Considerable reliance is placed upon whistleblowers in protecting assets and detecting and avoiding financial crime. Despite this, they suffer persecution and often dismissal, and find they are abandoned by the organisations they thought they were helping, and by society at large whose wider...

Materiality is an ill‐defined yet important concept in auditing. However, lack of an auditing guideline exposes auditors to possible litigations due to failure to detect material misstatement in the financial statements. This paper assesses decisions by UK courts on materiality thresholds. The...

Building societies developed in the second half of the 18th century when country people came flooding into the towns and cities to provide the workforce for the new factories. Faced with a lack of suitable housing in industrial centres, more enterprising and prosperous workers clubbed together...