This case introduces students to a common type of employee fraud and illustrates how the professional guidance applies in that situation. The case can be used to integrate coverage on the following audit topics: the auditor's consideration of the...

Current initiatives in accounting education, while focusing on the importance of accounting instruction and teaching students how to learn, emphasise continuous lifelong learning and outcome-based assessment. The public interest in forensic...

Corruption, particularly political or "grand corruption", distorts the entire decision-making process connected with public investment projects. The degree of distorsions is higher with weaker auditing institutions. The evidence presented shows that...

This project consists of the first systematic opinion survey of local-level corruption led in Bangladesh, which identified the nature and extent of public concern in seven sectors, including law enforcement, the justice system, education, land...

This study led in Uganda revealed that only 13 percent of public non-wage education spending reached the schools in 1991, and only 22 percent in 1995. These dismal findings stimulated the central government to begin publishing information on monetary...