This paper analyzes the Wirecard AG case from a digital finance perspective. The relatively low pace of digital transformation of financial supervisors and the high speed of advancements in technology increase the technological gaps between supervisors and their responsibility areas and result...

We examine the determinants of the use of loan loss provisions to smooth income by banks in South Africa. More specifically, we examine the influence of ownership, IFRS disclosure rules and economic fluctuation on the income smoothing behaviour of South African banks while controlling for the...

I examine bank loan loss provisioning behaviour during election years - focusing on the effect of elections on banking sector loan loss provisioning. The findings reveal that the banking sectors in developed countries have higher loan loss provisions in election years. Income smoothing is...

In this paper, I discuss financial reporting under economic policy uncertainty. This paper is one of the first papers to relate economic policy uncertainty to financial reporting behaviour. It identifies the link between economic policy uncertainty and financial reporting in terms of earnings...

In this paper, I discuss how a pandemic affects the nature of financial reporting especially for financial and non-financial institutions that were deeply affected by the 2020 coronavirus (COVID-19) pandemic. I show that accounting practices or techniques such as fair value accounting, big bath...

Аннотация. В монографии раскрываются вопросы проблемно-ориентированного анализа трансакционных издержек в сельскохозяйственных организациях, методика...

This paper presents a discussion on whistle-blowing and take the view that whistle-blowing is an important fraud detection technique. A discussion of some factors that influence the whistle-blowers’ incentive to blow the whistle or to remain silent in the face of persuasive fraud red flags, is...

This paper examines the impact of fraud specific problem representation (FSPR) on the relationship with Accountants’ Skills Requirement (SR) and Fraud risk assessment (FRA) in the Nigerian public sector. The research methodology is quantitative with cross-sectional design and survey. The...

The increasing rate of financial irregularities, fraud, and mismanagement rocking Nigerian Tertiary Institutions calls for concern. Despite all control measures put in place by the government, coordinating and regulating agencies, and the institutions themselves, lack of transparency and...