This experimental study analyzes the association between national culture dimensions and accounting JDM. Based on data from 265 accounting students from four distinct culture clusters (Anglo, Confucian, Germanic, and Latin Europe), we find that JDM differs across culture clusters, but that...

Investor judgment and decision-making (JDM) is influenced by several factors. We examine the effect of dispositional goal orientation (approach and avoidance motivation), as well as situational goal orientation (gain- and loss-framing), on non-professional investors' JDM. In an experiment, 150...

Culture can be defined as shared values and behavior patterns and is highly relevant for the development of socio-technical systems. Publications in this domain show substantial heterogeneity due to the variety of related problems and questions, as well as the focus on different types of...

The world economy has been disrupted by unexpected events such as COVID-19 and the war in the Ukraine, highlighting the need for agile solutions. Smart technology, which is capable of learning, reasoning, and functioning, offers a potential solution for this unpredictability. While scholars have...

Studies to current day that examined dropout factors at higher education institutions has inclined to emphasis on groups of factors which may or may not influence college dropout. Also such studies are mainly focused on one-institution. This study expands the current literature and developed a...

Research to date which has analyzed attrition at universities and community colleges has tended to focus on clusters of factors which may or may not impact attrition. This paper extends the current literature and develops a model to evaluate attrition. Three core groups of factors which impact...

The Paper examined attrition and retentions rates factors for technical and further education colleges in Australia, the paper examined three factors eternal factors , internal factors and demographic factors, the eternal factors are factors beyond the college control, the internal factors these...

Ethical behaviour is a critical component of the accountancy/auditing profession. This study examines ethical attitudes of final year accountancy students in Ireland and Australia. Students were surveyed as to whether they would accept a bribe and/or cheat in an exam. Their attitudes towards...

Australian auditing standard AUP 33 ‐ Performance Auditing is the first auditing standard to deal exclusively with a non‐“financial statements” audit topic. Auditing the performance of management and commenting on how economically, efficiently and effectively they have performed their...