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