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Arvind Patel

University of the South Pacific

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Publication

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Journal of Asia-pacific Business | 2010

Study of Nonaudit Services, Low Balling, Audit Tenure, and Auditor Type: New Zealand and Australian Evidence

Arvind Patel; Pranil Prasad; Naibuka U. Saune

This article investigates the reasons for supply of nonaudit services by the incumbent auditor. The audit and nonaudit fee data for listed companies in New Zealand and Australia is used in the study. The results suggest that the simultaneous provision of audit and nonaudit services are for efficiency reasons rather than to maximize revenue for the auditors. Hence the regulations in place to restrict the amount of nonaudit services that an auditor can provide its client may result in inefficiencies or incurrence of unnecessary costs for the client and auditor.

Advances in Accounting | 2010

Interpretation and application of “new” and “complex” international financial reporting standards in Fiji: Implications for convergence of accounting standards

Parmod Chand; Chris Patel; Arvind Patel

Quality & Quantity | 2015

Nexus between tourism earnings and economic growth: a study of Malaysia

Ronald Ravinesh Kumar; Nanthakumar Loganathan; Arvind Patel; Radika Kumar

Telecommunications Policy | 2015

Accounting for telecommunications contribution to economic growth

Ronald Ravinesh Kumar; Radika Kumar; Arvind Patel

Economics of Planning | 2015

Nexus between electricity consumption and economic growth: a study of Gibraltar

Ronald Ravinesh Kumar; Peter Josef Stauvermann; Arvind Patel

Energy Policy | 2014

Exploring the effects of energy consumption on output per worker: a study of Albania, Bulgaria, Hungary and Romania

Ronald Ravinesh Kumar; Peter Josef Stauvermann; Arvind Patel; Radika Kumar

Accounting and Taxation | 2013

THE IMPACT OF OWNERSHIP STRUCTURE ON VOLUNTARY CORPORATE DISCLOSURE IN ANNUAL REPORTS: EVIDENCE FROM FIJI

Ifraz Khan; Priyashni Vandana Chand; Arvind Patel

Emerging issues in accounting, business and technologies (2005) | 2005

Judgments of professional accountants in Fiji : implications for convergence of accounting standards

Parmod Chand; Chris Patel; Arvind Patel

Social Indicators Research | 2016

Exploring the Nexus Between Tourism and Output in Cook Islands: An ARDL Bounds Approach

Ronald Ravinesh Kumar; Peter Josef Stauvermann; Arvind Patel; Nikeel Kumar; Selvin Prasad

Quality & Quantity | 2014

Exploring competitiveness in banking sector of a small island economy: a study of Fiji

Ronald Ravinesh Kumar; Arvind Patel

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Ronald Ravinesh Kumar

University of the South Pacific

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Pranil Prasad

University of the South Pacific

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Peter Josef Stauvermann

Changwon National University

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Dharmendra Naidu

University of the South Pacific

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Veer S. Varma

University of the South Pacific

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Parmod Chand

Macquarie University

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Nikeel Kumar

University of the South Pacific

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Selvin Prasad

University of the South Pacific

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Atishwar Pandaram

University of the South Pacific

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Madhukar Singh

University of the South Pacific

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