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,...

We examine whether audit-clients' experience level affects their reactions when auditors use different negotiation tactics to help resolve a material audit issue. Using business owners as experienced clients and accounting students as naïve clients, we find that experienced clients react...

This article continues what has now become a comprehensive series examining the new U.S. reporting and withholding system for foreign account tax compliance. Part VI provides a new four-point analysis to determine if an FFI or USFI has a withholding tax liability for pass-through payments under...

China's tax system is characterized by the co-existence of formal taxes, sundry levies and hidden taxes. In China, multiple authorities with tax law making powers and tax administration powers exist. This leads to issues of tax jurisdiction and tax compliance such as differential treatment...

This paper examines the trial implementation of the Real Estate Tax in Shanghai through analyzing its effects on housing price, its effects on the rigid demand of housing and on housing as an investment option. It also identifies a few reform options if the government chooses to implement the...

Microfinance banks play at the lower rung of the cedit delivery system with the aim of extending credit to the poor but economically active members of society. The purpse of this paper is to chronicle the role of sustainable microfinance banking in the economic development of Nigeria. This is a...

This paper attempts to re-examine the decision of Nigeria to begin a phased adoption of International Financial Reporting Standards (IFRS) as from 2012.Certain emerging issues have made this important. They include researches on the effects of IFRS from the perspective of early adopters, the...

An important application for financial accounting theory is in accounting standards, for which clarity of conceptual foundation can be viewed as essential in addressing the practical complexities of determining financial position and financial performance. Viewed from this perspective, the...

This article focuses on civil servants in the central Norwegian civil service whose main tasks are budgeting, supervision and accounting. The main research questions are: What is their typical demographic profile? How has their demographic profile changed over time? What are the effects of...

In this study we examine the association between audit service fees and non-audit service (NAS) fees and the auditor's final decision regarding the type of opinion to render to a financially distressed client. Along with examining current fee levels and reporting decisions we also test the...