the UK accounting services market. This association is important because mergers amongst the leading firms and the … collapse of Arthur Andersen have reduced the number of international accounting firms to four. Design …/methodology/approach – The paper examines concentration ratios (CR) and the fees charged by accounting firms. The data used encompass the period …

examine the significance of ethical issues that challenge the profession and, more specifically, professional accounting … bodies. Design/methodology/approach – The study assesses the perceptions via an online survey of 66 professional accounting … by members of professional accounting bodies. Research limitations/implications – The results of this study are based on …

Purpose – The accounting profession has emphasized the need for professionals to develop ethical attitudes early in …/value – The results of the research have implications for the accounting profession and accounting education.  …

, it is believed that earnings management from legitimate accounting choices to fraud that violates generally accepted … accounting principles, is common in the mainland. The purpose of this study is to identify the most frequently used earnings …

of outside directors and institutional ownership concentration and to explore the relative roles of accounting‐ and stock … accounting performance. This is consistent with institutional investors using a richer set of information than that contained in … reported accounting earnings. Research limitations/implications – Further research may examine the effect of board monitoring …

decisions made by the auditors and management in the Adelphia accounting scandal. Findings – The paper finds that accounting may …

, especially in the area of audit reliability. However, results also indicate that although the introduction of accounting scandal …

has improved under the new accounting regime, especially for companies with non‐Big 4 auditors. Originality/value – Prior …

/methodology/approach – The paper analyses all the Italian listed companies that from 2002 to 2010 were subject to accounting enforcement actions … effective mechanism in detecting financial reporting fraud. The results show that firms committing accounting fraud have a lower … problem that impacts much of the board literature. Originality/value – This paper extends the accounting literature related to …