to pay attention to the importance of accounting and auditing practices as well as public service in increasing local … community satisfaction and trust. The theoretical findings are insightful in providing mechanisms of government accounting …

the moderating effect of the interaction between joint audit (JA) and accounting conservatism on this relationship in … variables and CG index have a significant effect on CP by market- and accounting-based measures. The results also exhibit that … the interaction between JA and accounting conservatism moderates and strengthens the relationship between the CG index and …

current study examines the role of accounting and financial expertise (AFE) auditors for financial reporting quality (FRQ … research has shown that the audit committee's accounting and financial competence directors play a unique role. This study may …

This study examined the influence of accounting students’ religiosity on ethics education and anticorruption propensity … education plays in the relationship between religiosity and incorruptibility of accounting students. A correlational research … design was employed to study the population of MBA (Accounting) students in a university in Ghana, out of which a random …

Now more than ever before, studies of accounting ethics should be at the front of every research that is commenced … throughout and following COVID-19 to protect students, academics, professionals, and broader communities. Accounting Ethics … accounting ethics education literature and to pay closer inception in facing the waves of destressing and the repeated financial …

current ramifications of the accounting discipline, along with the prospective difficulties and opportunities. This is …. Thus, the aim of this paper is to understand the current impacts and future expectations of the Era 5.0 on the accounting … accounting profession by the originality of the contextualization of the profession in this new Era, filling a gap in the recent …

institutional theory in accounting and auditing fields, especially in government sector audits. …

The study explored the influence of accounting graduates' competencies on their job performance and how continuing … used to draw and analyse data from 115 accounting graduates working in the big four firms and finance directorates of four … development significantly mediated the influences of the professional competencies on the job performance of accounting graduates …

This study examines factors influencing accounting research output in universities of technology (UoTs) in South Africa … administered to one hundred accounting academics across the six UoTs in South Africa. Descriptive and inferential statistics such … of the enabling environment on accounting research output, it was recommended that the environment influencing research …