This study is about the perception of Auditors, Accountants and Accounting Academics to the plan by the Nigerian government to introduce the accrual system of accounting in its public sector. A cross sectional survey research design was adopted for this study. Questionnaire was distributed to...

By analysing the organsiation's management challenges and activities from an IC perspective, the research study made visible the organisation's invisible sources of value creation and identified inconsistencies in the enactment of knowledge resources. The ICVC framework proved particularly...

This paper focuses on issues and consequences for the public sector from the current policy decision to adopt sector-neutral International Financial Reporting Standards (IFRS) from reporting periods on or after 1 January 2005. It contends that an examination of the history of private and public...

Purpose - The purpose of this paper is to review and critique the field of public sector accounting research. Many nation states deliver essential public services. In recent times, many of these nations have been involved in programmes of quot;modernisationquot;, which, in part, means that these...

This paper examines the association between five factors in O'Reilly et al.'s (1991) Organizational Culture Profile and the use of Activity Management, Total Quality Management, and Employee Empowerment within public sector organizations. The results show that the use of Activity Management and...

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 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...

The PwC's 2011 Global economic crime survey confirms the fact that loss due to economic crime in Malaysia is on the increase and requires immediate intervention. The Malaysian government vision 2020 to be a developed nation with the drive: “People first, performance now” will require high...

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....