anecdotal evidence also suggest that, for insurance companies, the lack of familiarity with the regulatory and accounting … is the analysis of derivative usage by insurers based on recent data. The brief description of accounting and regulatory …

professional services industry from the perspective of the triple‐entry framework of the momentum accounting theory of Yuji Ijiri …

of accounting‐based measures of financial performance (i.e. return on equity (ROE), return on assets (ROA), and gross …

Purpose This study aims to explore the attributes of an effective accounting faculty from the student perspective. It …’s accounting degree students in two public higher education institutions in Kuwait, namely, Kuwait University (KU) and the Public … ideal accounting faculty attributes. It was administered to a sample of accounting students at the two institutions in the …

the successful five-year iteration of a semester-long, hybrid, international accounting course which centers on a short … expectations for understanding and application of technical accounting material.  …

Purpose This quantitative study aims to examine the impact of accumulated knowledge of accounting on the academic … performance of Cost Accounting students. Design/methodology/approach The sample consisted of 89 students enrolled in the … Accounting program run by a business college in Kuwait during 2015. Correlation and linear least squares regression analyses …

/methodology/approach – Data gathered from 357 UK undergraduate accounting degree graduates were used to develop insights into perceived relevance …

Purpose This study aims to question whether learning outcomes of the first course in accounting could predict the … overall academic performance of accounting students as measured by their graduating grade point average (GPA). Design …/methodology/approach The sample of the present study was drawn from accounting students who were graduated during 2015 from a business college …

/methodology/approach – The paper attempts to introduce the journal by answering the two “W” questions – what is Islamic accounting and why … Islamic accounting research is important. In doing so, it indirectly highlights the need for a specialist journal like Journal … of Islamic Accounting and Business Research ( JIABR ) and the potential research areas. Findings – Islamic accounting …