Purpose –The purpose of this paper is to investigate whether accountability pressure and ignorance with regard to the preferences and views of the superior are necessary characteristics of the decision environment to effectively encourage pre-emptive self-criticism and elevate professional...

Thermodynamics of an ionic-liquid (IL) based absorption refrigeration system has been numerically analyzed. It provides an alternative to the normally toxic working fluids, such as the ammonia in conventional absorption systems. The use of ILs also eliminates crystallization and...

In this study, we investigate whether the provision of formal guidance in the interpretation of ambiguous principles-based accounting standard provisions contributes to, or detracts from, financial reporting comparability. Analysing judgments made by Chinese accountants working in Beijing,...

Purpose – The aim of the research is to examine potential differences in the levels of ambiguity tolerance between Australian and Chinese accountants at the national, rather than individual, level. Design/methodology/approach – Ambiguity tolerance levels of final year accounting students...

Motivated by both the pervasiveness of ambiguity in accounting and the desire to achieve comparability in financial reporting, this study investigates the relationship between different levels of ambiguity tolerance, provisions of accounting standards that might reduce ambiguity and accounting...

Motivated by both the pervasiveness of ambiguity in accounting and the desire to achieve comparability in financial reporting, this study investigates the relationship between different levels of ambiguity tolerance, provisions of accounting standards that might reduce ambiguity and accounting...

This study examines the veracity of two important, yet untested, premises underlying the interpretation of hierarchical variation in workpaper review performance. Prior research has argued that auditors at different hierarchical levels structure their knowledge of workpaper errors differently,...