Purpose The purpose of this paper is to examine earnings management practices in local
governments (LGs). The implementation of accrual accounting in LGs opens the way for …

This paper investigates whether the International Public Sector Accounting Standards
(IPSAS) is a potential enabler or constrainer of corruption in developing countries. We …

Detecting fraudulent financial statements (FFS) is critical in order to protect the global
financial market. In recent years, FFS have begun to appear and continue to grow rapidly …

Fraud has become a worldwide phenomenon and prime issue of concern. It dwells in all
countries and affects all types of organisations irrespective of their size, profitability or …

Purpose–The purpose of this paper is to explore pathways to fraud perpetrated in
accounting-related roles, focusing both on situationally driven attitudes and contextual …

Purpose This study analyses the engagement of Greek municipalities in earnings
management activities through the manipulation of their accrual accounts. It aims at …

This article presents evidence suggesting that Swedish municipalities use discretion
associated with the accounting for depreciation and asset write‐offs to manage externally …

This study adds new insights to the academic debate on the effectiveness of both accrual-
basis systems and the adoption of harmonised accounting rules at the international level by …

The paper maintains that all acts of financial crimes can be explained within a general
theory of moral action and analyzed as such. In this regard, the paper presents such a theory …

Purpose The study explores accountants' views of the likelihood of widespread accounting
manipulation in the emerging economy, Vietnam. Applying the fraud triangle framework, we …