In this archival study we report three main findings related to auditability of pension accounting estimates. 1. The … related to estimated returns in pension accounting are not auditable …

careers. This is of particular concern to the accounting profession and accounting educators given the ethical crisis within … accounting majors were as likely to cheat or act in an academically dishonest manner as were students with other business majors …; second, to determine if accounting students agree on whether certain behavior constitutes dishonesty; and third, to determine …

. The corporate governance literature in accounting, however, provides little empirical or theoretical support for this …

This paper proposes the term Behavioural Accountancy (as opposed to Behavioural Accounting) for the study of potential … behavioural errors from the use of accountancy and accounting rules and approaches by accountants, accounting-related consultants … Accountancy could include appropriate and inappropriate reliance on accountants and accounting-related consultants, measurement …