Purpose – To provide accounting department management and employees issues to consider when building trust within an … accounting department. Design/methodology/approach – A range of published (1994‐2005) publications, which aim to show the … organizational trust within an accounting department. Findings – Accounting departmental employees need to trust accounting …

challenges for the accounting and auditing profession, and regulators. This study aims to examine internet reporting practices of …

Purpose – This paper aims to investigate the factors that influence the accounting policy decisions of firms operating … in Greece. Emphasis is given to management's perceptions regarding the impact that accounting figures have upon the … the participants in the survey accounting figures influence firms' stakeholders' perceptions and decision‐making, and …

Purpose – The objective of this paper is to investigate the perceived threats of computerized accounting information …

processes: moral sensitivity; moral judgment; moral motivation; and moral character. Though much ethics research in accounting …/methodology/approach – A sample of 156 accounting undergraduates was employed to investigate the ethical sensitivity of accounting students and … show that accounting students vary in their ability to detect the presence of ethical issues in a professional scenario …

Purpose – To investigate how accounting majors have reacted to recent accounting scandals and to evaluate the extent to … 105 accounting majors at two institutions were surveyed. Forsyth's ethics position questionnaire was used to evaluate the … regression. Findings – Accounting students are generally knowledgeable about the scandals but seem to know considerably less …

the UK accounting services market. This association is important because mergers amongst the leading firms and the … collapse of Arthur Andersen have reduced the number of international accounting firms to four. Design …/methodology/approach – The paper examines concentration ratios (CR) and the fees charged by accounting firms. The data used encompass the period …

examine the significance of ethical issues that challenge the profession and, more specifically, professional accounting … bodies. Design/methodology/approach – The study assesses the perceptions via an online survey of 66 professional accounting … by members of professional accounting bodies. Research limitations/implications – The results of this study are based on …