Accounting, Auditing & Accountability Journal: Volume 6 Issue 1

Protecting against Detection: The Case of Auditors and Fraud?

Christopher Humphrey, Stuart Turley, Peter Moizer

The auditor′s responsibility with respect to fraud has been one ofthe issues which has been associated most persistently with questionsabout the adequacy of audit performance…

Accounting, Auditing and the Business Establishment in Colonial Auckland 1880‐1895

Keith C. Hooper, Michael J. Pratt, Kathryn N. Kearins

Describes the Auckland, New Zealand, sharemarket of the early 1880swhich possessed many features in common with the same sharemarket 100years later. Creative accounting practices…

Investor Interests and Government Accounting Disclosure

Gary Giroux, Donald Deis

Analyses disclosure levels from annual reports and budgets from USmunicipalities, based on the expected incentives of municipal bondinvestors. Disclosure levels for both budgets…

Dismantling Financial Disclosure Regulations: Testing the Stigler‐Benston Hypothesis

Fahrettin Okcabol, Tony Tinker

State regulation of capital markets in the US and the UK climaxedsoon after World War II. Thereafter, this “contestedterrain” has been the site of a series of intense conflicts…