The objective of this research is to explore the impact of the failure of provision of clear and stable role definitions on performance-based compensation arrangements. A recent historical perspective on compensation agreements in CA partnerships revealed an unexpected instability, diversity,...

This study examines whether profit-sharing arrangements within accounting firms are associated with the riskiness of their client portfolios. Our results use unique data about the profit-sharing arrangements of the Big 8 firms during the period 1985 to 1994. We investigate whether there is a...

Purpose The purpose of this paper is to offer a Bourdieu-oriented study that investigates race discrimination when graduates of diverse ethnicities aspire to enter the accounting profession. This study illustrates the benefits of a careful and fine-grained operationalization of ethnicity for...

Purpose Accounting research has struggled with how ethnicity is to be understood in relation to concepts such as nation and nationality and how ethnicity may impact on accounting and auditing practices, behaviours, education and professional values. These themes are explored and developed in the...

Purpose: The purpose of this paper is to identify the circumstances that gave rise to an adverse audit opinion by a New Zealand (Christchurch) accounting firm, Hicks and Ainger, on the annual financial report of the local firm, T.J. Edmonds Ltd, in 1976. In so doing, this study revealed not...

Purpose – The purpose of this paper is to investigate whether ethnicity makes a difference to the level of respect given to teachers by tertiary accounting students. In particular, it examines whether ethnicity has an impact on students’ perceptions regarding their teachers’ attributes and...

Purpose – The purpose of this paper is to investigate whether ethnicity makes a difference to the level of respect given to teachers by tertiary accounting students. In particular, it examines whether ethnicity has an impact on students’ perceptions regarding their teachers’ attributes and...