The introduction of International Education Standards (IES) signals a clear move by the International Accounting Education Standards Board (IAESB) to ensure high quality standards in professional accounting education at a global level. This study investigated how IES are perceived and valued by...

Purpose –The purpose of this paper is to examine the accounting education systems in three countries – Australia, Japan and Sri Lanka – to inform the development and testing (by application) of a Global Model of Accounting Education. Design/methodology/approach –An action research...

Purpose – The purpose of this study is to examine the accountability structures and the management relationships of internal audit. In particular, related issues such as the predominant internal audit objectives and the related functions, the extent to which internal audit addresses any...

Purpose This study investigates the alternative study load measures (dichotomous full-time/part-time classification and the number of units enrolled) and their association to student performance by using student data from a final year accounting unit in a large Australian university....

Purpose – The purpose of this paper is to examine the accounting education systems in three countries – Australia, Japan and Sri Lanka – to inform the development and testing (by application) of a Global Model of Accounting Education . Design/methodology/approach – An action research...

Prior research suggests that the online provision of course materials can have a positive impact on students' examination performance. This study adds to the existing literature by investigating the link between the students' use of different forms of online course provisions and tools (i.e....