In this study, we examine the effect of hubris in the “tone at the top” on goodwill accounting,
specifically the proportion of the purchase price allocated to goodwill following a business …

Audit professionals are charged with gathering evidence and expressing their opinions on
the financial claims made by others. In New Zealand, as elsewhere, these opinions are …

Purpose The authors examine and compare accounting associations' identities in distinct
segments of the accounting profession surrounding the 2014 merger of three Canadian …

Although previous studies have explored the disciplinary procedures and sanctions by
PABs, the focus of these studies has often been generalized to all forms of infringements …

ABSTRACT The Financial Reporting Quality (FRQ) refers to better information dissemination
across different users. It remains a prevalent factor for organizations' performance and …

Makna Profesionalisme bagi Diri Petugas Pemeriksa Pajak. Penelitian ini bertujuan untuk
memperoleh gambaran pemaknaan profesionalisme oleh petugas pemeriksa pajak dalam …

Auditors face an implicit ethical dilemma in that they are paid by those whom they are
charged with verifying. This puts auditors in a difficult position as they are expected to protect …

The financial reporting quality (FRQ) refers to better information dissemination across
different users. It is a critical phenomenon for gauging organizations' performance and …

This paper aims to examine the persistence of the historically assumed accounting values of
the Egyptian environment in terms of conservatism, secrecy and statutory control after the …

The presence of well-developed professional accounting organizations in the country
accelerates the development of civil society and contributes to achieving socially significant …