Showing 1 - 10 of 59
This research tests whether Holderness et al.'s (2014) accounting-education rankings are sensitive to a change in the set of journals used. It provides updated rankings for accounting-education authors from Australia, Canada, New Zealand, the Republic of Ireland, the United Kingdom, and the...
Persistent link: https://www.econbiz.de/10012977108
Purpose: The purpose of this paper was to examine the trends in accounting-education publications and the influence of journal rankings, reviews, and association with academic associations for authors from Australia, Canada, New Zealand and the United Kingdom. Design/methodological approach: We...
Persistent link: https://www.econbiz.de/10012983735
This paper ranks accounting education authors from Australia, New Zealand, the Republic of Ireland, and the United Kingdom. We include eight journals whose mission was to publish accounting-education papers. While prior studies provide rankings of authors in accounting-education, these rankings...
Persistent link: https://www.econbiz.de/10012984056
This research studies the influence of client integrity and competence and auditor cognitive style on fraud detection. The study was supported by five Big Six auditing firms with 152 managers and 342 seniors. The case study used in the research involves a restaurant client that materially...
Persistent link: https://www.econbiz.de/10012756692
I appreciate the comments and suggestions of my two discussants and many other individuals who attended the symposium. These discussions provided thoughtful insights for additional analysis and extensions to the original research. My response to the discussants' comments will be to expand the...
Persistent link: https://www.econbiz.de/10012766611
Proponents of mutual recognition of accounting principles and auditing standards across-borders assume a minimal level of uniformity in the application of basic accounting and auditing standards. Furthermore, international accounting firms proclaim a worldwide uniformity of the services they...
Persistent link: https://www.econbiz.de/10012746805
Technological advances have transformed the professional lives of all accountants. Consequential expectations would include improvements in the timing of the audit report and the reporting of financial information. There is a presumption in the empirical literature that audit-report lag is a...
Persistent link: https://www.econbiz.de/10012751610
Our research examines the ethical sensitivity of 90 Indonesian business students (61 male and 29 female) toward questionable marketing practices using self-reported data; however, unlike most ethics research, we control for social desirability responsibility bias. In our research, we found that,...
Persistent link: https://www.econbiz.de/10012751619
The sample for this research included the publications in 15 accounting-education journals. The research provides individual rankings of authors in accounting-education research that focuses on AIS/Technology. We examine the growth of AIS/Technology research between 1992 and 2015, provide a...
Persistent link: https://www.econbiz.de/10012860238
Regardless of the accuracy of such characterizations, the labels "conservative" and "liberal" are perceived by many to be polar opposites and suggest certain behavioral patterns. Consequently, one's political attitude has potential accounting and public policy implications. Its measurement...
Persistent link: https://www.econbiz.de/10012976076