This paper uses an organizational science framework to evaluate the present status of the public accounting profession …

One of the main concerns of the accounting profession is to provide consistently high quality services. In line with … and documentation amongst public accounting practices in Malaysia; to examine the role of the Malaysian Institute of … required by the International Auditing Standards. In addition, the public accounting firms were also found to have placed …

ethical attitudes of the final year accounting students in the International Islamic University Malaysia. There were 210 …

Purpose – The paper aims to evaluate the effectiveness of ethics courses provided to Malaysian accounting students and … their impact on ethical judgement‐making ability. Design/methodology/approach – Third‐year accounting students from six … the accounting faculties indicating that their effort in inculcating ethical values is worthwhile and this endeavour has …

compliance by listed firms in Ghana. This would aid accounting policy makers to institute strategies to encourage compliance with …

accounting principles (GAAP) to International Financial Reporting Standards (IFRS). Second, the study assembles prior literature … implications divulged from studies pertaining to the adoption of IFRS, i.e. corporate governance, fair value accounting and other … environmental concerns. The paper further illustrates instances of dissimilarity of the Indian Accounting Standards to the IFRS …

Takaful operations are translated into (rightfully) different accounting and reporting of Takaful operators. Second, it … provides a critical review of the available and applicable accounting and reporting standards and guidelines related to Takaful … numerical evidence obtained from the survey of final-year accounting students with regards to their ability in identifying the …

Purpose The accounting standards for consolidated financial statements have been updated recently. The change involves … the measurement of goodwill and noncontrolling interest. Under the new accounting standards, goodwill consists of not only … this paper is to update the financial reporting to the current standards. Design/methodology/approach New accounting …

Purpose – The objective of this paper is to determine the level of compliance with Accounting and Auditing Organization … for Islamic Financial Institutions (AAOIFI) accounting standards by Islamic banks of Bahrain. Design …, trialability and observability factors are expected to influence the level of compliance with AAOIFI accounting standards. Findings …