The role of gender is an important issue in the accounting field, both in practice and in higher education. This study provides a longitudinal analysis of female authorship of articles published in six major accounting journals, three academic journals and three professional journals: The...

A new concern is beginning to gain notoriety in society: human trafficking. This issue, which can result in slavery, should concern businesses. Almost 30 million slaves exist globally today. The fact that human trafficking is a $32 billion business indicates either indifference for human rights...

Millennials have heavily influenced social media's evolution into an important source of product information. They are increasingly basing their product evaluations on information gathered from online reviews. Thus, companies targeting Millennials may wish to pay heed to online reviews. Which...

Researchers and numerous groups stress the importance of incorporating communication skills development into accounting curricula. Although a number of formal and informal techniques are available to instructors to incorporate writing skills into the classroom, many students have both oral and...

Audit reporting is a complex process, requiring knowledge of various reporting issues and corresponding report formats. To address the difficulty of presenting audit reporting concepts to students, the authors constructed and used an audit reporting system, named AUDPORT, in their first-level...

The adverse effect of corruption has been widely investigated in literature. Corruption is said to hamper both economic and human development. A foe of transparency and ethical business ambiance, corruption promotes a trans-lucid accounting milieu. In this paper we investigate the governmental...

In 2009, the Securities Exchange Commission (SEC) mandated public firms to file their financial statements using eXtensible Business Reporting Language (XBRL). The SEC's main motive behind this mandate is that XBRL filings would enhance the informational efficiency in the stock markets by making...

This study examines the relationship between a firm's degree of multi-nationality and its managers' earnings forecasts. Firms with a high degree of multi nationality are subject to greater uncertainty regarding earnings forecasts due to the additional risk resulting from the morecomplex...

This research study examines perceptions regarding the trustworthiness and integrity of the accounting profession. Perceptions were obtained from accounting practitioners, accounting educators, and future practitioners (students). Survey results indicate that, compared to accounting...