Purpose – The purpose of this paper is to determine the appropriateness of a general-purpose financial reporting model derived from a “decision-useful” framework for government departments. Design/methodology/approach – This research in this paper uses a survey methodology to access...

Purpose – The purpose of this paper is to look at auditor obligations to their clients and potentially to third parties such as investors, with a focus on the quality of financial disclosure in an evolving legal framework. Design/methodology/approach – The article outlines and compares...

The economic development and land use policies pursued in Southern California throughout most of the twentieth century encouraged rapid population growth and urbanization of land. The five counties of Southern California – Los Angeles, Orange, Riverside, San Bernardino and Ventura...