In considering all the points highlighted in this presentation, as outlined by the OECD (see OECD (2011), Corporate Loss Utilization through Aggressive Tax Planning, OECD Publishing), one salient point to be accentuated relates to the disadvantage of audits as a means for detecting schemes...

This paper is aimed at illustrating that certain capacities exist whereby the dual role of the external auditor (in undertaking internal audit roles as well as skilled persons roles) could be exercised to the optimal and maximum benefit of an entity or organisation. It also aims to accentuate on...

As well as a two-fold contribution to the literature as highlighted in their paper, “Financial Disruptions and the Cyclical Upgrading of Labor” (2017:8), and elaborated on by Epstein et al, the reconciliation of two quantitative limitations of current general equilibrium theories...

Having considered a vital means whereby the Basel III framework and the Dodd Frank Act could achieve a respectable degree of harmonization, in the paper which precedes this, namely, the paper on “Harmonising Basel III and the Dodd Frank Act through International Accounting Standards –...

This work investigates the role and contribution of external auditing as practised in the Malaysian society during the forty year period from independence in 1957 to just before the onset of the Asian Financial Crisis in 1997. It applies the political economic theory introduced by Tinker (1980)...

The accounting profession has long faced the issue of an audit expectation gap; being the gap between the quality of the profession’s performance, its objectives and results, and that which the society expects. The profession believes that the gap could be reduced over time through education....

This presentation does not only aim to highlight and demonstrate how – as well as why, greater interaction through a better understanding of different cultures can empower, shape and inspire the development and enhancement of vital and effective innovative and educational techniques, but also...

In times past, it used to be the case that leading economic nations were united by statements involving national delicacies and even donuts…However, signs of growing rifts and shifts in economic, trade and diplomatic relations are not only being evidenced by the recent conclusion of the...

As highlighted and as constitutes the recurring theme of this presentation, women empowerment SHOULD not imply constantly serving as conflicts and sources of obstruction to the fulfilment of goals and objectives of their counterparts, but rather also denote a complementary and enhancing role. As...