CBRE: $4.5bn liability could impact commercial leases. (n.d.). The New Zealand Herald. http://www.nzherald.co.nz/cbre/news/article.cfm?c_id=1504001&objectid=11602608
Czerney, K., Schmidt, J. J., & Thompson, A. M. (n.d.). Does Auditor Explanatory Language in Unqualified Audit Reports Indicate Increased Financial Misstatement Risk? | The Accounting Review. http://aaajournals.org/doi/10.2308/accr-50836?code=aaan-site
Deegan, C. M. (2016). Financial accounting (8th edition). McGraw-Hill Education (Australia) Pty Ltd.
Deegan, C., & Samkin, G. (2013a). Chapter 27: Accounting for Indirect Ownership Interests. In New Zealand financial accounting (6th ed, pp. 946–982). McGraw-Hill Australia.
Deegan, C., & Samkin, G. (2013b). Chapter 29: Accounting for equity investments including investments in associates and joint arrangements. In New Zealand financial accounting (6th ed, pp. 1028–1072). McGraw-Hill Australia.
Feng, N. (2014). Economic Consequences of Going Concern Audit Opinions in Nonprofit Charitable Organizations. Journal of Governmental & Non Profit Accounting. http://search.ebscohost.com/login.aspx?direct=true&db=bah&AN=100142880&site=ehost-live
Houghton, K. A., Jubb, C., & Kend, M. (2011). Materiality in the context of audit: the real expectations gap. Managerial Auditing Journal, 26(6), 482–500. https://doi.org/10.1108/02686901111142549
International Integrated Reporting Framework. (n.d.). http://integratedreporting.org/wp-content/uploads/2015/03/13-12-08-THE-INTERNATIONAL-IR-FRAMEWORK-2-1.pdf
Jackie Russell-Green: New lease accounting changes hit balance sheets. (n.d.). The New Zealand Herald. http://www.nzherald.co.nz/business/news/article.cfm?c_id=3&objectid=11576857
Law, P. (2008). Auditors’ perceptions of reasonable assurance in audit work and the effectiveness of the audit risk model. Asian Review of Accounting, 16(2), 160–178. https://doi.org/10.1108/13217340810889951
Messier, William F, JrMartinov-Bennie, NonnaEilifsen, Aasmund. (n.d.). A Review and Integration of Empirical Research on Materiality: Two Decades Later. Auditing, 24(2), 153–187. http://search.proquest.com/docview/216733793/53E7244945444062PQ/5?accountid=14782
Palepu, K. G., & Healy, P. M. (2008). Chapters 2-5. In Business analysis & valuation: using financial statements (4th ed, pp. 27–212). Thomson/South-Western.
Palepu, K. G., Healy, P. M., Bernard, V. L., Wright, S., Bradbury, M. W. B., Lee, P., & ProQuest (Firm). (2015a). Business analysis & valuation: using financial statements (Second edition). Cengage Learning Australia. http://ebookcentral.proquest.com/lib/VUW/detail.action?docID=4452261
Palepu, K. G., Healy, P. M., Bernard, V. L., Wright, S., Bradbury, M. W. B., Lee, P., & ProQuest (Firm). (2015b). Business analysis & valuation: using financial statements (Second edition). Cengage Learning Australia. http://ebookcentral.proquest.com/lib/VUW/detail.action?docID=4452261
Pratt, M. J., & Peursem, K. V. (1993). Towards a conceptual framework for auditing. Accounting Education, 2(1), 11–32. https://doi.org/10.1080/09639289300000002
Salterio, S., & Koonce, L. (1997). The persuasiveness of audit evidence: The case of accounting policy decisions. Accounting, Organizations and Society, 22(6), 573–587. https://doi.org/10.1016/S0361-3682(97)00002-0
Smieliauskas, W., Craig, R., & Amernic, J. (2008). A Proposal to Replace ‘True and Fair View’ With ‘Acceptable Risk of Material Misstatement’. Abacus, 44(3), 225–250. https://doi.org/10.1111/j.1467-6281.2008.00261.x
Standards for For-Profit Entities. (n.d.). XRB: External Reporting Board. https://www.xrb.govt.nz/Site/Accounting_Standards/Current_Standards/Standards_for_For-Profit_Entities/Stds_for_For-Profit_Entities_T1-2.aspx
Tucker, James J. (n.d.). An Early Contribution of Kenneth W. Stringer: Development and Dissemination of the Audit Risk Model. Accounting Horizons; Sarasota, Fla., 3(2). http://search.proquest.com/docview/1518463401?rfr_id=info%3Axri%2Fsid%3Aprimo
Van Peursem, K., & Chan, Y. C. (2014). Forecasting New Zealand Corporate Failures 2001-10: Opportunity Lost? Australian Accounting Review, 24(3), 276–288. https://doi.org/10.1111/auar.12029
Yoshihide Toba. (1975). A General Theory of Evidence as the Conceptual Foundation in Auditing Theory                  Original text. The Accounting Review, 50(1), 7–24. http://www.jstor.org/stable/244660?seq=1#page_scan_tab_contents