Purpose – The aim of the research is to use variations in measured accounting conservatism to gain a deeper … strongly with reporting incentives in determining accounting conservatism. Originality/value – This research examines cross … reporting incentives for conservative accounting practices. It is expected that this research will have important policy …

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 …

provides more insight on the conflicting research findings on the value of the prior knowledge of the first accounting subject … results of students in the first and second accounting subject at various campuses as very little prior research has addressed … accounting at Monash University to determine the variability in the marks in the second accounting subject that can be explained …

/methodology/approach – A survey research approach has been adopted to investigate students' perceptions regarding the accounting profession … 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 …

within mainstream accounting journals. Research limitations/implications – Since a sample of only 25 mainstream international …Purpose – The purpose of this paper is to present the results of an analysis of 137 articles concerning accounting in … the People's Republic of China (PRC) published in 25 of the mainstream English language accounting journals from 1999 to …

into accounting education. The paper provides the opportunity to trial research, reflect upon and change curricula …, delivery and assessment based on research findings. Originality/value – Student experiences in group work in accounting, while …Purpose – The purpose of this paper is to examine accounting students' experience of compulsory group work. The paper …

appraisal of ordinary shares. The research seeks to explore influences upon analysts' decision making and how analysts perceived … analysts favoured usage of International Financial Reporting Standards (IFRSs) and International Accounting Standards (IASs) by …

budgeted accounting numbers to set the financial bar too high for the ethnic clubs to find a place in the brave new world that …

with which economic gains and losses are captured in accounting earnings. Findings – The empirical findings indicate that …

Purpose – The purpose of this paper is to evaluate the changes of accounting policy choices and the harmonisation of … accounting practices for two important financial reporting items within and between three IFRS adopting countries. Furthermore … adoption in Australia (AUS), Hong Kong (HK) and the UK on deferred taxation (DT) and goodwill (GW) accounting practices as well …