Purpose: This study aims to examine the resignations of Indian audit committee directors after a systemic shock (failure of Satyam Computer Services Ltd.). Design/methodology/approach: The authors develop the research questions based on interviews with company directors and audit partners, in...

The American Institute of Certified Public Accountants (AICPA) has established 150 semester hours as the minimum education requirement to qualify to take the CPA examination. This educational requirement is generally believed to impose additional potential costs on students, academic accounting...

Purpose – To examine if there are systematic gender‐based differences in the perceptions of accounting firm alumni about their experiences with accounting firms. Design/methodology/approach – Alumni of Big 4 firms' offices in two large cities in the USA are surveyed. The analysis is based...