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...

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

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...