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The Challenges of Public Sector Audit as an Effective Accountability Tool in PPP Arrangements in Nigeria

Chukwunedu, Okaro Sunday - 2011

The purpose of this study is to explore some of the challenges constraining public sector audit from acting as an effective accountability tool in PPP arrangements in Nigeria and to proffer solutions. This is a conceptual paper and relies on extensive review of literature. We find, among others,...

Persistent link: https://www.econbiz.de/10013117662

The Introduction of Accrual Accounting in the Public Sector of Nigeria - The Perception of Auditors, Preparers of Financial Statements and Accounting Academics

Chukwunedu, Okaro Sunday - 2012

This study is about the perception of Auditors, Accountants and Accounting Academics to the plan by the Nigerian … the fact that Auditors, Accountants and Accounting Academics welcome the proposed introduction of accrual accounting in …

Persistent link: https://www.econbiz.de/10013107560

Accounting and Public Accountability : A Macro and Micro Examination in Financial Accounting and Auditing

Hayne, Christie - 2014

types of accounts, an entire profession of public accountants (also known as auditors) has grown to attest to the compliance …

Persistent link: https://www.econbiz.de/10013065896

The Effect of Governmental Accounting Standards Board Statement 34 on Municipal Audit Fees

Allen, Arthur C. - 2020

We examined the change in audit fees after adoption of GASB 34 for a sample of 350 cities, correcting for audit fee inflation unrelated to GASB 34. We found that the mean (median) fee change for 2002 adopters was 4.9 (2.9) percentage points higher than for non-adopters. The mean (median) fee...

Persistent link: https://www.econbiz.de/10012840916

Ethical Decision Making in Public Accounting Firm

Bangun, Yakobus - 2017

This study aimed to investigate the influence: financial information for the making of ethical decision, ethical ideologies, ethical climate, professional ethics, and commitment to the profession. The research data obtained through a survey method to the auditor on Public Accountant Firm and...

Persistent link: https://www.econbiz.de/10012953429

Is There a Brain Drain in Auditing? The Determinants and Consequences of Auditors' Leaving Public Accounting

Knechel, W. Robert - 2019

This study investigates why auditors leave public accounting and the consequences of auditor departures. We find that … auditors generating more audit revenues and providing higher quality audits, have a lower likelihood of departure. However …, female, young, non-Big 4 auditors, and those with better educational backgrounds have a higher likelihood of departing public …

Persistent link: https://www.econbiz.de/10012902009

Applying XBRL to US State and Local Government Audited Financial Reports

Joffe, Marc D. - 2019

Ten years after the Securities and Exchange Commission mandated the conversion of corporate financial statements to machine-readable formats, there is still no analogous mandate for state and local government Comprehensive Annual Financial Reports (CAFRs). We explore the challenges and benefits...

Persistent link: https://www.econbiz.de/10012895449

Guardians of the Galaxy : Public Accounting and the Public Interest

Huber, Wm. Dennis - 2017

Many profession-changing events have occurred in the 25 years since Sikka, Willmott, and Lowe (1989) published Guardians of Knowledge and Public Interest, among them the collapse of Enron and other international corporate frauds and failures along with the demise of Arthur Anderson; the creation...

Persistent link: https://www.econbiz.de/10012971862

Financial Statement and Auditing Errors Associated with the Lawsuits Against Public Accountants in Australia and Singapore

Rajapakse, Pelma Jacinth - 2017

auditors, in Singapore and Australia. Examination of the comparative aspects in which lawsuits against financial advisors are …

Persistent link: https://www.econbiz.de/10012973314

The strategic significance of the CICPA in the making of a Chinese home-grown public accounting profession

Wen, Wenjun; Humphrey, Christopher; Sonnerfeldt, Amanda - In: Accounting and business research 51 (2021) 6/7, pp. 636-676

Persistent link: https://www.econbiz.de/10012803971