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

-making. Design/methodology/approach – Development of ethical discernment and a process of ethical evaluation in the analysis of … 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 …-based performance measures in the process of CEO dismissals. Design/methodology/approach – Probit analysis using an unbalanced panel of … accounting performance. This is consistent with institutional investors using a richer set of information than that contained in …

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 … analysis which necessarily in the realm of ethics may be contentious. Originality/value – The paper seeks to link the changing …

Purpose – The purpose of this study is to examine the impact of public accounting firms' mix of service revenue on … Accounting Report on top public accounting firms by revenue, an OLS regression model is applied by regressing revenue per partner … public accounting firms' productivity. However, the proportion of other services revenue, other than tax and management …

/methodology/approach – The paper analyses all the Italian listed companies that from 2002 to 2010 were subject to accounting enforcement actions … effective mechanism in detecting financial reporting fraud. The results show that firms committing accounting fraud have a lower … problem that impacts much of the board literature. Originality/value – This paper extends the accounting literature related to …