Purpose – The purpose of this paper is to examine the impact of firms using derivatives applying Statement of Financial Accounting Standards (SFAS) No. 133. It aims to measure the magnitude of cumulative effects of changes in accounting principle from the income statement in the year of...

Purpose –The purpose of this study is to consider the effect of an internship experience on tax accountants’ professional performance. Design/methodology/approach – It uses survival analysis, a dynamic methodology that allows for more precise modeling than static traditional methods used...

This paper reports the findings for an investigation concerning capacity planning analysis for toll-plaza operations. The study develops a cost minimizing capacity planning model that minimizes expected costs which include both operating and user costs. A reliability constraint is appended to...

By examining the perceptions of junior/senior staff about the value of formal and informal mentoring systems for a recently merged CPA firm, we show how mentoring relationships can serve as a useful resource in its adaptation to rapid change. The study found that accounting professionals in...

Purpose – This paper seeks to examine the effects of mentoring and organizational justice on auditors' relationships with their non-mentor supervisors. While having a mentor should cause higher quality protégé auditors and their non-mentor supervisor relationships, organizational justice...

Purpose – Prior literature provides clear evidence that the judgments of experts differ from those of non-experts. For example, Smith and Kida concluded that the extent of common biases that they investigated often are reduced when experts perform job related tasks as compared to students. The...

This study examines whether a regulation on mandatory disclosure of financial forecasts since June 1991 and further sanction imposition since March 1998 contribute to lower IPO firms’ initial and aftermarket returns, and shorten honeymoon periods. The study is based on 423 IPO firms after the...

Purpose – The purpose of this paper is to examine the determinants of internal control weakness remediation revealed under Sarbanes-Oxley (SOX) section 404 reporting requirements. Design/methodology/approach – Data on firms that reported internal control weaknesses for fiscal year 2004 are...

Innovation capital are typically expensed and/or unrecognized as assets under current generally accepted accounting principles. This results in accounting-related information asymmetry. This paper examines the association of innovation capital (as measured here by the proxies of R&D expenditures...