Purpose – This paper builds on the Committee of Sponsoring Organizations (COSO) Report, which examined US Accounting and Auditing Enforcement Releases (AAERs). The purpose of this paper is to provide valuable insights into the characteristics and realities of financial statement fraud in the...

The Biomass Crop Assistance Program (BCAP) is authorized by the Food, Conservation and Energy Act of 2008 (the 2008 Farm Bill) and has two general objectives. First, to support the establishment and production of crops, including woody biomass, for conversion to bioenergy; this part of BCAP is...

"Today's beleaguered yet expanding carbon market represents a type of relationship between economy and ecology scarcely imaginable forty years ago. This collection brings together a comprehensive array of perspectives to critically scrutinise the development and on-going maintenance of this...

Purpose – The purpose of this Australian case study, set in the 1960s, is to comprehensively examine the responses of the two major professional accounting bodies to a financial/corporate/regulatory crisis necessitating the defence of the profession's legitimacy. Design/methodology/approach...