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 …

Purpose – The accounting profession has emphasized the need for professionals to develop ethical attitudes early in …/value – The results of the research have implications for the accounting profession and accounting education. …

, it is believed that earnings management from legitimate accounting choices to fraud that violates generally accepted … accounting principles, is common in the mainland. The purpose of this study is to identify the most frequently used earnings …

of an accountant to legitimising the character of accounting. This arguable conclusion is supported by a case study in … accounting firms. Research limitations/implications – The paper uses secondary and documentary data and is informed by conceptual … social values with changes in legitimisation and the COE to show shifts in accounting practices like the recent practice of …