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Notwithstanding, definitive evidence from archaeology and anthropology (that has also found a modest foothold in the accounting history literature) that accounting and accountants in Africa, were at the beginning of human (Western) civilisation as we know it, there remains strong Eurocentric and...
The public sector is that part of economic and administrative life which deals with the delivery of goods and services by and for government, whether national, regional or local. Socio-political and economic developments in Nigeria have been distorted by high levels of corruption conducted and...
This paper intends to analyse and elucidate the impact of fair value accounting on the banking industry in general and Indian banking in particular in the light of the move towards convergence to international financial reporting standards across the globe. In the light of criticism against fair...
Financial scandals in western countries and in Cameroon have led the public to regain interest in debates about auditors in the area of corporate governance. This is a topic that has been widely discussed by researchers (Charreaux, 1997; Labelle and Piot, 2003). However, little research has been...
This paper investigated the role of auditors in the financial crisis from an African perspective. Desk research approach scanning through various documents that include; reports and accounts from the internet, published journal articles, national and international newspapers was used. Assessment...
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