Recent corporate failure has challenged the credibility of the accounting profession, leading many stakeholders to … question the usefulness of financial reports for decision-making. This paper examines fluctuations in the accounting profession …’s authoritative influence over accounting standard setting and financial reporting. It focuses on the period following the collapse of …

accountants, bookkeepers and others seeking a knowledge of accounting techniques. Also, the gendered male orientation of teaching … institutions and instructional texts in accounting is shown not to have entirely excluded women from acquiring knowledge of the … accounting craft. …

According to both international and Hungarian accounting standards milk quota shall be capitalised among the assets of … solution to avoid the recognition of requested and purchased quotas on different values in the accounting system. Considering …

journals and books or offered by international accounting boards. We approach the definition from an accounting and a legal …

handling alternative types of accounting questions in order to generate some insights for future MBA accounting module teaching … on a large sample of MBA students' accounting modules results on two different types of questions. Second, common … common problems identified in MBA students' accounting assessment scripts. Research limitations/implications – This paper …

association between qualified audit opinion and stock market reaction has been studied extensively in the accounting literature …