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This research is motivated by the criticism levelled at the academic community for its failure to incorporate sufficient ethics education into the accounting curriculum (Earley and Kelly, Issues in Accounting Education 19(1):53–71, <CitationRef CitationID="CR15">2004</CitationRef>; Madison and Schmidt <CitationRef CitationID="CR33">2006</CitationRef>). The inclusion of ethics...</citationref></citationref>
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Purpose This study aims to explore the challenges in the construction of the audit report by a public sector organisation within a non-financial information (NFI) audit context. Design/methodology/approach This field study primarily uses data collected from semi-structured interviews, in...
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