Purpose: Employability skills are critical for success in the workplace, even more so in this era of globalisation of economies and advancement in technologies. However, there is ample evidence of the gap between the skills acquired by graduates at universities and the skills expected by...

Many of the problems associated with accounting education could be due to at least two reasons: inadequate attention given to the design of accounting programmes, and the narrow view of stakeholder approach adopted in examining education issues. The existing literature mainly focuses on...

To uphold public confidence, businesses have been active in formulating ethical policies to regulate the behaviour of their members. It is generally accepted that the educational preparation of business people is critical for the effective implementation of such policies. Since taxation is an...

Purpose: This paper aims to investigate the association between International Financial Reporting Standards (IFRS) effort due to higher levels of material adjustments and audit fees. In addition, this paper tests whether these associations differ between industry specialist auditors and...