Results 101 to 110 of about 41,781 (260)

Developing Professional Scepticism in the Accounting Classroom: A Case Study Approach

Accounting &Finance, EarlyView.
ABSTRACT Professional scepticism is an important attribute that accountants should possess. We examine whether a sequence of case studies targeting elements of scepticism can improve accounting students' disposition to act sceptically (trait scepticism).
Prerana Agrawal, Jacqueline Birt, Mark Holub, Warrick van Zyl   +3 more
wiley   +1 more source

A study on the effect of a web-based teaching module and gender on accounting students’ ethical judgements [PDF]

, 2006
Accounting educators face the increasingly important task of teaching ethics. Yet, there is little empirical evidence on the effectiveness of different ethics instructional methods on accounting students’ ethical judgements.
James, Wendy, McManus, Lisa, Subramaniam, Nava   +2 more
core   +1 more source

Insights From Academic Research on IFRS 9: A Review of the Literature

Australian Accounting Review, EarlyView.
ABSTRACT International Financial Reporting Standard (IFRS) 9 Financial Instruments replaced International Accounting Standard (IAS) 39 Financial Instruments: Recognition and Measurement, effective 1st January 2018. This study synthesises empirical research on IFRS 9, focused on the three phases of the standard‐setting process: classification and ...
Zeting Zang, Humayun Kabir, Tom Scott
wiley   +1 more source

“Consultants Who Pick Up Their Children Every Day Don't Exist”: How Professionals Experience Conflicting Norms Through Successive Gendered Trials

Gender, Work &Organization, EarlyView.
ABSTRACT Norms surrounding ideal workers and parents are gendered: the ideal worker is fully dedicated to the job and outsources care responsibilities, whereas the ideal mother is expected to be entirely devoted to her children. Working mothers can use flexible work arrangements (FWAs) to reduce resulting tensions.
Lucie Noury, Stéphan Pezé, Sébastien Gand   +2 more
wiley   +1 more source

Character and creditworthiness: Unveiling the role of job titles in peer‐to‐peer lending

Journal of Financial Research, EarlyView.
Abstract Using data from the Prosper lending platform, we examine the influence of job‐based trust on credit market dynamics. We find that the generalized trust implied by borrowers' job titles, as a reflection of individuals' ethical and integrity standards in professionals, positively affects listing and loan performance.
Zagdbazar Davaadorj, Bolortuya Enkhtaivan, Wenling Lu   +2 more
wiley   +1 more source

Ethical perspectives of certified public accountants and the cannabis industry. [PDF]

J Cannabis Res, 2022
Owens-Ott GS, Snyder J, Ott R.
europepmc   +1 more source

An analysis of the role of the textbook in the construction of accounting knowledge [PDF]

, 2008
This report examines the role of the textbook and training manual in the teaching of introductory financial accounting. Although it has long been recognised that the textbook plays an important role in the education process, the issue has not been ...
Collison, David, Ferguson, John, Power, David, Stevenson, Lorna   +3 more
core  

Performing Micro‐Role Transitions in Open Strategy

Journal of Management Studies, EarlyView.
Abstract Open strategy (OS) requires contributors with a variety of functional backgrounds to episodically perform a strategy role in addition to their functional responsibilities. These actors engage in micro‐role transitions as they temporarily shift from one role to another.
Anna Plotnikova, Christoph Brielmaier, Martin Friesl   +2 more
wiley   +1 more source

‘Real business’? : gendered identities in accounting and management academia [PDF]

, 2007
This paper explores the gendered identities of women academics in accounting and management academia. Drawing upon autoethnographical detail, we reflect upon the complexities of identities as they are constructed, developed, experienced and understood ...
Fearful, A., Haynes, K.
core  

Desired and Feared Identities and Their Role in Occupational Identity Regulation

Journal of Management Studies, EarlyView.
Abstract This paper extends theory by showing how occupational identity regulation operates jointly through both desired and feared identities which, in combination, enforce normative control. Taking a narrative identity perspective and drawing on an ethnographic and interview‐based study of veterinarians, we make three principal contributions to our ...
Sarah Page‐Jones, Andrew D. Brown
wiley   +1 more source