Abstract: This study investigates the relative significance of both the social interaction index (SII) and demographic variables by analysing their association to the likelihood in classifying an auditor as internal or external to the firm. This study uses the psychometric technique of the...

This study empirically investigates the marginal security price responses to unexpected earnings and examines the effect of accounting based debt covenants on the magnitude of the long-window marginal security price responses. This study has two primary research objectives. The first objective...

A critical aspect of any audit examination is the study and evaluation of the client s internal control structure. Previous audit judgment research has concluded that auditors exhibit a great deal of inconsistency in their evaluations of internal control (Libby and Libby 1989; Ashton 1982; Libby 1981)....

Today's economy value is being created by intangible (intellectual) capital. The Federal Reserve Bank of Philadelphia estimates that in the year 2000 more than $1 trillion was invested in intangibles. Some of these intangibles were not being recognized on the Statement of Position. This paper...

This paper examines the development of education and experience requirements for CPAs. Relying on the past work of Siegel and Rigsby (1989) and others, we frame the current state of CPA education in the context of changes over the past century plus. Beginning with the first passage of CPA...

This paper reports on a descriptive study involving a survey of accounting educators in which survey respondents were asked to rate the extent to which certain behaviors are deemed acceptable or unacceptable. Thus, the survey identified hypernoms. These hypernoms were used to develop example...

Purpose –The purpose of this study is to consider the effect of an internship experience on tax accountants’ professional performance. Design/methodology/approach – It uses survival analysis, a dynamic methodology that allows for more precise modeling than static traditional methods used...

By examining the perceptions of junior/senior staff about the value of formal and informal mentoring systems for a recently merged CPA firm, we show how mentoring relationships can serve as a useful resource in its adaptation to rapid change. The study found that accounting professionals in...