Purpose: This study examines the contemporaneous changes in the reporting regime in Nigeria by investigating the effect of regulatory changes on audit fees as well as the moderating effect of overlapping directorship and financial reporting quality. Design/methodology/approach: This study...

Purpose: This study aims to examine the unique nature of family firms by investigating the moderating effect of chief executive officer (CEO) identity on CEO career horizon and the auditor’s client risk assessment. Consistent with literature on family businesses, the level of CEO attachment...

This paper aims to investigate the effect of Information Technology (IT) investment on firm performance in Malaysia. The data of this study were collected from 231 firms listed on Bursa Malaysia from 2010 to 2019. A dynamic model was built, and estimation was carried out by using the Generalized...

This paper discusses the impact of task performance, fraud risk assessment and forensic accountants and auditors' skills and mindsets in the Nigerian public sector. It also draws the attention of the users of public sector accountants and auditors such as the Economic and Financial Crimes...

This study examines the relationship between Royal family members on the board of directors and firm performance of 573 publicly listed in the Saudi Stock Exchange (Tadawul) during 2007-2011 periods. This study utilizes two measurements of the firm performance: (1) Tobin's Q and (2) ROE. Using...

The study aims to investigate the effect of environmental accounting on the financial performance of firms in Nigeria. It utilizes a cross-sectional research design and content analysis to obtain environmental disclosure information from the audited annual reports. Regression analysis, adopting...

Many cases of fraud and corrupt practices are being thrown out of court for lack of merit and abuse of court processes in Nigeria, and thus, become a source of concern to the public and the government. This paper seeks to examine the influence of fraud related problem representation (FRPR) on...

This paper discusses task performance fraud risk assessment and forensic accountant and auditor knowledge and mindset in the Nigerian public sector. The aim of the study is to examine the fraud risk assessment in the Nigerian public sector through the efficient utilisation of forensic accountant...

This paper discusses the impact of task performance, fraud risk assessment and forensic accountants and auditors' skills and mindsets in the Nigerian public sector. It also draws the attention of the users of public sector accountants and auditors such as the Economic and Financial Crimes...

This paper discusses task performance fraud risk assessment and forensic accountant knowledge and mindset in the Nigerian public sector. The aim of the study is to investigate the fraud risk assessment in the Nigerian public sector through the efficient exploit of forensic accountant knowledge...