Occasional Papers

The purpose of the Occasional Papers series is to disseminate research undertaken by the Centre.

The Value of Public Audit project

Professor Carolyn Cordery (Aston University, UK and School of Accounting and Commercial Law), Professor David Hay (Department of Accounting and Finance, University of Auckland) and in the initial stages, the late Adjunct Professor Kevin Simpkins (School of Accounting and Commercial Law) contributed on this project commissioned by the Office of the Auditor-General.

The research proposition was focused on how to assess the value of public audit in New Zealand in the current environment.

Research objective: An exploratory set of studies that analyse existing information and develop a detailed plan for conducting further research on the value of auditing in the New Zealand public sector.

• Introductory Material: The Value of Public Audit pdf181KB
• Investigation 1: The Value of Public Audit: Literature and History pdf526KB
• Investigation 2: How do Supreme Audit Institutions deliver value? A review of literature and SAIs' reports pdf1.7MB
• Investigation 3: Stakeholders and their use of audits pdf1.4MB
• Investigation 4: Future Research pdf408KB