Purpose – The purpose of this paper is to investigate whether ethnicity makes a difference to the level of respect given to teachers by tertiary accounting students. In particular, it examines whether ethnicity has an impact on students’ perceptions regarding their teachers’ attributes and...

The objective of this research is to explore the impact of the failure of provision of clear and stable role definitions on performance-based compensation arrangements. A recent historical perspective on compensation agreements in CA partnerships revealed an unexpected instability, diversity,...

This study examines whether profit-sharing arrangements within accounting firms are associated with the riskiness of their client portfolios. Our results use unique data about the profit-sharing arrangements of the Big 8 firms during the period 1985 to 1994. We investigate whether there is a...

Purpose: The purpose of this paper is to identify the circumstances that gave rise to an adverse audit opinion by a New Zealand (Christchurch) accounting firm, Hicks and Ainger, on the annual financial report of the local firm, T.J. Edmonds Ltd, in 1976. In so doing, this study revealed not...