...Rafik Z. Elias; Magdy Farag Purpose The purpose of this paper is to investigate how accounting students view cheating actions inside and outside the classroom. It relates the love of money, a psychological variable, to the ethical perceptions of accounting students by examining their cheating...

..., as an alternative to the “intrinsic value” and “fair value” methods. The economic cost method: © Emerald Group Publishing Limited 2004 Stock options Accounting Complexity theory Psychology Company law The main issues are: regulation of employee stock options (ESOs); economic...

... estimate the length of a wait (Katz et al., 1991; Hornik, 1992; Jones and Pappiatte, 1996), has encouraged the recognition and adoption of the second approach. The use of psychological management based upon the principle that “perception is reality” in relation to customer waiting lines...

... statement. This apparent polarity is further supported by the minimum and maximum responses. In each case, responses ranged from +3 to −3. Accountants Accounting Codes of practice Ethics Perceptions Psychology Role conflict USA The accounting profession has been founded on the notion...

...Kenneth Holroyd The author, whose thinking has been considerably influenced by the insights of psychology, draws on his experience as a former chief auditor, to give a personal view of audit work. The role of the auditor, the organisational effects of rules and procedures, problems of motivation...