Purpose – The aim of the research is to use variations in measured accounting conservatism to gain a deeper … studying cross‐country differences in institutional characteristics which affect the demand for accounting conservatism. Ball … forces which drive accounting conservatism. Overall, the evidence suggests that a country's institutional structures interact …

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 …

accounting at Monash University to determine the variability in the marks in the second accounting subject that can be explained … of semester marks in the first and second accounting subject. The variability in the marks is analysed using the co … accounting subjects, however the results show that the variability in the marks in the second subject that can be explained by …

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

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 … 2008. Design/methodology/approach – Within the tradition of bibliometric evaluation of literature in scholarly accounting …

Purpose – The purpose of this paper is to examine accounting students' experience of compulsory group work. The paper … 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 …

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 …