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  1. Home
  2. Browse by Author

Browsing by Author "Harding N"

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    Comments on recent International Ethics Standards Board for Accountants Exposure Drafts regarding sustainability assurance and the use of external experts
    (John Wiley and Sons Australia, Ltd on behalf of Accounting and Finance Association of Australia and New Zealand, 2024-07-12) Hay D; Harding N; Botica Redmayne N; Khan J; Singh H; Sultana N; You J
    We commend the International Ethics Standards Board for Accountants for the initiative in releasing the two related Exposure Drafts regarding sustainability assurance and the use of external experts. There is a need for assurance over sustainability information, and for that assurance to be provided by professional people who have the appropriate guidance on ethical issues. There is an increasing need to draw on the work of experts and an increasing possibility that inappropriate reliance on that work by professional accountants and sustainability assurance practitioners may threaten compliance with the fundamental principles of the code of ethics.
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    The 2018 Strategic Defence Statement: Ten Different Views from Massey Scholars
    (2018-08-01) Azizian R; Choi S; Belgrave D; Greener B; Harding N; Hoverd W; Knotter L; Leslie H; Powles A; Prinsen; Greener, B
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    The Defence Capability Plan 2019: Ten Different Views from Security Commentators
    (2019-08-19) Azizian R; Burton J; Greener P; Harding N; Hutching M; Johanson T; Mapp W; Morse V; Moses J; Patman R; Harding, N
    With the aim of broadening views on security issues, we asked a range of experts and commentators to respond to the 2019 Defence Capability Plan (DCP19) from their own point of view.

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