Research in human resource considerations in accounting firms is necessary to identify the factors that may create the … ideal atmosphere for members of accounting firms to function effectively and efficiently.The purpose of this manuscript is … cover this type of research as it describes the potential problems facing the accounting profession …

This paper introduces an architecture of fraud in accounting by explicating the nature of fraud in the accounting …

Using a structural perspective this working paper proposes that the new accounting environment includes four new …

We investigate the impact of audit quality on the quality of government in a large cross-section of countries. We … stability, government effectiveness, regulatory quality, rule of law and control of corruption. We assess audit quality by a … variable indicating the percentage of firms in the country audited by the big 5 accounting firms. We find that countries that …