@misc{Czerney_Schmidt_Thompson, title={Does Auditor Explanatory Language in Unqualified Audit Reports Indicate Increased Financial Misstatement Risk? | The Accounting Review}, url={http://aaajournals.org/doi/10.2308/accr-50836?code=aaan-site}, author={Czerney, K and Schmidt, J.J and Thompson, A.M} }
@inbook{Deegan_Samkin_2013a, address={North Ryde, N.S.W.}, edition={6th ed}, title={Chapter 27: Accounting for Indirect Ownership Interests}, booktitle={New Zealand financial accounting}, publisher={McGraw-Hill Australia}, author={Deegan, Craig and Samkin, Grant}, year={2013}, pages={946–982} }
@inbook{Deegan_Samkin_2013b, address={North Ryde, N.S.W.}, edition={6th ed}, title={Chapter 29: Accounting for equity investments including investments in associates and joint arrangements}, booktitle={New Zealand financial accounting}, publisher={McGraw-Hill Australia}, author={Deegan, Craig and Samkin, Grant}, year={2013}, pages={1028–1072} }
@book{Deegan_2016, address={North Ryde, N.S.W.}, edition={8th edition}, title={Financial accounting}, publisher={McGraw-Hill Education (Australia) Pty Ltd}, author={Deegan, Craig Michael}, year={2016} }
@article{Feng_2014, title={Economic Consequences of Going Concern Audit Opinions in Nonprofit Charitable Organizations}, url={http://search.ebscohost.com/login.aspx?direct=true&db=bah&AN=100142880&site=ehost-live}, journal={Journal of Governmental & Non Profit Accounting}, author={Feng, NC}, year={2014} }
@article{Houghton_Jubb_Kend_2011, title={Materiality in the context of audit: the real expectations gap}, volume={26}, DOI={10.1108/02686901111142549}, number={6}, journal={Managerial Auditing Journal}, author={Houghton, Keith A. and Jubb, Christine and Kend, Michael}, year={2011}, month={Jan}, pages={482–500} }
@article{Law_2008, title={Auditors’ perceptions of reasonable assurance in audit work and the effectiveness of the audit risk model}, volume={16}, DOI={10.1108/13217340810889951}, number={2}, journal={Asian Review of Accounting}, author={Law, Philip}, year={2008}, month={Jul}, pages={160–178} }
@article{Messier, William F, JrMartinov-Bennie, NonnaEilifsen, Aasmund, title={A Review and Integration of Empirical Research on Materiality: Two Decades Later}, volume={24}, url={http://search.proquest.com/docview/216733793/53E7244945444062PQ/5?accountid=14782}, number={2}, journal={Auditing}, author={Messier, William F, JrMartinov-Bennie, NonnaEilifsen, Aasmund}, pages={153–187} }
@inbook{Palepu_Healy_2008, address={Mason, OH}, edition={4th ed}, title={Chapters 2-5}, booktitle={Business analysis & valuation: using financial statements}, publisher={Thomson/South-Western}, author={Palepu, Krishna G. and Healy, Paul M.}, year={2008}, pages={27–212} }
@book{Palepu_Healy_Bernard_Wright_Bradbury_Lee_ProQuest (Firm)_2015a, address={South Melbourne, Victoria}, edition={Second edition}, title={Business analysis & valuation: using financial statements}, url={http://ebookcentral.proquest.com/lib/VUW/detail.action?docID=4452261}, publisher={Cengage Learning Australia}, author={Palepu, Krishna G. and Healy, Paul M. and Bernard, Victor L. and Wright, Sue and Bradbury, M. W. B. and Lee, Philip and ProQuest (Firm)}, year={2015} }
@book{Palepu_Healy_Bernard_Wright_Bradbury_Lee_ProQuest (Firm)_2015b, address={South Melbourne, Victoria}, edition={Second edition}, title={Business analysis & valuation: using financial statements}, url={http://ebookcentral.proquest.com/lib/VUW/detail.action?docID=4452261}, publisher={Cengage Learning Australia}, author={Palepu, Krishna G. and Healy, Paul M. and Bernard, Victor L. and Wright, Sue and Bradbury, M. W. B. and Lee, Philip and ProQuest (Firm)}, year={2015} }
@article{Pratt_Peursem_1993, title={Towards a conceptual framework for auditing}, volume={2}, DOI={10.1080/09639289300000002}, number={1}, journal={Accounting Education}, author={Pratt, Michael J. and Peursem, Karen Van}, year={1993}, month={Mar}, pages={11–32} }
@article{Salterio_Koonce_1997, title={The persuasiveness of audit evidence: The case of accounting policy decisions}, volume={22}, DOI={10.1016/S0361-3682(97)00002-0}, number={6}, journal={Accounting, Organizations and Society}, author={Salterio, S. and Koonce, L.}, year={1997}, month={Aug}, pages={573–587} }
@article{Smieliauskas_Craig_Amernic_2008, title={A Proposal to Replace ‘True and Fair View’ With ‘Acceptable Risk of Material Misstatement’}, volume={44}, DOI={10.1111/j.1467-6281.2008.00261.x}, number={3}, journal={Abacus}, author={Smieliauskas, Wally and Craig, Russell and Amernic, Joel}, year={2008}, month={Sep}, pages={225–250} }
@article{Tucker, James J, title={An Early Contribution of Kenneth W. Stringer: Development and Dissemination of the Audit Risk Model}, volume={3}, url={http://search.proquest.com/docview/1518463401?rfr_id=info%3Axri%2Fsid%3Aprimo}, number={2}, journal={Accounting Horizons; Sarasota, Fla.}, publisher={Sarasota, FL :American Accounting Association, c1987-}, author={Tucker, James J} }
@article{Van Peursem_Chan_2014, title={Forecasting New Zealand Corporate Failures 2001-10: Opportunity Lost?}, volume={24}, DOI={10.1111/auar.12029}, number={3}, journal={Australian Accounting Review}, author={Van Peursem, Karen and Chan, Yi Chiann}, year={2014}, month={Sep}, pages={276–288} }
@article{Yoshihide Toba_1975, title={A General Theory of Evidence as the Conceptual Foundation in Auditing Theory                  Original text}, volume={50}, url={http://www.jstor.org/stable/244660?seq=1#page_scan_tab_contents}, number={1}, journal={The Accounting Review}, publisher={American Accounting AssociationAmerican Accounting Association}, author={Yoshihide Toba}, year={1975}, pages={7–24} }
@misc{Standards for For-Profit Entities, url={https://www.xrb.govt.nz/Site/Accounting_Standards/Current_Standards/Standards_for_For-Profit_Entities/Stds_for_For-Profit_Entities_T1-2.aspx}, publisher={XRB: External Reporting Board} }
@article{CBRE: $4.5bn liability could impact commercial leases, url={http://www.nzherald.co.nz/cbre/news/article.cfm?c_id=1504001&objectid=11602608}, journal={The New Zealand Herald} }
@article{Jackie Russell-Green: New lease accounting changes hit balance sheets, url={http://www.nzherald.co.nz/business/news/article.cfm?c_id=3&objectid=11576857}, journal={The New Zealand Herald} }
@misc{International Integrated Reporting Framework, url={http://integratedreporting.org/wp-content/uploads/2015/03/13-12-08-THE-INTERNATIONAL-IR-FRAMEWORK-2-1.pdf} }