Browsing by Author "Lowe, Alan"

Now showing items 11-12 of 12

  • Public sector performance auditing: Emergence, purpose and meaning

    Nath, Nirmala Devi; Van Peursem, Karen A.; Lowe, Alan (Waikato University, 2005-02)
    The purpose of this paper is to evaluate the extant Anglo-American literature on 'performance auditing for the public sector', in order to identify the socio-economic and political themes that influenced the emergence of ...
  • XBRL: An (open) source of enlightenment or disillusion?

    Locke, Joanne; Lowe, Alan (Routledge, 2007)
    Extensible Business Reporting Language (XBRL) is being adopted by European regulators as a data standard for the exchange of business information. This paper examines the approach of XBRL International (XII) to the meta-data ...