accounting. To these novel factors, one must add the now standard failure of regulators and supervisors in spotting and … correcting the emerging weaknesses. Accounting data fail to reveal the full extent of the financial maelstrom. Ironically …

for some form of market value accounting is growing. Proponents cite the benefits of increased disclosure and the … discipline such accounting would bring about. Opponents argue that market value accounting is infeasible because it would be too …

Certified Public Accountant (CPA) by students who are studying at the accounting schools in Japan. This paper focused on … at 13 accounting schools in Japan. A questionnaire was given to these students in order to empirically examine the … pursue a CPA career. Those studying in these accounting schools generally consist of two type of students; those who want to …

accounting at Monash University to determine the variability in the marks in the second accounting subject that can be explained … of semester marks in the first and second accounting subject. The variability in the marks is analysed using the co … accounting subjects, however the results show that the variability in the marks in the second subject that can be explained by …

differences between accounting major Malaysian and English students. It concerns attributes and outcomes associated with the … accounting profession, and the relationship between students' perceptions and intentions to pursue an accounting career. Design …/methodology/approach – A survey research approach has been adopted to investigate students' perceptions regarding the accounting profession …

Services Board and the Accounting and Auditing Organization for Islamic Financial Institutions. Regulatory topics of particular … rating agencies; existence of sound accounting procedures; increased protection of stakeholders of Islamic Financial …

strategic services such as financial, legal, and accounting services are relatively deficient in transitional economies due to … offer a detailed case study of the accounting profession in China, illustrating both the necessity and the complexity of the …

the prior use of "aggressive" and even fraudulent accounting practices. Because the companies’ auditors approved the … original reports, policymakers have questioned the capacity of public accounting firms to promote fair financial reporting. In … response, recent legislation has instituted several reforms, including the creation of the Public Company Accounting Oversight …

professional services industry from the perspective of the triple-entry framework of the momentum accounting theory of Yuji Ijiri …