title: Three cases of corporate fraud: An audit perspective

authors: Van Peursem, Karen A.

subjects: accounting

abstract: In this paper we examine three cases in order to evaluate, in some detail and form an audit perspective, what can occur when management fraud and distortions in the financial accounts lead to adverse social, political and economic consequences. The cases analysed here are, for the most part, well known: Adelphia (U.S.), HIH Insurance (Australia) and Bond Corp (Australia). They are also significant in terms of the dollars misappropriated and in terms of the number of people involved or damaged as a result of the frauds. We attempt here to bring a fresh perspective to the stories around these corporate failures by examining the fraudulent activities in light of the auditor’s role, and how the auditor could have enabled a better quality and more timely information to be disclosed about them. Audit implications inform the analysis of each case, and some common themes are found in a cross-case analysis evaluated using Birchfield’s (2004) ‘perfect storm’ conceptual scenario. Recommendations for further research conclude the paper.

text: Three cases of corporate fraud: An audit perspective In this paper we examine three cases in order to evaluate, in some detail and form an audit perspective, what can occur when management fraud and distortions in the financial accounts lead to adverse social, political and economic consequences. The cases analysed here are, for the most part, well known: Adelphia (U.S.), HIH Insurance (Australia) and Bond Corp (Australia). They are also significant in terms of the dollars misappropriated and in terms of the number of people involved or damaged as a result of the frauds. We attempt here to bring a fresh perspective to the stories around these corporate failures by examining the fraudulent activities in light of the auditor’s role, and how the auditor could have enabled a better quality and more timely information to be disclosed about them. Audit implications inform the analysis of each case, and some common themes are found in a cross-case analysis evaluated using Birchfield’s (2004) ‘perfect storm’ conceptual scenario. Recommendations for further research conclude the paper.

year: 2007-06

title: Characteristics of and differences between Pasifika women and New Zealand European women diagnosed with breast cancer in New Zealand

authors: Brown, Charis

abstract: AIM: Breast cancer in New Zealand-based Pasifika women is a significant issue. Although Pasifika women have a lower incidence of breast cancer compared to New Zealand European women, they have higher breast cancer mortality and lower five-year survival. The aim of this study was to describe the characteristics and tumour biology of Pasifika women and to compare New Zealand European women to identify what factors impact on early (Stage 1 and 2) vs advanced stage (Stage 3 and 4) at diagnosis. METHOD: Data on all Pasifika and New Zealand European women diagnosed with breast cancer (C50) during the period 1 June 2000 to 31 May 2013 was extracted from the Auckland and Waikato Breast Cancer Registries. Descriptive tables and Chi-square test were used to examine di erences in characteristics and tumour biology between Pasifika and New Zealand European women. Logistic regression was used to identify factors that contributed to an increased risk of advanced stage at diagnosis. RESULTS: A significantly higher proportion of Pasifika women had advanced disease at diagnosis compared to New Zealand European women (33.3% and 18.3%, respectively). Cancer biology in Pasifika women was more likely to be: 1) HER2+, 2) ER/PR negative and 3) have a tumour size of ≥50mm. Pasifika women live in higher deprivation areas of 9–10 compared to New Zealand European women (55% vs 14%, respectively) and were less likely to have their cancer identified through screening. Logistic regression showed that if Pasifika women were on the screen-detected pathway they had similar odds (not sig.) of having advanced disease at diagnosis to New Zealand European women. CONCLUSION: Mode of detection, deprivation, age and some biological factors contributed to the di erence in odds ratio between Pasifika and New Zealand European women. For those of screening age, adherence to the screening programme and improvements in access to earlier diagnosis for Pasifika women under the current screening age have the potential to make a substantial di erence in the number of Pasifika women presenting with late-stage disease.

text: Characteristics of and differences between Pasifika women and New Zealand European women diagnosed with breast cancer in New Zealand AIM: Breast cancer in New Zealand-based Pasifika women is a significant issue. Although Pasifika women have a lower incidence of breast cancer compared to New Zealand European women, they have higher breast cancer mortality and lower five-year survival. The aim of this study was to describe the characteristics and tumour biology of Pasifika women and to compare New Zealand European women to identify what factors impact on early (Stage 1 and 2) vs advanced stage (Stage 3 and 4) at diagnosis. METHOD: Data on all Pasifika and New Zealand European women diagnosed with breast cancer (C50) during the period 1 June 2000 to 31 May 2013 was extracted from the Auckland and Waikato Breast Cancer Registries. Descriptive tables and Chi-square test were used to examine di erences in characteristics and tumour biology between Pasifika and New Zealand European women. Logistic regression was used to identify factors that contributed to an increased risk of advanced stage at diagnosis. RESULTS: A significantly higher proportion of Pasifika women had advanced disease at diagnosis compared to New Zealand European women (33.3% and 18.3%, respectively). Cancer biology in Pasifika women was more likely to be: 1) HER2+, 2) ER/PR negative and 3) have a tumour size of ≥50mm. Pasifika women live in higher deprivation areas of 9–10 compared to New Zealand European women (55% vs 14%, respectively) and were less likely to have their cancer identified through screening. Logistic regression showed that if Pasifika women were on the screen-detected pathway they had similar odds (not sig.) of having advanced disease at diagnosis to New Zealand European women. CONCLUSION: Mode of detection, deprivation, age and some biological factors contributed to the di erence in odds ratio between Pasifika and New Zealand European women. For those of screening age, adherence to the screening programme and improvements in access to earlier diagnosis for Pasifika women under the current screening age have the potential to make a substantial di erence in the number of Pasifika women presenting with late-stage disease.

year: 2017

title: Te Poho o Te Arawa: Te Mana Whenua o Ngāti Whakaue ki Maketū

authors: Potaka, Ngahu

subjects: Ngāti Whakaue

abstract: Maketū is a small coastal town in the Bay of Plenty and is the final resting place of the Te Arawa canoe, the ancestral waka of the Te Arawa people. This is the home of Ngāti Whakaue ki Maketū a coastal hapū of the tribe Ngāti Whakaue from the Te Arawa confederation of tribes. Ngāti Whakaue ki Maketū is actually a collection of smaller hapū who descend from the union of their ancestor Whakaue Kaipapa and his wife Rangiuru, and they trace their overall decent from the celebrated chief Tama te Kapua. It is on their ancestral land in Maketū that Ngāti Whakaue ki Maketū have resided and established their mana whenua (tribal authority) for over 170 years. In that time they have faced many internal and external challenges to their mana whenua including military engagement, political maneuvering, and other social issues.

This thesis traces the historical origins and mana whenua of Ngāti Whakaue ki Maketū and analyses the various key components that combine to ensure Ngāti Whakaue ki Maketū maintain mana whenua across their tribal lands. This thesis also explores how mana whenua is a vehicle for maintaining tribal authority and well being for Ngāti Whakaue ki Maketū. Part of this study is the creation of a mana whenua strategic plan that will help Ngāti Whakaue ki Maketū maintain and secure mana whenua in Maketū for future generations.

It is the proposition of this thesis that mana whenua has, is and will always play an important part in the social identity and fabric of Ngati Whakaue ki Maketū. However as Ngāti Whakaue ki Maketū stand at the dawn of a new era, it is important for this related group to understand how mana whenua operates, and can be nurtured as a means of protection to ensure the survival of Ngāti Whakaue ki Maketū in this ever changing world.

text: Te Poho o Te Arawa: Te Mana Whenua o Ngāti Whakaue ki Maketū Maketū is a small coastal town in the Bay of Plenty and is the final resting place of the Te Arawa canoe, the ancestral waka of the Te Arawa people. This is the home of Ngāti Whakaue ki Maketū a coastal hapū of the tribe Ngāti Whakaue from the Te Arawa confederation of tribes. Ngāti Whakaue ki Maketū is actually a collection of smaller hapū who descend from the union of their ancestor Whakaue Kaipapa and his wife Rangiuru, and they trace their overall decent from the celebrated chief Tama te Kapua. It is on their ancestral land in Maketū that Ngāti Whakaue ki Maketū have resided and established their mana whenua (tribal authority) for over 170 years. In that time they have faced many internal and external challenges to their mana whenua including military engagement, political maneuvering, and other social issues.

This thesis traces the historical origins and mana whenua of Ngāti Whakaue ki Maketū and analyses the various key components that combine to ensure Ngāti Whakaue ki Maketū maintain mana whenua across their tribal lands. This thesis also explores how mana whenua is a vehicle for maintaining tribal authority and well being for Ngāti Whakaue ki Maketū. Part of this study is the creation of a mana whenua strategic plan that will help Ngāti Whakaue ki Maketū maintain and secure mana whenua in Maketū for future generations.

It is the proposition of this thesis that mana whenua has, is and will always play an important part in the social identity and fabric of Ngati Whakaue ki Maketū. However as Ngāti Whakaue ki Maketū stand at the dawn of a new era, it is important for this related group to understand how mana whenua operates, and can be nurtured as a means of protection to ensure the survival of Ngāti Whakaue ki Maketū in this ever changing world.

year: 2014