The introduction of the Income Tax Assessment Act 1997 (Australia) was an attempt to decrease the complexity of the tax system, but the issue of complexity is still evident. Accounting practitioners are becoming overwhelmed with the amount of tax legislation and researchers have suggested that...

Purpose –The purpose of this study is to determine whether Hong Kong is ready for accounting education reform. Design/methodology/approach –The approach for this study is using a Likert-scale questionnaire for the academic institutions, the Hong Kong Institute of Certified Public Accountants...

Purpose – The purpose of this study is to determine whether Hong Kong is ready for accounting education reform. Design/methodology/approach – The approach for this study is using a Likert-scale questionnaire for the academic institutions, the Hong Kong Institute of Certified Public...

Recent highly publicized ethical breaches including those at Enron and WorldCom have focused attention on ethical behavior within the accounting profession. At the heart of the debate is whether ethical attitudes of accountants are to blame. Using a nationally representative sample of accounting...

This study is an exploratory examination of cultural differences in accounting educators’ epistemological beliefs of accounting ethics education. It is motivated by a renewed global interest in accounting ethics in recent years following the reported breaches of ethical conducts by individuals...