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This paper attempts to use agency theory to understand issues of governance and accountability in the public sector. It contributes to the debate about good governance in Ethiopia and by extension to the rest of Africa. The contributions are fourfold. First, using the microeconomic theory of...
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This paper aims to review CPAs' responsibilities for fraud detection and reporting. It will first explore, through … detect and report fraud. In addition, Taiwan's existing laws and profession promulgations on CPAs' fraud …-related responsibilities will be examined and discussed. Finally, the 2002 US Sarbanes-Oxley Act's impact on Taiwan CPAs' duties in fraud …
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