accounting firms. It analyzes the termination of US public accounting firm Arthur Andersen using arguments developed in the … capital punishment debate and develops a paradigm for examining future actions against public accounting firms. The authors … assessing future disciplinary actions against public accounting firms. The “death penalty”, as applied to Arthur Andersen, was …

Purpose – Seeks to analyze the impact of recent accounting and auditing failures in the USA on US accounting and … uses historical precedents and parallels with Japanese culture to predict potential accounting and auditing problems …

environment; evolution of performance and cost measures; and the challenges for managerial accounting researchers and …. Research limitations/implications – Suggestions are presented for future research directions in managerial accounting areas … that would address the requirements of new economy enterprises. Originality/value – Alerts managerial accounting …

Purpose – To provide accounting department management and employees issues to consider when building trust within an … accounting department. Design/methodology/approach – A range of published (1994‐2005) publications, which aim to show the … organizational trust within an accounting department. Findings – Accounting departmental employees need to trust accounting …

challenges for the accounting and auditing profession, and regulators. This study aims to examine internet reporting practices of …

Purpose – To provide accounting practitioners and educators some of the reasons for the decreasing trend of students … majoring in accounting and describe some of the activities that can be undertaken by accounting educators and practitioners to … for the decreasing trend of students majoring in accounting, are reviewed. A study was conducted at a regional US …

Purpose – This paper aims to investigate the factors that influence the accounting policy decisions of firms operating … in Greece. Emphasis is given to management's perceptions regarding the impact that accounting figures have upon the … the participants in the survey accounting figures influence firms' stakeholders' perceptions and decision‐making, and …

Purpose – The objective of this paper is to investigate the perceived threats of computerized accounting information …

processes: moral sensitivity; moral judgment; moral motivation; and moral character. Though much ethics research in accounting …/methodology/approach – A sample of 156 accounting undergraduates was employed to investigate the ethical sensitivity of accounting students and … show that accounting students vary in their ability to detect the presence of ethical issues in a professional scenario …

Purpose – To investigate how accounting majors have reacted to recent accounting scandals and to evaluate the extent to … 105 accounting majors at two institutions were surveyed. Forsyth's ethics position questionnaire was used to evaluate the … regression. Findings – Accounting students are generally knowledgeable about the scandals but seem to know considerably less …