Evidence on the costs of changes in financial reporting frameworks in the public sector

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dc.citation.issue5
dc.citation.volume41
dc.contributor.authorBotica Redmayne N
dc.contributor.authorLaswad F
dc.contributor.authorEhalaiye D
dc.date.available2021-07-04
dc.date.issued2019-09-01
dc.description
dc.description.abstractThis paper examines the impact of changes in reporting frameworks on New Zealand public sector audit costs in terms of both audit fees and effort. Audit costs increased with the adoption of both International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSAS) reporting frameworks. The costs of auditing across various financial reporting frameworks in the public sector is shown to be significantly influenced by auditors’ specialization.
dc.description.publication-statusPublished
dc.format.extent368 - 375
dc.identifierhttp://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000491795600001&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=c5bb3b2499afac691c2e3c1a83ef6fef
dc.identifier.citationPUBLIC MONEY & MANAGEMENT, 2021, 41 (5), pp. 368 - 375
dc.identifier.doi10.1080/09540962.2019.1679482
dc.identifier.eissn1467-9302
dc.identifier.elements-id421409
dc.identifier.harvestedMassey_Dark
dc.identifier.issn0954-0962
dc.publisherTaylor and Francis Group
dc.relation.isPartOfPUBLIC MONEY & MANAGEMENT
dc.rightsCC BY-NC-ND
dc.subjectAudit fees
dc.subjectaudit hours
dc.subjectIPSAS
dc.subjectNew Zealand
dc.subjectpublic sector
dc.subject.anzsrc1501 Accounting, Auditing and Accountability
dc.subject.anzsrc1503 Business and Management
dc.subject.anzsrc1605 Policy and Administration
dc.titleEvidence on the costs of changes in financial reporting frameworks in the public sector
dc.typeJournal article
pubs.notesNot known
pubs.organisational-group/Massey University
pubs.organisational-group/Massey University/Massey Business School
pubs.organisational-group/Massey University/Massey Business School/School of Accountancy
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