public accounting practices in Hong Kong. Design/methodology/approach – Multinomial logistic regression is used to analyze … qualifications. Job relevant skills, knowledge and demonstrated initiatives are important. The accounting profession could conduct …

Earnings management behavior has been a concern in the accounting profession for a long time. This study surveyed 583 … certified public accountants (CPAs) in public accounting, industry and academia to determine if there is a link between …, job title and other demographic factors. The results indicated that there were early warning signals in the accounting …

accounting environment. Also examines a wide range of antecedent variables for each of the three dimensions of organizational … commitment, as well as the consequence of intention to leave the public accounting organization. Results suggest that … organizational commitment in the public accounting environment can be conceptualized in terms of affective, moral and economic …

public accounting practices in Hong Kong. Design/methodology/approach – Multinomial logistic regression is used to analyze … qualifications. Job relevant skills, knowledge and demonstrated initiatives are important. The accounting profession could conduct …

has improved under the new accounting regime, especially for companies with non-Big 4 auditors. Originality/value – Prior …

decisions made by the auditors and management in the Adelphia accounting scandal. Findings – The paper finds that accounting may …

, especially in the area of audit reliability. However, results also indicate that although the introduction of accounting scandal …

of outside directors and institutional ownership concentration and to explore the relative roles of accounting- and stock … accounting performance. This is consistent with institutional investors using a richer set of information than that contained in … reported accounting earnings. Research limitations/implications – Further research may examine the effect of board monitoring …