This paper explores accounting fraud motivation, protection procedures, and the impact on firms‘ performance from the perspective of external auditors. Data were collected through semi-structured interviews with highly experienced external public auditors. This paper highlights personal and...

The purpose of this paper is to investigate the relationship between the quality of property rights institutions (PRIs) and bank financial performance in an empirical study of 136 countries over the period 1999-2006. The quality of PRIs and financial accounting-based measures of bank performance...

This paper investigates the influence of accounting information systems (AIS) on firms’ performance during the COVID-19 pandemic and how they help enhance employees’ performance and the external auditing process. This paper is qualitative in nature using the inductive approach. In-depth...