The main purpose of taxation is to raise adequate funds to finance government programs. The other purpose is to redistribute wealtn ariiongine Citizenry. Government effort in meeting the two objectives is frustrated by ...

This paper looks at the extent of adoption and subsequent compliance with IFRS in Namibia. It is based on undergraduate researches undertaken by students of the Polytechnic of Namibia, in their final year of study for the ...

Fraud comprises both the use of deception to obtain an unjust or illegal financial advantage, and intentional misrepresentation affecting financial statements. Fraud is motivated by many factors, the main one being the ...