... that accounting and auditing norms can present an opportunity for less well-intentioned individuals to abuse trust, and thus there is an urgent need to seriously revise regulatory architectures. Accounting and auditing are guided by norms, standards and regulations (which hereafter will all be referred...

... literature and finally estimated the baseline (bribes paid to public officials) macroeconomic cost of corruption using Argentina 2004-2015 as a case study. Design/methodology/approach The authors laid the foundations of a new methodology to account corruption losses using data from the national accounts...

... of the departments of accounting, internal auditing and investigation of ten selected ministries, departments and agencies of Kano State, Nigeria. Structural equation modeling (SEM) was used to analyze the data. Findings The study reveals a significant relationship between three elements of FTT and fraud...

...Fincy Pallisserry Purpose Transparency of financial information promotes corporate growth. The purpose of this paper is to concentrate on the need for strengthening the law governing true and fair corporate accounting. The first part of the paper concentrates on nexus between the importance...