Results 141 to 150 of about 41,607 (273)

Collective identity and the coalescence of an expert occupational community: The case of the Canadian tax profession

open access: yesContemporary Accounting Research, Volume 43, Issue 1, Page 101-135, Spring 2026.
Abstract Although the community of tax professionals is a key actor in the tax realm, its nature continues to remain elusive in many countries. Using a qualitatively driven mixed‐methods approach that integrates the insights obtained from in‐depth interviews and the results of a survey of practitioners, we examine the Canadian tax field.
Till‐Arne Hahn, Darlene Himick
wiley   +1 more source

Accountability in the Medical Profession

open access: yes, 2014
The history of physician practice has evolved from a time when the physician’s word was simply accepted as truth to a time when fallibility is viewed as an opportunity. Numerous societal factors contribute to the way in which healthcare providers deliver care and the ways in which they take responsibility for that care.
openaire   +1 more source

Can individual auditors' career advancements predict audit partner quality?

open access: yesContemporary Accounting Research, Volume 43, Issue 1, Page 136-168, Spring 2026.
Abstract This mixed‐methods study investigates whether individual auditors' career advancements to more prestigious audit firms can predict their audit quality. Using hand‐collected data on more than 2,000 audit partners from professional networking website profiles, I identify audit partners with advancements from less to more prestigious audit firms ...
Joseph A. Micale
wiley   +1 more source

Turnover experiences in public accounting and alumni's decisions to “give back”

open access: yesContemporary Accounting Research, Volume 43, Issue 1, Page 201-235, Spring 2026.
Abstract This study examines turnover experiences in public accounting, including the exit phase (from public accountants' initial thoughts of leaving to their exit) and the post‐exit phase (from their exit to the present moment) of the turnover process.
Lindsay M. Andiola   +2 more
wiley   +1 more source

Western Imperialism and Eastern Accounting: the Story of Chartered Institute of Management Accountants in Sri Lanka

open access: yesRevista Facultad de Ciencias Económicas, 2007
This is a study of the growth of the management accounting profession in Sri Lanka. This questions whether western management accounting practice can be effective without taking into consideration the local needs. This is a previously unresearched topic.
Bala Balachandran
doaj  

IMPLICATIONS OF STANDARDIZATION AND HARMONIZATION OF ACCOUNTING FOR ROMANIA [PDF]

open access: yes
Accountancy normalization supposes rules and accountancy standards making, rules which are accomplished in the way of common denominator concerning the way of action and implementation in order to realize a content comparison and accountancy in ...
Mihaela Cristina Onica, Neculina Chebac
core  

Lost in Evaluation: The Intricacies of First‐ and Second‐Order Evaluations in Auditors' Promotion Committees in the Big 4 Audit Firms

open access: yesContemporary Accounting Research, Volume 43, Issue 1, Page 370-397, Spring 2026.
ABSTRACT The evaluation of auditors in the Big 4 audit firms has largely remained a “black box” in accounting and audit research. Little is known about how these processes operate within audit firms or how they relate to promotion decisions. This study addresses this gap by providing direct insight into promotion committee decision‐making.
Claire Garnier   +2 more
wiley   +1 more source

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