Recent criticisms of financial reporting may stem from a financial reporting expectations gap - comprising an audit expectations gap and a financial statements expectations gap.
An independent international forum publishing significant research on the models and methodologies of investigative and forensic accounting, seeking to establish a balance between theoretical and empirical studies; strives to foster practitioner-academic collaboration.
ARN aims to facilitate the early dissemination of research by publishing abstracts of papers accepted for publication and of working papers. Electronic library of abstracts.
