Relevant of research in Accounting profession

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Students’ perceptions of the accounting profession : a work values approach

Students’ perceptions of the accounting profession : a work values approach

Zytowski (1970), outlined a range of relevant attributes/work values. Subsequent researchers have identified a set of general categories to classify the attributes/work values (Elizur et al., 1991; Ros et al., 1999). Ros et al. (1999), classifies the attributes/work values into four distinct general categories: extrinsic, intrinsic, prestige (or image) and social (or altruistic). In the present study these categories have been selected to measure perceptions associated with the AP, based on prior accounting research of perceptions (Hartwell et al., 2005; Byrne and Willis, 2005; Sugahara and Boland, 2006; Tan and Laswad, 2006) and on the theory of work values. These attributes are outlined in Table 1, within each of the four categories.
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Achieving the United Nations Sustainable Development Goals : an enabling role of accounting research

Achieving the United Nations Sustainable Development Goals : an enabling role of accounting research

accounting practice and research, including explaining (and interrogating) the accounting profession’s engagement with the SDGs. This section also analyses how existing academic literature that focuses on sustainable development might be relevant to the SDGs. The following section extends this analysis to suggest an agenda for accounting research that focuses on the SDGs directly by: drawing out accounting’s role in regimes of measurement associated with the Goals; introducing new and emerging research foci that might emerge from a SDG framing; and providing potential novel conceptual challenges that emerge in this context. This section is not an exhaustive listing of all possible new avenues for research. Rather, our aim is to suggest prompts both to open out existing scholarship of the many possible roles accounting could play in furthering organizational-level contributions to achievement of the SDGs, and to spark points for other ideas where interdisciplinary work involving accounting will be of value. The penultimate section outlines some considerations in resourcing SDG-related accounting research and in disseminating its results to impact positively on organizational-level policy and practice towards achievement of the SDGs. Finally, the paper makes some closing observations.
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Achieving the United Nations Sustainable Development Goals:An enabling role for accounting research

Achieving the United Nations Sustainable Development Goals:An enabling role for accounting research

accounting practice and research, including explaining (and interrogating) the accounting profession’s engagement with the SDGs. This section also analyses how existing academic literature that focuses on sustainable development might be relevant to the SDGs. The following section extends this analysis to suggest an agenda for accounting research that focuses on the SDGs directly by: drawing out accounting’s role in regimes of measurement associated with the Goals; introducing new and emerging research foci that might emerge from a SDG framing; and providing potential novel conceptual challenges that emerge in this context. This section is not an exhaustive listing of all possible new avenues for research. Rather, our aim is to suggest prompts both to open out existing scholarship of the many possible roles accounting could play in furthering organizational-level contributions to achievement of the SDGs, and to spark points for other ideas where interdisciplinary work involving accounting will be of value. The penultimate section outlines some considerations in resourcing SDG-related accounting research and in disseminating its results to impact positively on organizational-level policy and practice towards achievement of the SDGs. Finally, the paper makes some closing observations.
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Integrated Reporting: The Changing Nature of Accounting Profession

Integrated Reporting: The Changing Nature of Accounting Profession

However, prior studies on IR in the African context are rare except for South Africa where a number of empirical studies exist (Ahmed Haji and Anifowose, 2016; Steyn, 2014; Atkins and Maroun, 2015; Setia, Abhayawansa, Joshi, & Huynh, 2015; Ahmed Haji and Anifowose, 2017; Ahmed Haji and Hossain, 2016, McNally, Cerbone, & Maroun 2017). Little in other developing countries such as Islam and Islam (2018) (Bangladesh) and Lipunga (2015) (Malawi). The mainstream of empirical studies have utilized evidence from UK, US, Europe and Asia. Internationally, there is still limited research on IR (Adhariani and de Villiers, 2018; Lodhia, 2015; Haller and Van Staden, 2014; Robertson and Samy, 2015; Atkins, Solomon, Norton & Joseph, 2015). Thus, this study fills the gap in literature by exploring the organizational benefits and implementation challenges of preparing an IR in Mauritius as an African country. It is mainly trying to answer the following questions, from accounting employers’ perspectives: RQ1: To what extent companies in Mauritius are adopting IR? RQ2: What are the perceived benefits and challenges for report preparers? RQ3: Which ICT tools and techniques are they currently using in the implementation and preparation of IR? RQ4: What are the relevant ICT skills needed by Mauritian accountants in the field of IR? To achieve its aims, the paper proceeds as follows: Section 2 provides an overview of IR’s literature. Section 3 explains the methods used to capture data for further analysis. Section 4 presents results and is dedicated to a discussion of the findings. The final section draws conclusions and sketched an agenda for future research.
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Informing Science: The International Journal of an Emerging Transdiscipline

Informing Science: The International Journal of an Emerging Transdiscipline

Yet to truly rebut the suspicion of academic research irrelevance we believe practice must actu- ally use research results to good effect. It turns out that persuading IT practitioners to use new methods or techniques or tools calls for additional effort beyond appropriate choice of topic and the performing of research that creates an actionable result. As Weyuker (2007) states, “They [practitioners] are rightfully wary because they haven’t seen sufficient evidence and adoption of an unproven approach is just too much of a risk.” Research (yes, more research) from both SE and Management Science indicates that the tool or method or technique resulting from research needs to be validated and the validation needs to be done at the scale that reflects real-world pro- jects. Here again, DSRIS at a minimum has a correct focus. Formal validation of research results is a ‘built in’ part of the methodology (Hevner, March, Jinsoo, & Ram, 2004). From an informing science perspective, communicating IS research results as relevant is an example of satisfying the complex information needs of business. Complex (as opposed to simple) information needs are characterized by multiple considerations – social, technical, political – all bearing on the risk in- herent in a problem area (Skyrius & Bujauskas, 2010).
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Practicing Forensic Accounting Profession in Sudan and its Role in Reducing the Phenomena of Financial Corruption  (Field Study on Sample of Sudanese Business Institutions)

Practicing Forensic Accounting Profession in Sudan and its Role in Reducing the Phenomena of Financial Corruption (Field Study on Sample of Sudanese Business Institutions)

(Ibrahim, et al., 2015, 102-110) study’s problem of the study represented in the fact that, many firms are winding up as a results of problem of financial crimes and corruption to the extent that it damage critical management of firms and scare away both foreign and domestic investor and expose firms to regulation and reputation risk. The stud aimed to find a means to minimize or possibly to eliminate the menace of financial crime and corruption in a manufacturing firms. The study found that the financial crimes and corruption have significance implication in manufacturing firms to the extent that the needed revenue for development has drained any hence instability of firms, it damage critical management of organization and scare away both foreign and domestic investors. The researchers noted that this study examines the implication of financial crimes and corruption on manufacturing firms, while researchers’ study investigated practicing forensic accounting profession in Sudan and its role in reducing the phenomena of financial corruption.
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Stance of Accounting Instructors to Forensic Accountancy Profession: Example of Turkey

Stance of Accounting Instructors to Forensic Accountancy Profession: Example of Turkey

Among studies made by foreign authors about forensic acoounting, there are some empirical studies along with teoretical studies. While some of these authors (Crumbley, 1995; Crumbley, Kratchman and Smith, 2004; Singleton et. al., 2006; DiGabriele, 2007-2010; Kasum, 2009) laid emphasis on the forensic accounting, some (Rezaee and Burton, 1997; Carnes and Gierlasinski, 2001; Rezaee, Crumbley and Elmore, 2003; Ramaswamy, 2007; Carpenter, Durtschi and Gaynor, 2008) made their studies over forensic accountancy education programmes. One of the most important studies about forensic accounting is Crumbley’s (1995). Crumbley in his study, emphasized the emergence of forensic accounting, its extent and its importance. Crumbley, Kratchman and Smith (2004) in their study, with reference to the famous detective Sherlock Holmes underlined forensic accountants’ need to work as a detective while they practicing their profession. Singleton et. al. (2006) in their study, laid weight on forensic accounting and fraud auditing. In the book they wrote, while they emphasized fraud auditing and basic concepts of forensic accounting, in protection from fraud they concentrated on topics such as responsibility of the auditors, red tags and fraud detection, protection from fraud and control, forensic accounting with the dimension of expert testimony. Di Gabriele (2007), explored whether a forensic accountant has differences from the users of forensic accounting service, academicians and exercisers in terms of convenient skills. Surveys applied by mail to randomly picked 500 person from each group. 102 exercisers, 72 users and 78 academicians be about 252 persons in total have responded the survey. The emerged conclusion of the study was the necessity of determining the convenient skills for the development of curriculum of the forensic accounting. Kasum (2009) in his mixed exploratory research study of bibliotheca and empiric, attempted to computate whether forensic accountants are more needed in private or government sector in struggle with financial crimes experienced in developing countries. In the conclusion of his study, it ensued that government sector needs forensic accountants much more. Di Gabriele (2010) made an empirical study over expert testimony transparency perceptions devoted to forensic accountants, lawyers and academicians in the field of accounting. According to the results of the surveys applied by the author to 85 academicians, 87 forensic accountants and 86 lawyers; while forensic accountants and lawyers have responded differently in all research points, academicians and forensic accountants have differentiated in majority of the results.
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THE APPLICATION OF A COST ACCOUNTING SYSTEM IN FAMILY-OWNED SMEs AS A FACTOR TO GUARANTEE THEIR SUSTAINABILITY AND PERMANENCY

THE APPLICATION OF A COST ACCOUNTING SYSTEM IN FAMILY-OWNED SMEs AS A FACTOR TO GUARANTEE THEIR SUSTAINABILITY AND PERMANENCY

Licensed under Creative Common Page 207 them to establish the bases to analyze and control the costs, measure the inventory, and the sold goods, as well as the generation of good quality information that will help to make the right decisions at the right moment. In regard to the disadvantages that could arise within an organization to apply a cost system, regardless of the nature of the manufactured products or the services that it offers (varied or multiple), the corresponding procedures, records, controls and reports should be set out and done in a way that they can provide control and analytic information about the products, services or about certain homogeneous groupings. The groupings must be the same type, other way, the results will be incomplete, and it would undermine the main purpose of a dynamic modern accounting system.
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Fair Value Accounting and Implications for the Auditing Profession: Historical Overview

Fair Value Accounting and Implications for the Auditing Profession: Historical Overview

Following the increased prevalence of FVA in accounting standards, specific attention was given to FVA issues. This is due to the important debate regarding the greater use of the valuation techniques underlying certain fair values which are complex and different from one industry to another and its reliance on unobservable inputs (Sangchan et al., 2020). As a result, using FVA to prepare firms’ assets and liabilities estimates needs a third party to ensure the reliability and credibility of the fair values prepared by managers (Griffith et al., 2015; Lachmann et al., 2015). Auditors, in this case, should act as a monitoring tool to assist shareholders in making decisions by minimising the problem of asymmetric information caused by the agency conflict (Mattingly et al., 2009; Sangchan et al., 2020). The ongoing debate regarding the major role of FVA on the crisis had implications for accounting practices particularly the auditing profession. The embarrassing situation that large audit firms had been in, has turned the attention to the apparent failure of these firms to identify banks’ financial failure (Hopwood, 2009). Subsequently, the role, significance and independence of external auditors have been questioned because most failed institutions had got unqualified opinions (Haswell & Evans, 2018). As a response to the GFC, the issue of auditing fair value estimates was the main issue for the auditing profession (Dixon & Frolova, 2013; IAASB, 2008; Smith-Lacroix et al., 2012; Woods et al., 2009). Auditing fair value estimates was first required by IAASB in February 2008 through the ISA 540: Auditing Accounting Estimates, Including FVA Estimates, and Related Disclosures ISA 540 (IAASB, 2009). ISA 540 underlines the typical audit approach for auditing accounting estimates, including fair value estimates. ISA 540 replaced ISA 545: Auditing FVMs and disclosures, which only covered auditing issues
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THE EVOLVING DIMENSIONS OF THE ACCOUNTING PROFESSION AND THE 21ST CENTURY EXPECTATIONS

THE EVOLVING DIMENSIONS OF THE ACCOUNTING PROFESSION AND THE 21ST CENTURY EXPECTATIONS

More so, given the 21st-century information technology revolution, the performance of technical accounting functions has almost altogether been taken over by software and emerging digital initiatives [extensible business reporting language (XBRL), enterprise resource planning (ERP) and artificial intelligence systems (AIS)]. These systems have the capacity to record (in debit and credit), process and analyze reports. Beyond report processing, these systems provide the basis for and facilitate online real-time internal control, audit trail and auditing processes. Thus, the tag "Accountant" in some organizations may be worn by anyone with good computing and accounting software knowledge who can easily generate reports just by a click of the mouse.
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Sarbanes Oxley and the Accounting Profession: Public Interest Implications

Sarbanes Oxley and the Accounting Profession: Public Interest Implications

The US accounting profession was caught up in, and some say responsible for, the whirlwind of accounting and busi- ness scandals that rocked the US markets in 2002. To restore investor confidence in financial information, the Sar- banes-Oxley Act created a new Public Company Accounting Oversight Board with the authority to set standards for auditors of publicly traded companies, thus ending a century of professional regulation of auditing. In this analysis we employ sociological theories of professionalism [1-4] to help understand the implications of the Sarbanes-Oxley legisla- tion for the accounting profession and for the public interest. We explain why professional self-regulation is important for retaining valuable economic franchises. We also explain why the public interest orientation of the profession is im- portant and how government take-over of auditing standards potentially erodes the public accounting profession’s commitment to the public interest. Self-control over professional work, a key characteristic of professional status, is pre-empted by the newly created government oversight body PCAOB. With government takeover of oversight of audit- ing practice, claims to professional status are weakened and professional commitment to and involvement with vital work standards may suffer. In addition, the profession may no longer have incentives to promote the public interest or to innovate and change in response to changing conditions. We also trace events leading up to Sarbanes-Oxley legisla- tion and conclude that underlying problems arising from internal work differentiation as consulting work became more profitable and glamorous and development of a commercially oriented work culture may continue to threaten the pro- fession in the future. Finally, we speculate that the greatest costs may be opportunity costs as the profession no longer has the incentives or ability to innovate and embrace new forms of accountability.
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The Accounting and Auditing Profession in Jordan: Its Origin and Development

The Accounting and Auditing Profession in Jordan: Its Origin and Development

studies. Siam (1999) confirmed that newly graduated accounting students working as auditors are not sufficiently skilled to fulfill their duties. He concluded that the academic qualification of Jordanian auditors has some negative features due to the weakness of the accounting curricula at the Jordanian Universities. Thus, according to Siam (1999), limitations in the accounting curriculum were found to be in three different areas: 1) The content of the auditing courses, which includes only the theoretical component of auditing, such as; auditing definition, types, standards, the procedures to perform the audit work, the types of audit evidence, and ultimately audit reports. The auditing courses do not include any practical work. 2) Teaching methods for auditing courses are inefficient, insofar as the textbooks are theoretical, and lecturers do not adopt any practical approach or employ case studies by which to clarify the theory. 3) The number of credit hours for audit courses as a total of the whole Bachelors degree credit hours is insufficient. According to Siam (1999) undergraduate students in accountancy schools study only 3 credit hours in auditing (3.6% of the total credit hours) which is inadequate to cover the breadth and spread of auditing science.
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Sexual Harassment And Public Accounting:  Anecdotal Evidence From The Profession

Sexual Harassment And Public Accounting: Anecdotal Evidence From The Profession

Some respondents cited incidents with firm partners and clients, as follows: “I feel that most sexual harassment would be from two parties – older men and clients – because most young to middle age men who work in accounting firms are aware of sexual harassment;” “(in) my current firm one partner was sued by a former employee for sexual harassment. The partner settled out of court with her;” “Managing partner was the offender. Other partners tolerated his behavior toward women;” “When sexually harassed by a client, I reported the incident any my firm did nothing about it. I was pulled from the engagement and that was all that was done. I will not report the current situation with my boss because I need this job and nothing will happen except me losing my position here. He’s a known sexual harasser but no one does anything. He’s been sued 3 times that I know of and settled out of court for minimal damages;” “I have answered these questions thinking of my recent experience in the Big 4. I am now self-employed, but feel the big firms were/are trying hard to address these problems. Unfortunately, many of the complaints I have heard had to do with client personnel and that is not easily handled;” “Never had a problem in the accounting industry but have seen it at clients.”
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The Interaction of Legal Justifications Relevant to the Medical Profession in Criminal Law

The Interaction of Legal Justifications Relevant to the Medical Profession in Criminal Law

The right to life is an unalienable right of the human being, treasured by the single person as much as by the State which provides the means for its protection. The interest of the State in providing healthcare to the citizens is two-dimensional: it implements the fundamental rights of the single person, consequently contributing to the general welfare of the community. However as stated in the Convention of Oviedo, the interests and welfare of the human being shall prevail over the sole interest of society or science. Medical procedures can harm the physical integrity of the person; therefore the physician fulfilling his duty of providing a service of public interest can be subject to criminal liability. The goal of this paper is to examine the characteristics of the legal justifications relevant to the relationship establishing between medical professionals and patients, more specifically those referring to consent, fulfilment of duty and defence of necessity. A comparative view with the Italian legal system is chosen in way to underline the specific features of the legal justifications applied to the medical field. The single dispositions of the special part of the criminal code relevant to this issue will not be addressed in this instance therefore the analysis is veered more towards a general criminal law viewpoint.
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Crisis in accounting : the emerging ideology, practice and structures within the profession : a thesis presented in partial fulfilment of the requirements for the degree of Doctor of Philosophy in Accountancy

Crisis in accounting : the emerging ideology, practice and structures within the profession : a thesis presented in partial fulfilment of the requirements for the degree of Doctor of Philosophy in Accountancy

The above description of the autonomy enjoyed by a doctor supported by Freidson and Rhea's ( 1963) findings, that whilst the medical records of patients in institutionalised practice settings are detailed, they are seldom scrutinised by supervisors, and the main approach to regulation or sanctions was through peer-pressure. This is the reason why the personal boycott or colleague-group boycott has been so effectively used by the medical profession in contrast to other professions (Carr-Saunders and Wilson, 1 933). It is also very frequently the case that the institution in which a doctor works cannot compel the doctor to treat a patient if the doctor feels that the facilities for treatment are not satisfactory. A study by Forsyth and Danisiewicz ( 1 985), found that the medical profession enjoys the highest degree of autonomy from employing organisations, in comparison to seven other professions (law, education, nursing, social work, librarianship, engmeenng and business administration). Individual professional responsibility and liability for services reduces the internal regulation of medical professionals within institutions and contributes to a stronger professional self regulation.
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The Impact of Propagating Management Accounting Innovations on Organizational Culture

The Impact of Propagating Management Accounting Innovations on Organizational Culture

Talebi (2010) conducted a study on how directors of the firms on the Tehran Stock Exchange make use of management accounting tools. As a survey, this research employed a questionnaire to evaluate the efficiency of management accounting tools and uncover the impediments to their application. The results of testing the research hypothesis reveal that the directors of the manufacturing firms listed on the Tehran Stock Exchange utilize funding, deviation analysis and breakeven analysis tools. Also, they rarely deploy balanced scorecard, reengineering process, responsibility accounting, target costing, and activity-based costing. The major obstacles to use the studied management accounting tools include the cost and benefit of applying the tools, shortage of scientifically skilled and experienced human resource and making short-term and temporal policies by government, respectively.
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Intellectual Structure of Accounting Research: A Historical Review on the Journal of Accounting Organization Society

Intellectual Structure of Accounting Research: A Historical Review on the Journal of Accounting Organization Society

One of the first studies on citation analysis conducted in the literature was made by McCrae in 1974. In the study, the relationship between accounting systems and information systems has been examined through the publications of 17 journals during 1968- 1969. Hofstedt (1976) examined the interaction between accounting and other disciplines under the title of behavioral accounting research and contributed to the discussion of citation analysis in this accounting field. A study conducted by Brown et al. (1985) examined the effect of important journals that published in the field and is found in the journal of “Contemporary Accounting Research” (CAR). The same topic applied on the journal of AOS which is also the subject of this study (Gardner et al., 1987). In the study, the impact of AOS articles that published between 1976 and 1984 on the studies published between 1985 and 1986 were analyzed. According to Bonner et al. (2006) ranking of the accounting journals was determined by survey and citation techniques which led them not to consider subfields of accounting literature properly. As a result of this conclusion, Chan et al (2009) considers the dissertations completed during 1999-2003 and ranks the top journals according to their specialty in the accounting field. Chan and Liano (2009) also determined the most influential journals, articles, institutions and researchers in the accounting field by using a threshold citation analysis technique. The Journal of Accounting Research, the Journal of Accounting and Economics and Accounting Review were determined as the most influential journals while Richard G. Sloan, Robert E. Verrechia and Paul M. Healy were the most influential researchers in the accounting field.
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Working Toward Achieving Significant Representation:  Changes In Diversity And Their Implications In The Accounting And Auditing Profession

Working Toward Achieving Significant Representation: Changes In Diversity And Their Implications In The Accounting And Auditing Profession

It is important to make sure the accounting and auditing profession is able to experience the benefits that diversity brings. However, without understanding why the professional population does not represent that of the general population, steps cannot be taken to try to increase minority representation. In addition, without understanding why women tend to leave the field of public accounting, it is hard to find ways to retain them. This information is not only important to current accountants and auditors but also to students who are deciding their future career paths. Having more women in leadership positions within accounting firms can bring many benefits, which include having a strong reserve of women to help fill the need for new partners once Baby Boomers retire, increasing firm clients as there are more female business owners and organization leaders, and creating a firm that is aware of accommodating a work-life balance for its employees (El-Ramly, 2013).
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IPSASs Awareness Level in Nigerian Tertiary Institutions: A Panoramic Investigation.

IPSASs Awareness Level in Nigerian Tertiary Institutions: A Panoramic Investigation.

With the return of Nigeria to democratic government in 1999, the country had initiated various reforms aimed at strengthening transparency and accountability. This led to various public financial management initiatives being implemented by Government since then. In the year 2010, the Federal Republic of Nigeria took another bold decision in respect of public sector entities accounting and reporting to migrate to the International Public Sector Accounting Standard (IPSAS). This decision was made by the Federal executive council at its meeting held on the 28 July, 2010. In order to implement this decision, the Federation Allocation Committee (FAAC) set up a technical sub-Committee to draw up the road map for IPSAS implementation.
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Bridging The Expectation Gap In Auditing: The Role Of The Accounting Profession In Nigeria

Bridging The Expectation Gap In Auditing: The Role Of The Accounting Profession In Nigeria

fulfil them. This implies a short fall in the auditor‟s perfor- mance. Speaking on the role of directors and management on the performance of auditors, [22], explained that a climate where directors act with responsibility and with a spirit of openness and highest integrity when dealing with auditors may be one sure way of reducing the conflicts of interests be- tween auditors and directors. The point has well been made that in this increasingly complex world it is impossible for the auditors to unearth problems if the management and board are intent on hiding them. Prescription of stiff penalties for boards that mislead their auditors may well serve as a deter- rent for recalcitrant directors. [30], suggested that the provision of non-audit services among other issues caused the auditors not to produce a fair report. They therefore concluded that “auditor independence is a key element of the audit expecta- tion gap” meaning that auditors who are independent help in reducing the audit expectation gap. Speaking on the attribution theory [31] profferred reasons why auditors are often blamed when an accounting fraud occurs. The attribution theory holds that, users of audit report (as an evaluator), become naïve scientists as they attempt to assign causation by observing traits of consistency, distinctiveness, and consensus. Accord- ing to [32], the global financial meltdown was made possible because there was a failure on the part of gate keepers includ- ing the auditors. This has brought the indisperable corporate accountant into disrepute, ridicule and a crisis hour for the ac- countancy profession. Can this new face of crime be mitigated by a well articulated and professionally executed central scheme of an investigative, auditing and accounting nature? Of course, this led to the development of regulatory landscape for accountancy profession with new emphasis on forensic accounting. Accounting procedure simply makes historic re- porting or recording while auditing verifies and validates the fairness of such recording. The auditor by the scope of his work cannot pontificate with any level of finality that fraud has occurred or not. Forensic accounting combines strong auditing procedure with sophisticated investigative techniques in verify- ing the accuracy and legitimacy of financial reporting. This drive towards a new type of “corporate cop” aimed at detecting and deterring occupational frauds and creative accounting practices demands a change in scope, emphasis, method and operational culture, if they are to contend with complex finan- cial crime.
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