International Accounting Standards (IAS). Annual reports of 126 public companies liisted on the countries' stock exchanges are the …

knowledge of external users’ needs and lack of reporting standards and accepted accounting principles are the main concerns with …

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 …

) 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 …

directors have some synergies and relevance to emerging economies, such as India. However, the nature of business structures in … India, for example the large number of family businesses, may limit the generalizability of the findings and signals the …