Purpose: This study aims to explore the relationship between audit partner and firm industry specialization and board of director independence on the decision by Taiwanese firms to use International Financial Reporting Standards (IFRS) flexibility concerning reporting interest income and...

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...

The public accounting sector of the accounting profession has long been very concerned with the problem of employee recruitment and retention. As early as the 1970s, the then Big 8 firms funded extensive studies of the determinants of employee turnover. The problem is no less real today. Indeed,...

Analyzes mentoring as a learning forum for the accounting professional. Data collected from national CPA firms was utilized in the model development and hypotheses. This study examined how learning forums contribute to individual professional growth, performance and attitudes. Analysis of the...