...William E. Shafer; Zhihong Wang Purpose The purpose of this study is to investigate the effects of Chinese industry accountants' perceptions of the ethical context in their organization and Machiavellianism on attitudes toward earnings management. Design/methodology/approach The research...

...R. Drew Sellers; Timothy J. Fogarty Purpose The purpose of this paper is to explore the residual influence that the early career experiences of accountants might have on careers in the field. Design/methodology/approach The paper reviews semi‐structural interviews with former Arthur Andersen...

... accountants. The paper also aims to test for interactive effects of ethical context and Machiavellianism. Design/methodology/approach The paper is based on a field survey of 89 professional accountants employed by companies operating in Mainland China. Findings Two aspects of the organizational...

...Steve Buchheit; William R. Pasewark; Jerry R. Strawser Purpose The purpose of this paper is to investigate whether audit professionals exhibit greater performance evaluation bias compared to non‐accounting professionals. Design/methodology/approach Both audit and non‐accounting professional...

...Dennis Hwang; Blair Staley; Ying Te Chen; Jyh‐Shan Lan Purpose The purpose of this paper is to use survey data to examine the impact of culture on current and future accounting and auditing professionals' intent to be whistle‐blowers in a Chinese cultural society. Design/methodology/approach...

...Yass A. Alkafaji Purpose Quality assurance review programs are created to provide assurances to the public that all accountants maintain a high level of competence in public practice. However, not all countries require such programs. The purpose of this research is to compare and contrast quality...

...James L. Bierstaker; Richard G. Brody; Carl Pacini Purpose The purpose of this study is to examine the extent to which accountants, internal auditors, and certified fraud examiners use fraud prevention and detection methods, and their perceptions regarding the effectiveness of these methods...

...Glen D. Moyes; Patricia A. Williams; Bruce Koch Purpose The purpose of this paper is to investigate the effects of age and gender upon the level of job satisfaction of accounting professionals as well as examine if gender and age lead to differences in their perceptions of work‐related attributes...

...Alan Reinstein; Stephen R. Moehrle; Jennifer Reynolds‐Moehrle Purpose To develop theoretical frameworks to discuss high profile scandals, where responsible accountants and other executives could have saved themselves, many investors and others severe personal and financial loss by considering...

...Rafik Z. Elias Earnings management behavior has been a concern in the accounting profession for a long time. This study surveyed 583 certified public accountants (CPAs) in public accounting, industry and academia to determine if there is a link between corporate ethical values and perception...

...Siv Nyquist This paper presents an investigation of how the new demands for auditing environmental information in the administrative reports are perceived by Swedish accountants. Responses from 123 surveyed authorized public accountants show that they have a positive attitude towards environmental...

...H. Lynn Stallworth This study evaluates the usefulness of a multidimensional conceptualization of organizational commitment in the public accounting environment and examines the influence of mentoring relationships on each of these dimensions. An integrated examination of antecedent variables...

...Richard L. Ratliff; Kurt F. Reding; R. Rees Fullmer Many of the traditional controls that accountants and auditors are most familiar with can be traced to bureaucratic management. This article introduces a business process control model that fully captures the broader array of process controls now...

...Xu Zhengdan; Xie Rong; Hu Chunyuan Believes that the rapid development of the market system in the People’s Republic of China should encourage Chinese certified public accountants (CPAs) to examine themselves and recognize the importance of exercising due professional care, in order to develop...

...Roger K. Doost The challenge for accountants in reporting the results of operations is to be aware of the notions of input, output and outcome. Illustrates this with two examples, one from industry and one from the service economy, and explains the notions of input, output and outcome...

... of management′s report on internal control prepared according to COSO. Also discusses the accountant′s examination under SSAE guidance of management′s assertions and subsequent report and provides an example of the accountant′s report. Concludes by discussing the new business opportunities for the accountant...

...Don W. Finn; Paul Munter; Thomas E McCaslin There has been an increasing concern about ethical behaviour in the accounting profession. Examines CPAs′ perceptions about the ethical behaviour which currently exists in the accounting profession. Results indicate that there is a polarity which exists...

.... Accountants have a comparative advantage in performing such audits, as well as preparing the underlying reports. This advantage is explained; the potential pitfalls which may hamper the profession are also addressed. 4 MANAGERIAL AUDITING JOURNAL 6f5 T hese new corporate guidelines for environmental reports...

... to be a widely held attitude but one which will not be tenable for much longer. First, there is the problem of that term "audit". The term isfirmlyestablished in accounting circles as relating to the "independent attestation of information[7] whether of statutorily required financial statements, compliance...

...Liz Acton; Brian H. Kleiner The accountants′ world is changing greatly as a result of, inter alia, emerging technologies, global competition, increasing complexity, dynamic effects, dramatic growth, and new laws. To manage accountants effectively in this evolving environment, new...