Purpose – While a few US studies on the impact of the provision of non-audit services on auditor judgment have found potential harm to independence, it is the purpose of this study to investigate whether the British and Australian auditors' involvement with both audit and non-audit services...

The author surveyed a sample of IMA members and members of the AICPA to find the skills and abilities that accounting practitioners say are most important for people entering the management accounting profession. The results indicate a need for some changes to accounting curricula

National Health Company (NHC) became one of the nation's leading providers of healthcare during the early 2000s, through aggressive mergers and acquisitions. The company provides both in and out patient care such as convalescent care, rehabilitation, physical therapy, outpatient surgical...

Earnings management is the act of intentional manipulation of the corporate financial data with the intent to achieve a specific objective. The purpose of this study is to examine the perceptions of business professionals about specific cases of earnings management practices and evaluate the...

The primary purpose of this study is three-fold: to identify regulations designed to improve the United States government's financial management, to examine the current state of the agencies' financial statements' audit and internal control and to investigate the changes, if any, in internal...

In a recent report the Pathways Commission expressed its concern by stating that accounting students often lack the preparations and skills that are necessary for a thorough comprehension of the multifaceted and complex environment of the accounting profession (The Pathways Commission, 2012). A...