The integration of the Spanish University System into the European Higher Education Area (EHEA) introduces, among other aspects, competency-based learning (MECD, 2003). For a discipline like accounting this context implies the challenge of introducing ethics into accounting education, since ethical values have been included as a fundamental part of the generic competencies that graduates are re...

Abstract This article aims to find out the degree which selected professional associations across globe publicly share their exams’ preparatory materials, whether ethics features in these materials and of transparency how much is featured curricula are somehow linked size (and hence availability resources). The selection includes largest IFAC member bodies from worlds’ most populous countries n...

Recent research shows that financial reports are losing relevance. Mainly this is due to the growing strategic importance of intangible assets in the performance of a company. A possible solution is to modify accounting standards so that statements include more self-generated intangible assets, taking into account with their inherent risk and difficulty of valuation. We surveyed loan officers w...

Various types of government credit guarantee programs exist for smalland medium-sized enterprises (SMEs). The SMEs guaranteed by these programs can resolve their financial difficulties by obtaining loans from banks or being included in a pool for the issuance of primary collateralized bond obligations. However, the loan default rate for these supported firms is high owing to their moral hazard,...