Accountants may find the journey through the eye of a needle hazardous, since they are implicated in wealth creation. Although there is evidence of a theological critique of economics and the world of business, there seems zero supply or demand for extending this to accountancy. There have been...

Purpose – In recent years, China has been making progress in internationalizing its financial reporting system. However, it is believed that earnings management from legitimate accounting choices to fraud that violates generally accepted accounting principles, is common in the mainland. The...

Environmental awareness in the general community is at a high level. There is a feeling that time is running out in the quest for global solutions to global problems. It is inevitable that the role in this of commerce and industry should be discussed, and that companies are coming under pressure...