This study questions whether the contradictory results from previous studies of gender and performance in accounting is because gender has no mutually homogeneous groups. A combination of gender and personality types will provide a more balanced picture of academic performance in...

Legal tax planning instruments can be considered as rather complex innovations whose adoption requires knowledge and motivation. A set of interrelated hypotheses is derived from the adoption of innovations literature and is tested empirically. A LISREL causal modelling approach was used in...