The Value of Public Audit Project is a research project conducted by the Centre for Accounting, Governance, and Taxation Research at Victoria University of Wellington in New Zealand, commissioned by the SAI of New Zealand.
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 which was 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. Its objective was to produce 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. The papers from this project are listed below: