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 …

This paper analyzes economic, legal, behavioral and public policy issues pertaining to the accounting for employee …, why ESOs in their present form are inefficient and why particular accounting, legal and tax treatments will provide the … are relevant in ESO accounting, regulation of ESOs, incentive compensation, human resources analysis, tax policy …

accounting firms. It analyzes the termination of US public accounting firm Arthur Andersen using arguments developed in the … capital punishment debate and develops a paradigm for examining future actions against public accounting firms. The authors … assessing future disciplinary actions against public accounting firms. The “death penalty”, as applied to Arthur Andersen, was …