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Using legitimacy theory this paper contrasts the values portrayed by public accounting firms via their recruitment …). It is argued that there is increasing incongruence between the value system of public accounting firms (that employ … accounting graduates) and society's value system that includes an expectation of accountants to act in the public interest. This …
Persistent link: https://www.econbiz.de/10009478028
) and preferred employment of recent Australian accounting graduates. Responses from 310 accounting graduates provide … revealing information for professional accounting bodies, academics and the accounting profession. It is apparent that … accounting graduates are focused on CPD and have greater ambition than the current industry structure appears to be able to …
Persistent link: https://www.econbiz.de/10009478056
Against a backg~ound of a customization imperative embraced by manufacturing firms in industrialized nations and the concomitant call for more balanced performance measurement systems (PMS), this study examines the mediating role of both non-financial and financial performance measures in the...
Persistent link: https://www.econbiz.de/10009478098
Research Question/Issue: This paper investigates the relationship between internal governance structures and financial performance of Indian companies. The effectiveness of boards of directors, including board composition, board size, and aspects of board leadership including duality and board...
Persistent link: https://www.econbiz.de/10009478100
It has been asserted that Activity-Based Costing (ABC) is a procedure which improves the accuracy of product/service costing and also assists managers in understanding and evaluating how resources are used across a firm’s value-chain in delivering strategic outcomes. However worldwide adoption...
Persistent link: https://www.econbiz.de/10009479636
In this paper we examine whether there are differences in the reliability of asset revaluations made by boards of directors versus independent (external) appraisers. We use a sample of recognized Australian asset revaluations. As a first step we examine the determinants of the choice between...
Persistent link: https://www.econbiz.de/10009479685
The study investigates the impacts of four agency costs on the dividend policy of firms listed on the Stock Exchange of Mauritius Ltd. (SEM). It uses least squares regression to test and examine the impact of four Agency Cost Variables (ACVs), namely ownership dispersion, insider ownership, Free...
Persistent link: https://www.econbiz.de/10009479701
This paper investigates whether the quality of a firm’s corporate governance disclosures are inversely related to its assessed default risk. It is expected that high reported standards of corporate governance will reduce the assessment of a company’s default risk by lenders, underwriters and...
Persistent link: https://www.econbiz.de/10009479744
As a result of apparent variations in the social, political and economic context of countries, accounting … professionalization takes diverse forms and passes through varied challenges in different countries. While accounting professionalization … relatively limited. This paper examines the accounting professionalization process in the context of alternating politico …
Persistent link: https://www.econbiz.de/10009479885
This study identifies factors affecting data quality of accounting information systems and attempts to establish a …
Persistent link: https://www.econbiz.de/10009479948