In response to the literature asserting that accounting education is losing its market relevance, this paper presents a method for developing comprehensive sets of required competences by extracting data directly from job advertisements. The proposed method has multiple advantages: (i) it is...

This paper explores the perceived role of accounting in Russia, a country transitioning from a post-socialist to a market economy. A survey was conducted to examine the public views on (1) the main functions of accounting, (2) the primary role of users of financial statements, (3) the level of...

This study tests theoretical predictions about capital structure determinants in the rarely explored context of Middle Eastern and North African (MENA) banks. Differences in capital structure decisions between Islamic and conventional banks are also examined. We use a panel 116 banks over the...

We apply game theory to model how alternative mandatory audit firm rotation regimes can affect the strategic interaction between auditee and auditor firms, and analyze potential consequences on detection risk and impairment of auditor skepticism. The major results suggest that, (1) relative to...

This paper studies the relationship between audit and non-audit service fees in the UK life insurance industry in the period 1999-2009. Moreover, we examine the impact of ownership structure and internal governance on the level of direct audit fees. Utilizing panel data econometric techniques,...

This research examines the relationship between capital structure and three of its major determinants proposed in the prior literature - profitability, growth rate and size. Our sample includes data for all banks listed in Kompass Egypt, in the period 1995-2007. We utilize panel data regression...

Selon les travaux existants, pour être efficace un comité d'audit doit d'abord être composé de membres indépendants. L'étude s'intéresse aux facteurs apparents, expliquant le choix d'administrateurs indépendants au sein du comité d'audit. Les résultats mettent en évidence trois...