empirical evidence as to whether the accounting program has contributed toward lowering the level of communications apprehension … on two groups of accounting students: those who are entering the program and others who are exiting the program. Findings … entered the program and the time when they exited the program, raising a question of the potency of the accounting program in …

and conduct of environmental audits, empirical studies have indicated that in the early 1990s few, if any, accounting …

The purpose of this study is to determine whether, in the presence of the 150‐hour requirement, the image of accounting … continues to deter high‐quality students from choosing accounting as a major. This study uses the cognitive theory of planned … behavior as the framework to investigate the factors that limit students' interest in a 150‐hour accounting major. According to …

In this age of global terrorism, religious scandals, unbridled capitalism, corporate and accounting scandals, greed … with the questions of accounting, ethics, politics, and self‐interest. Shuster was a lawyer with expertise in governmental … accounting and taxation who was commissioned and sent to Iran (known then as Persia) in 1911 to create a system of accounting …

Adopting the Sarbanes‐Oxley Act has provided impetus to reforming corporate accounting and corporate governance …

The relationship between accounting and fiscal rules has long been controversial. Financial statements conform to … accounting principles and methods regardless of tax rules. This independence generates important permanent and temporary … differences between accounting and taxable income. The paper analyses the behaviour of listed Spanish firms in this accounting …