To assist academic institutions and professional educator associations in accounting and marketing to develop and implement an ethical code, we compared university faculties’ perceptions of 142 types of behaviors for teaching, research and service. The research used the Integrated Social...

The social interaction preferences of tax professionals working in U.S. accounting firms are analyzed and compared with other public accounting firm personnel. Social skill preferences are analyzed using the FIRO-B methodology which has been widely validated and applied to accounting...

There are many analyses of the economic effects that regulations, in general, and Sarbanes-Oxley Act, in particular, have had on American business. This analysis looks at the effect that the Sarbanes-Oxley Act has had on the American banking industry. The return on assets and return on equity...

The purpose of this research is to re-examine the benefits (if any) that could apply to US based corporations through increased international investment.Design, Methodology, Approach: Expanding upon prior studies, firms with foreign operations are segmented by three different schemes: the...

Abstract: This study investigates the relative significance of both the social interaction index (SII) and demographic variables by analysing their association to the likelihood in classifying an auditor as internal or external to the firm. This study uses the psychometric technique of the...

This paper examines the development of education and experience requirements for CPAs. Relying on the past work of Siegel and Rigsby (1989) and others, we frame the current state of CPA education in the context of changes over the past century plus. Beginning with the first passage of CPA...

The paper investigates the association between internship experience and performance of tax professionals as measured by promotion velocity and turnover rate. Participants are regional CPA firms located in the southeastern and mid-south regions of the United States. The research applies a...

This paper reports on a descriptive study involving a survey of accounting educators in which survey respondents were asked to rate the extent to which certain behaviors are deemed acceptable or unacceptable. Thus, the survey identified hypernoms. These hypernoms were used to develop example...