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,...

Accountability has its roots in accounting as both words' etymology traces to the Latin word “accomptare” (to account). Financial accounting, as the field came to be known, has at its heart the rendering of an account of the financial affairs of an organization to interested parties who may...

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...

This paper considers the legal liability regime for financial advisors, namely certified public accountants and auditors, in Singapore and Australia. Examination of the comparative aspects in which lawsuits against financial advisors are commenced provided an analysis of the legal and commercial...

This paper focuses on the critical topic of ethics in public accounting. This paper draws on several important concepts related to ethical reasoning contained in existing research on ethics in the public accounting field. To obtain insights from the ethical dilemmas faced by accountants, a...

Objective - This study aims to examine and prove the effect of education, experience and audit fee on audit quality.Methodology – The data used are primary data in the form of questionnaires distributed to auditors, both senior and junior auditors at Public Accounting Firms located in...

Abstract: This study investigates the relative significance of both the social interaction index (SII) and demographic variables by analysing their association to the likelihood in classifying an auditor as internal or external to the firm. This study uses the psychometric technique of the...

The social interaction preferences of tax professionals working in U.S. accounting firms are analyzed and compared with other public accounting firm personnel. Social skill preferences are analyzed using the FIRO-B methodology which has been widely validated and applied to accounting...