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New Auditor's Report Improves Quality but Increases Audit Fees in NZ.

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Assessing the Impact of the New Auditor's Report
Hong Li, David Hay, David Lau

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The new auditor's report in New Zealand has led to better quality audits by reducing errors in financial statements. However, this improvement comes with higher audit fees. The changes made to the report have helped users understand financial information better and see the value of audits.