This paper studies the role of conservative accounting standards in alleviating rational yet dysfunctional unobservable earnings manipulation. We show that when accounting numbers serve both the valuation role (in which potential investors use accounting reports to assess a firm’s expected future payoff) and the stewardship role (in which current shareholders rely on the same reports to monitor...

" Legitimacy is a generalized perception or assumption that the actions of an entity are desirable, proper, or appropriate within some socially constructed system of norms, values, beliefs, and definitions " (Suchman, 1995, p. 574, emphasis in original) Legitimacy theory has become one of the most cited theories within the social and environmental accounting area. Yet there remains deep sceptic...

Economic development and advancements in information technology contributed to the shift on accounting objective from commission responsibility view to decision-making useful view. The decision-making useful view claims that the accounting measurement methods should be changed to improve the usefulness of accounting information, to enable information users to make correct decisions. In addition...

BACKGROUND The increase in the volume of research conducted in Low and Middle Income Countries (LMIC), has brought a renewed international focus on processes for ethical conduct of research. Several programs have been initiated to strengthen the capacity for research ethics in LMIC. However, most such programs focus on individual training or development of ethics review committees. The objectiv...

The Icelandic banking crisis provides a useful example of how the global economic downturn transformed into a domestic crisis and then transformed again into an international conflict. Rather than a strict economic analysis, discussion around the economic causes and potential cures surrounding the Icelandic banking crisis have been framed in terms of ethics. The analysis shows that ethical para...

The study explored the influence of accounting graduates’ competencies on their job performance and how continuing professional development (CPD) mediates such relationships. explanatory correlational design, through census technique, was used to draw analyse data from 115 graduates working in big four firms finance directorates universities Ghana. results revealed that technical competence, sk...

Aspiring first-year trainee accountants are expected to possess basic skills and competencies before entering accounting practice. Accounting academic programme assists with developing integrating professional skills, technical competence, values, ethics, attitudes. The purpose of this study was assess the abilities apply knowledge acquired through in Qualitative data gathered a semi-structured...

This study aims to examine the effect of organizational culture, professional commitment, and auditor ethics on performance auditors at Surabaya public accounting firm. The type research conducted is descriptive quantitative with survey method. number respondents in this were 60 from 12 Public Accounting Firms which selected randomly. method data acquisition comes questionnaires that are distri...

This study aims to analyze the effect of extraversion personality and neuroticism on tendency accounting fraud. research is an associative causality with a quantitative approach. The number sample members determined through slovin formula. samples in this were undergraduate Accounting students 2018 at Padang State University, Andalas Bung Hatta University condition that they had passed courses ...