Purpose–The purpose of this paper is to assess the extent and quality of intellectual capital
disclosures (ICDs) in the annual reports of the New Zealand local government sector …

Generally Accepted Accounting Principles (GAAP) and the more recent International
Financial Reporting Standards (IFRS) form the basis of the accounting transactions and …

Using logit analysis in cross section data, this paper examine the role of accounting data to
develop a model for detecting factors associated with fraudulent financial reporting. The …

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 …

Purpose: This paper takes an exploratory approach to investigating the relationship between
accountability stakeholder and legitimacy theory in public benefit entity. It explains that while …

Implications: The M-score cannot identify with full certainty whether a firm is a manipulator
however at the-2.22 cut-off, read from the cumulative normal table this z-score gives a …

This paper seeks to challenge the notion of risk transference via examples of PPP and
privatisation of state owned assets. The paper draws on case studies in air transport …

This paper analysis the pressures that come to bear on the financial auditor of corporate
accounts. It is argued that the integrity and independence of the auditor is a portion of the …

This study examined the effect of forensic accounting services on the integrity of financial
statements of public sector entities in Kenya. Specifically, the study sought to; determine …

This paper provides an account of the way Enterprise Resource Planning (ERP) systems
change over time. These changes are conceptualised as a biographical accumulation that …