handling alternative types of accounting questions in order to generate some insights for future MBA accounting module teaching … on a large sample of MBA students' accounting modules results on two different types of questions. Second, common … common problems identified in MBA students' accounting assessment scripts. Research limitations/implications – This paper …

Purpose – Accounting and decision making rely heavily on forecasts. For several reasons, we should expect ongoing … assumption, that companies are generally able to make accurate forecasts, including those for accounting purposes. This …

Purpose – In most firms, accounting and financial information and reporting systems are either incorporated or embedded … sign off on the accounting/financial statements and reports, their role is fundamental in making the firm meet the SOX Act …

Purpose – This paper aims to compare the quality of financial reporting (or accounting quality) of firms cross … association with accounting data. Accounting quality is associated with less earnings management, more timely loss recognition and … higher stock price/returns association with accounting data. Findings – The authors find that there is no difference in …

using a mandatory, local, accounting and panel data framework for first time using Spanish listed companies in order to …

accounting firms who were asked to complete a questionnaire survey for the explanatory factors. A total of 135 usable …