The Public company accounting oversight board (PCAOB) standing advisory group (2008) highlights several challenges that relate to fraud and therefore tasks accounting researchers to determine whether forensic accountants are more capable than auditors in fraud detection, prevention and response....

Fraud is a fundamental problem with every financial institution in the world, and Saudi Arabian banking sector is not immune to this malaise. Advances in technology that have led to the development of electronic banking have created new challenges for preventing fraud in the banking sector. This...

The new IFRS demand detailed disclosure, which requires more effort and time to conduct an audit engagement. Moreover, the report by the Institute of Chartered Accountants in England and Wales highlights that among the major IFRS related costs is the increment in auditing costs. Thus, the...

This study investigates the relations between agency cost variables (firm size, leverage and auditor type) and the firm performance of 392 listed companies in the Saudi Stock Exchange (Tadawul) during 2007- 2010. This study identifies two measurements of the firm performance: (1) ROA and (2)...

This paper investigated the capability requirements as represented by Knowledge (KR) and Skills (SR) requirements and competence requirement as represented by Fraud risk assessment (FRA) of a forensic accountant and auditor in the Nigerian public sector. In addition, this study explored whether...

Purpose The purpose of this study is to examine the impact of profitability and leverage on the relationship between eco-efficiency and firm value. Design/methodology/approach The study extends the Ohlson’s model on value relevance using the hierarchical regression analysis to establish the...

Purpose: The present study examines the effect of the chief executive officer (CEO) career horizon (CH) problem on earnings quality (ERN) for selected family-controlled firms known to have a unique operational goal. Design/methodology/approach: The generalised method of moment linear regression...