Unethical Accounting Practice and Financial Reporting Quality: Evidence from Nigeria

This study examined unethical accounting practice and financial reporting quality in Nigeria. Behaving ethically is an essential and expected trait for professional accountants. The society places high premium of trust a...

Interpret the Change of Standard in Auditing Course Learning Process Using Interactive Control System

This study aims to describe the adaptation process of audit standards in the learning process at higher education using the interactive control system’s perspective. This study used descriptive qualitative approach with...

Role of Public Procurement Oversight Authority on Procurement Regulations in Kenyan State Corporations. A Case of Kenya Electricity Generating Company (KenGen)

Public procurement has become a major driver of the economy; since the government spends a huge sum of money in this sector. Due to this, the government has established oversight bodies to ensure that public procedures a...

Essence of Integrated Reporting: A Holistic Framework for Sustainability and Value Creation 

The Effect of Motivational Values on Professionalism in Accounting 

This study attempts to find out various cultural aspects that have influenced on professionalism of accountants. The aim at this study is to explore a different approach to examine the influence of culture on a...