implications – Given the increased relevance of a sound system of internal controls, audit and accounting educators have a …

for studying accounting and entering the accounting profession. Design/methodology/approach – The study reports results … from a cohort of second‐year accounting students drawing on the theory of reasoned action (TRA) to assess intentions and … accounting scale (AAS) which measures how the accounting profession is viewed by students generally, and more specifically …

Purpose The authors aim to analyze whether the adoption of IFRS accounting standards in Chilean capital markets affects … reported accounting information. Originality/value The authors provide new evidence from a Latin‐American emerging market and …

This bibliometric study explores the cryptocurrency accounting (CA) literature and the connections between authors …, institutions, and countries where cryptocurrency activity involves transactions that must be legally recognized in accounting … Excel. The originality of the study lies in its dual role as a support for accounting professionals and academics to develop …

Elementen. Aus dem Inhalt: Einführung. Financial Reporting. Management Accounting. Finanzierung. Investition und …

conducted to determine what knowledge, skills, and attributes (KSAs) are most important for an accounting career in health care … accounting.  …

questionnaires collected from a sample of 1,000 Israeli accounting students from the accounting programs at three institutions of …

, has also thrown up a myriad of questions about the effectiveness of contemporary accounting, auditing and corporate … headings of serving the public interest, accounting and financial reporting, auditing, corporate governance, and education.  …

corporate governance and the resulting effects on accounting and auditing functions. Findings – The Act is ab initio to correct …