of the data, reported in this article, the authors identify and explore significant differences between accounting … for recruitment and retention of accounting academics specifically, and business academics generally. …

Previous research asserts that companies that choose accounting methods more familiar to investors reduce information … investment. This study examines the variation in accounting policies associated with institutional investment in Australian … Depositary Receipt listing and, incrementally, choice of accounting methods that conform to US Generally Accepted Accounting …

Using legitimacy theory this paper contrasts the values portrayed by public accounting firms via their recruitment …). It is argued that there is increasing incongruence between the value system of public accounting firms (that employ … accounting graduates) and society's value system that includes an expectation of accountants to act in the public interest. This …

options and the problems surrounding the accounting thereof.The main conclusion of this study is that employee share options … was also concluded that exercise date accounting and classification of outstanding employee share options as liabilities … on the balance sheet is the most appropriate accounting treatment. Such accounting treatment trues up the accounting of …

of IPQ companies adopting the services of the big accounting firms. Our findings show, as predicted, that the majority of … accountant. However, unexpected was that certain industry types were less likely to hire a Top 5 accounting finn for their … independent accounting services compared to other industry categories. Our studies also found that after the year 2000 a smaller …

all audit committee members or at least one member qualified in accounting. Originality/value – This study introduces …

increase the research productivity of higher education institutions. Such mechanisms have put pressure on accounting academics … accounting graduates leading to increased teaching loads.These developments make it timely to investigate the factors that affect … the research productivity of accounting academics. The research reported upon in this paper undertook a meta-analysis of …