... Discipline Procedures Accountancy profession Ethics Ireland If a profession, and in particular a self regulated one like the accounting profession, wishes to achieve public recognition, then ethical codes together with rigorous, accountable and transparent disciplinary processes which enforce...

...Michael John Jones The cloze procedure has been seen by accounting researchers as a useful tool for investigating the communicative effectiveness of accounting narratives. Compared with text‐based readability measures, such as the Flesch test, the cloze procedure has often been viewed...