Educators and regulators world-wide are recognizing a range of problems that are arising in both teaching and implementation of IFRS due to language and translation issues. The research question asks what it is about the English in which IFRS are written that causes problems for an effective...

It has long been recognized that governments world-wide, and the State, will support charities with financial support because the charities operate to offer functions which would otherwise have to be undertaken by the government. When the call was made for papers for this special issue, the...

Civil Society Organisations (CSOs) comprise a diverse range of associations, including NGOs, community groups, political parties and social networks. Nevertheless, despite heterogeneity, regulators, funders and donors often treat CSOs as homogeneous when demanding accountability. This paper...

We examine evidence about the value of public sector auditing to stakeholders in New Zealand. We apply models of auditing from previous research in mainstream auditing literature to identify gaps in the existing understanding of public sector audit. We obtained evidence by conducting interviews...