This study is about the perception of Auditors, Accountants and Accounting Academics to the plan by the Nigerian government to introduce the accrual system of accounting in its public sector. A cross sectional survey research design was adopted for this study. Questionnaire was distributed to...

The purpose of this study is to explore some of the challenges constraining public sector audit from acting as an effective accountability tool in PPP arrangements in Nigeria and to proffer solutions. This is a conceptual paper and relies on extensive review of literature. We find, among others,...

This paper discusses task performance fraud risk assessment and forensic accountant and auditor knowledge and mindset in the Nigerian public sector. The aim of the study is to examine the fraud risk assessment in the Nigerian public sector through the efficient utilisation of forensic accountant...

This paper discusses task performance fraud risk assessment and forensic accountant knowledge and mindset in the Nigerian public sector. The aim of the study is to investigate the fraud risk assessment in the Nigerian public sector through the efficient exploit of forensic accountant knowledge...

The Public company accounting oversight board (PCAOB) standing advisory group (2008) highlights several challenges that relate to fraud and therefore tasks accounting researchers to determine whether forensic accountants are more capable than auditors in fraud detection, prevention and response....

In the future, environmental disasters and resource constraints will continue to impact the public sector audit environment. Governments will be held responsible for their responses and the corresponding financial impacts, particularly rising levels of public debt. Supreme Audit Institutions...

Achieving the United Nations (UN) Sustainable Development Goals (SDGs) at country and local levels – and ensuring ‘no one is left behind’ - requires that nation states commit to solving complex social and societal challenges through collaborative, democratic means. Technocratic and...

For the study of entrepreneurship, a cornerstone of modern competitive economy, perhaps there is no liberal profession better suited to be analysed than the financial audit. The financial auditor is meant to be an entrepreneur, to take his destiny into his own hands, because, in order to be...