...Philip K.F. Law; Desmond C.Y. Yuen Purpose This study aims to examine the potential factors influencing the hiring decisions of experienced auditors in public accounting practices in Hong Kong. Design/methodology/approach Multinomial logistic regression is used to analyze the survey data...

...Lynn Stallworth This paper evaluates the utility of a multidimensional conceptualization of organizational commitment in the public accounting environment. Also examines a wide range of antecedent variables for each of the three dimensions of organizational commitment, as well as the consequence...

...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...