Governments, organizations and individuals around the world are paying increasing attention to climate change and carbon emissions. This paper argues that a new international assurance standard on carbon emissions disclosures is an appropriate response by the auditing and assurance profession to...

We investigate the impact of audit quality on the quality of government in a large cross-section of countries. We assess government performance using measures of six dimensions of governance, namely, voice and accountability, political stability, government effectiveness, regulatory quality,...

Adoption of the International Financial Reporting Standards (IFRS) has come to stay in Nigeria as all Public Listed Entities and Significant Public Interest Entities are by now expected to be with full compliance of the relevant provisions if the standard. This paper examined the adoption of...

This paper simultaneously examines, for the first time, the determinants of external audit fees of UK companies drawn from the quoted sector (Main Market, the Alternative Investment Market and Ofex), and the unquoted sector (public and private limited companies). The paper also provides new...

The association of a country's investor protection regime with the quality of reported earnings is examined for a large sample of firms from 42 countries. Three attributes of earnings are evaluated: the magnitude of the association of a country's investor protection regime with the quality of...

This paper examines whether the likelihood of accounting restatements is associated with the Big 4 industry auditor specialists, measured at both the partnerndash;level and audit firm-level leadership. We focus on a sample of listed firms in Taiwan where audit reports must be audited and signed...

Resolving the incident of fraudulent activities is not a job for half-baked professional accountant, it involves complicated activities and forensic steps as the complexity of infraction demands the involvement of highly experienced forensic accountants/fraud examiners. Investigation is employed...

Forensic accounting and forensic audit are not new concepts, however, their acceptability are just gaining momentum in Nigeria because of their perceived roles in National development and transformation. This paper presents various acceptable definitions and concepts of forensics and forensic...

Using Hollinger Inc., KPMG and Ms. Marilyn Stitt as our focus, we engage the accounting profession in a conversation about how to support an audit partner who exercises good professional judgment and acts with integrity. We interviewed Chartered Accountants who were current and/or recently...

Multiple stakeholders in the financial reporting process have articulated concerns over the rules-based orientation that U.S. accounting standards have adopted. Many argue that a more principles-based approach to standards setting, typified by international accounting standards, would improve...