discipline, etc. on their accounting module performance. Practical implications – This paper provides some important practical …Purpose – The purpose of this paper is to investigate Master of Business Administration (MBA) students' performance in … handling alternative types of accounting questions in order to generate some insights for future MBA accounting module teaching …

Purpose – Accounting and decision making rely heavily on forecasts. For several reasons, we should expect ongoing … assumption, that companies are generally able to make accurate forecasts, including those for accounting purposes. This …

Statement of Financial Accounting Standard (SFAS) No. 123R: share‐based payment (123R excess tax benefit), which is required to …

Public Company Accounting Oversight Board (PCAOB), and the Committee of Sponsoring Organizations of the Treadway Commission … study in the undergraduate or graduate auditing or accounting information systems courses are also provided. Findings – The …

comparability as uniformity, that is, that all companies using the same accounting methods. Comparability of financial statements … per cent of the respondents believe that all IFRS financial statements are comparable. Not only accounting methods used … comparability of financial statements. Research limitations/implications – As surveys are uncommon in accounting literature, often …

in converging national accounting standards with the IFRS, and empirically tests the model using a sample of Chinese … audit quality. In addition to accounting standards, global convergence of auditing standards and corporate governance is … imperative if de facto convergence of accounting standards is to be achieved. Originality/value – The paper highlights the effect …

Purpose – The purpose of this paper is to analyze the consequences of using international accounting standards (IAS … development of the emerging capital markets is positively and significantly associated with the use of international accounting … accounting standardization body, the IASB, many international organizations and international investors. Originality/value – The …