...Elina Haapamäki; Jukka Sihvonen Purpose This paper aims to update the cybersecurity-related accounting literature by synthesizing 39 recent theoretical and empirical studies on the topic. Furthermore, the paper provides a set of categories into which the studies fit. Design/methodology/approach...

...Casey J. McNellis Purpose The purpose of this study is to expand upon accounting literature that highlights the benefits of hardiness in the accounting environment. Accordingly, the relationship between hardiness and accounting task performance is investigated across two scenarios in the presence...

...Keith Hooper; Gina Xu Purpose From a historical perspective, the purpose of this paper is to show how the current New Zealand Accountants' Code of Ethics (COE) differs from the first 1927 COE. The lengthy, current COE comprises strands of thought drawn from three different philosophical positions...

...Magdy S. Farag; Rafik Z. Elias Purpose The purpose of this study is to examine the impact of public accounting firms' mix of service revenue on their average productivity measured by total revenue per partner. Design/methodology/approach Using data from Public Accounting Report on top...

...Giulia Romano; Andrea Guerrini Purpose The purpose of this study is to examine whether there is a relation between corporate governance and the publication of corporate accounts that fail to comply with legal and regulatory provisions governing their preparation. Design/methodology/approach...

... under the new accounting regime, especially for companies with non‐Big 4 auditors. Originality/value Prior literature indicates that the impact revealed in companies' reconciliation statements can have significant effects on users' decision making. On that basis, the study can stimulate future...

..., results also indicate that although the introduction of accounting scandal cases in the auditing curricula creates interest amongst the students, it also creates some unreasonable expectation regarding audit responsibility. Originality/value The paper contributes to the existing literature...

... in the analysis of decisions made by the auditors and management in the Adelphia accounting scandal. Findings The paper finds that accounting may benefit from an increased focus on ethical discernment and ethical behavior. Ethical behavior may help restore trust and confidence in the capital market system...

...Annita Florou; Peter Pope Purpose The purpose of this paper is to investigate how the turnover‐performance relation depends on the proportion of outside directors and institutional ownership concentration and to explore the relative roles of accounting‐ and stock‐based performance measures...

...Carlos Noronha; Yun Zeng; Gerald Vinten Purpose In recent years, China has been making progress in internationalizing its financial reporting system. However, it is believed that earnings management from legitimate accounting choices to fraud that violates generally accepted accounting principles...

...Rafik Elias Purpose The accounting profession has emphasized the need for professionals to develop ethical attitudes early in their career, even before they enter the profession. The current study aims to examine the attitude of 128 US auditing students regarding whistleblowing. Design...

... increasingly difficult for fund providers and contributors to determine which charity to support. In New Zealand there is a move towards providing public access to the financial accounts of charities to assist stakeholders in their decision making and to enhance transparency in charities. However, this assumes...

... accounting bodies. Design/methodology/approach The study assesses the perceptions via an online survey of 66 professional accounting bodies worldwide in respect of ethical issues, potential causes of ethical failure and the need for ethics education. Findings Respondents identified a number...

...Chris Pong; Kevin P. McMeeking Purpose The purpose of this paper is to examine the relationship between market structure, competition and pricing in the UK accounting services market. This association is important because mergers amongst the leading firms and the collapse of Arthur Andersen have...

...' perception of likelihood of a successful ABC implementation, achieved in accordance with their subjective participant perceptions regarding the definition of success. The efficiency with which traditional cost and management accounting practices can cope with the requirements of technological change...

...Christie L. Comunale; Thomas R. Sexton; Stephen C. Gara Purpose To investigate how accounting majors have reacted to recent accounting scandals and to evaluate the extent to which they are familiar with the scandals, the effects of the scandals on their opinions of accountants and corporate...

...Samuel Y.S. Chan; Philomena Leung Purpose Rest posited that to behave morally, an individual must have performed at least four basic psychological processes: moral sensitivity; moral judgment; moral motivation; and moral character. Though much ethics research in accounting has been focused...

...Christos Tzovas Purpose This paper aims to investigate the factors that influence the accounting policy decisions of firms operating in Greece. Emphasis is given to management's perceptions regarding the impact that accounting figures have upon the decision‐making and opinions of firms...

...Ahmad A. Abu‐Musa Purpose The objective of this paper is to investigate the perceived threats of computerized accounting information systems (CAIS) in Saudi organizations. Design/methodology/approach An empirical survey using a self‐administered questionnaire has been carried out to achieve...

...Gene Smith Purpose To provide accounting practitioners and educators some of the reasons for the decreasing trend of students majoring in accounting and describe some of the activities that can be undertaken by accounting educators and practitioners to reverse the trend. Design/methodology...