This paper examines the effect of Japanese corporate groupings, keiretsu, on the informativeness of earnings. Keiretsu firms maintain close financial and personal ties through cross-shareholding, credit holding, interlocking corporate directorates, and various business transactions. We propose...

Australian and international public sector organisations have faced, and continue to encounter, a plethora of reforms under the umbrella of 'New Public Management' (Guthrie et aI., forthcoming). Underpinning these reforms have been imperatives of budget surpluses and reduced government debt,...

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...

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...

Although most owners and managers would like to think they have complete control over every aspect of their business, they are wrong; there is always something going on which they don't know. Unfortunately employee theft is a common occurrence in companies that often goes unnoticed for lengthy...

This paper presents new evidence on the pricing of initial audit engagements by big 4 auditors relative to their next four largest mid-tier (‘mid 4') competitors, following voluntary auditor switches - with reference to the public and private corporate markets, and according to the type of...

Banking industry has traditionally visualized audit as a profession driven by extensive interaction between accounting stakeholders, documented evidence based verification and validation and a lot of office desk driven activities.With the advent of the COVID-19 pandemic, the profession now...

Turkish abstract: Bu çalışmada iç ve bağımsız denetçiler arasındaki ilişkilerin, üst yönetimin desteğinin ve iç denetimin bağımsızlığının iç denetimin etkinliği üzerindeki etkisi araştırılmaktır. Geliştirilen modelin değişkenlerine dayalı olarak oluşturulmuş...

Benefit plan audits, a material but less understood public accounting service, represent a non-audit service that is “audit-related.” We explore the implications of benefit plan audits for the financial statement audit. We find that performing a benefit plan audit for a company significantly...

PurposeThis paper provides a structured literature review of blockchain in accounting. We identify current trends, analyse and critique the key topics of research, and discuss the future of this nascent field of inquiry. DesignOur analysis combined a structured literature review with citation...