Earnings management behavior has been a concern in the accounting profession for a long time. This study surveyed 583 certified public accountants (CPAs) in public accounting, industry and academia to determine if there is a link between corporate ethical values and perception of earnings...

Purpose – The purpose of this paper is to explore the company‐related benefits expected by executives of public accounting companies consolidating accounting practices and the implications of these expectations for company performance. Design/methodology/approach – This paper uses a case...

Purpose The purpose of this paper is to investigate the relationship between distributive justice, procedural justice, and turnover intentions for Millennial employees working in the public accounting environment. Design/methodology/approach Data collection utilized an online survey sent to...

Purpose This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach This briefing is prepared by an independent writer who adds their own impartial comments and places...

Previous studies analyze turnover in public accounting by focusing on why employees leave. None has discussed the critical question of why employees stay. The present article reports results from a survey of Big Eight public accounting employees who discussed their reasons for staying, and...

This paper presents an investigation of how the new demands for auditing environmental information in the administrative reports are perceived by Swedish accountants. Responses from 123 surveyed authorized public accountants show that they have a positive attitude towards environmental...

This paper evaluates the utility of a multidimensional conceptualization of organizational commitment in the public accounting environment. Also examines a wide range of antecedent variables for each of the three dimensions of organizational commitment, as well as the consequence of intention to...

Purpose – This study aims to examine the potential factors influencing the hiring decisions of experienced auditors in public accounting practices in Hong Kong. Design/methodology/approach – Multinomial logistic regression is used to analyze the survey data, which is the first time such an...

Redesigning work is an innovative and potentially effective method for improving the productive ability of workers and organisations. When thoughtfully and skilfully applied, work redesign can also result in more interesting and challenging work for employees. Traditional and most contemporary...

Purpose This paper aims to examine whether knowledge about companies switching auditors from Big 4 firms to regional firms affects commercial lending decisions. Design/methodology/approach The approach used is an experiment where bank loan officers make judgments about risk and probabilities of...