Analyzes mentoring as a learning forum for the accounting professional. Data collected from national CPA firms was utilized in the model development and hypotheses. This study examined how learning forums contribute to individual professional growth, performance and attitudes. Analysis of the...

Purpose – The purpose of this paper is to examine the impact of firms using derivatives applying Statement of Financial Accounting Standards (SFAS) No. 133. It aims to measure the magnitude of cumulative effects of changes in accounting principle from the income statement in the year of...

Purpose: This study aims to explore the relationship between audit partner and firm industry specialization and board of director independence on the decision by Taiwanese firms to use International Financial Reporting Standards (IFRS) flexibility concerning reporting interest income and...