Management Accountants recognize that emotional intelligence skills are critical for the success of the accounting profession. In … professional accounting literature has placed little emphasis on behavioral issues such as EQ, although human behavior underlies … most of what is written and taught about professional accounting. Now managers place increased value on behavioral skills …

for public companies. Because public accounting firms audit universities, the firms can provide a valuable service to such …

renewed emphasis on issues related to earnings management and earnings quality. Staff Accounting Bulletin 101, Revenue … earnings-management practices, further efforts are needed by state societies and public accounting firms to better equip CPAs …In the wake of continuing, highly publicized financial frauds and failures, the accounting profession has placed …

In 1962, the Securities and Exchange Commission (SEC) was the first to address going concern issues with Accounting …), makes no modifications to the requirements for considering going concern and the Public Company Accounting Oversight Board …

readers to rate the acceptability of earnings management practices. Prior to that study, researchers and accounting … practitioners paid little attention to the morality of short-term earnings management. However, in the wake of highly publicized … quality and earnings management. The Bruns and Merchant survey provided 13 earnings management situations and asked the HBR …

in a Financial Statement Audit. Although SAS 99 was developed before the recent accounting scandals, its release came in … included 150 partners and 150 managers from Wisconsin public accounting firms. The response rate was 35%, with an almost equal …