Purpose – This paper builds on the Committee of Sponsoring Organizations (COSO) Report, which examined US Accounting … results. Practical implications – The study findings are of great practical relevance to accounting regulators and …

. This suite of papers provides evidence of the effectiveness of corporate governance in improving accounting quality. …

Purpose – The aim of this paper is to document the author's keynote address in Accounting at the 16th Annual Conference … on Pacific Basin Finance, Economics, Accounting and Management “Innovation for a Sustainable Future: Visions for 2020 … considers two areas – global accounting and financial reporting, and regulation and institutions. Findings – As business has …

accounting information in Australia. Design/methodology/approach – This paper uses board, audit committee and external audit … of stock price on earnings and equity book values following Ohlosn's accounting-based valuation framework. Findings … – Regression results show that firms with strong governance structure exhibit higher value-relevance of accounting information …

accounting and auditing courses. Design/methodology/approach – Students enrolled in a highly diversified, commuter, public … were not. Additionally, the grade in intermediate accounting II and grade point average (used as proxies for actual ability … strong associations with student performance, but self-perceived writing and math abilities did not. Finally, holding non-accounting …

for studying accounting and entering the accounting profession. Design/methodology/approach – The study reports results … from a cohort of second-year accounting students drawing on the theory of reasoned action (TRA) to assess intentions and … accounting scale (AAS) which measures how the accounting profession is viewed by students generally, and more specifically …

implications – Given the increased relevance of a sound system of internal controls, audit and accounting educators have a …