Fraudulent reporting practices can have significant consequences for organizations and all stakeholders, as well as, for public confidence in the capital and security markets. In fact, comprehensive, accurate and reliable financial reporting is the bedrock upon which our markets are based. Keen...

Intellectual Capital (IC) is an important value driver in today's organizations. Although, IC reporting is receiving increasing attention from accountants in recent years, the innovativeness of the concept makes IC not fully incorporated in financial accounting reports as yet. At present,...